ARC TOITURES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ARC TOITURES
Largest movements
- Cash +€19,640
up €19,640 (+127%), from €15,510 to €35,150
mainly Depreciation (+€17,871) and Net result for the year (+€15,881)
- Receivables within one year -€8,346
down €8,346 (-44.9%), from €18,571 to €10,225
of which Trade receivables: -€8,346
- Deferred charges and accrued income +€3,184
up €3,184 (+159%), from €2,000 to €5,184
- Tangible fixed assets -€2,401
down €2,401 (-8.2%), from €29,110 to €26,709
of which Furniture and vehicles: -€3,195
- Reserves +€15,500
up €15,500 (+80.1%), from €19,350 to €34,850
- Debts after one year -€7,026
down €7,026 (-100%), from €7,026 to €0
- Tax, wage and social debts +€2,861
up €2,861 (+94.6%), from €3,026 to €5,887
of which Taxes: +€2,038
- Trade debts +€1,814
up €1,814 (+74.3%), from €2,441 to €4,255
of which Suppliers: +€1,814
- Current portion of long-term debt -€1,329
down €1,329 (-15.9%), from €8,354 to €7,026
- Gross operating margin +€49,621
up €49,621 (+139%), from €35,755 to €85,377
- Staff costs +€25,940
up €25,940 (+137%), from €18,970 to €44,909
- Taxes +€5,454
up €5,454 (+969%), from €563 to €6,017
- Depreciation +€2,296
up €2,296 (+14.7%), from €15,576 to €17,871
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,982 | €78,130 | +€12,149 | +18.4% |
| Fixed assets | 21/28 | €29,110 | €26,709 | -€2,401 | -8.2% |
| Tangible fixed assets | 22/27 | €29,110 | €26,709 | -€2,401 | -8.2% |
| Plant, machinery and equipment | 23 | €2,121 | €2,915 | +€794 | +37.4% |
| Furniture and vehicles | 24 | €26,989 | €23,794 | -€3,195 | -11.8% |
| Current assets | 29/58 | €36,871 | €51,421 | +€14,550 | +39.5% |
| Stocks and contracts in progress | 3 | €790 | €862 | +€72 | +9.1% |
| Stocks | 30/36 | €790 | €862 | +€72 | +9.1% |
| Amounts receivable within one year | 40/41 | €18,571 | €10,225 | -€8,346 | -44.9% |
| Trade receivables | 40 | €18,571 | €10,225 | -€8,346 | -44.9% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €15,510 | €35,150 | +€19,640 | +127% |
| Deferred charges and accrued income | 490/1 | €2,000 | €5,184 | +€3,184 | +159% |
| Total equity and liabilities | 10/49 | €65,982 | €78,130 | +€12,149 | +18.4% |
| Equity | 10/15 | €44,786 | €59,834 | +€15,048 | +33.6% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Reserves | 13 | €19,350 | €34,850 | +€15,500 | +80.1% |
| Distributable reserves | 133 | €19,350 | €34,850 | +€15,500 | +80.1% |
| Profit (loss) carried forward | 14 | €4,537 | €4,085 | -€452 | -10.0% |
| Amounts payable | 17/49 | €21,195 | €18,296 | -€2,899 | -13.7% |
| Amounts payable after more than one year | 17 | €7,026 | €0 | -€7,026 | -100% |
| Financial debts | 170/4 | €7,026 | €0 | -€7,026 | -100% |
| Amounts payable within one year | 42/48 | €14,102 | €18,296 | +€4,194 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €8,354 | €7,026 | -€1,329 | -15.9% |
| Trade debts | 44 | €2,441 | €4,255 | +€1,814 | +74.3% |
| Suppliers | 440/4 | €2,441 | €4,255 | +€1,814 | +74.3% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,026 | €5,887 | +€2,861 | +94.6% |
| Taxes | 450/3 | €718 | €2,756 | +€2,038 | +284% |
| Remuneration and social security | 454/9 | €2,308 | €3,131 | +€824 | +35.7% |
| Other amounts payable | 47/48 | €281 | €1,128 | +€847 | +302% |
| Accrued charges and deferred income | 492/3 | €68 | €0 | -€68 | -100% |
| Remuneration, social security and pensions | 62 | €18,970 | €44,909 | +€25,940 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,576 | €17,871 | +€2,296 | +14.7% |
| Other operating charges | 640/8 | €396 | €462 | +€65 | +16.5% |
| Gross operating margin | 9900 | €35,755 | €85,377 | +€49,621 | +139% |
| Operating profit (loss) | 9901 | €814 | €22,134 | +€21,320 | +2,620% |
| Financial income | 75/76B | €107 | €102 | -€5 | -4.7% |
| Recurring financial income | 75 | €107 | €102 | -€5 | -4.7% |
| Financial charges | 65/66B | €414 | €337 | -€76 | -18.5% |
| Recurring financial charges | 65 | €414 | €337 | -€76 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €507 | €21,899 | +€21,392 | +4,221% |
| Income taxes | 67/77 | €563 | €6,017 | +€5,454 | +969% |
| Profit (loss) for the period | 9904 | -€56 | €15,881 | +€15,938 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56 | €15,881 | +€15,938 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.