ARC & TYPE: what changed
Two fiscal 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 & TYPE
Largest movements
- Financial fixed assets -€646,421
down €646,421 (-100.0%), from €646,601 to €180
- Receivables within one year -€132,997
down €132,997 (-91.4%), from €145,567 to €12,570
of which Other amounts receivable: -€129,509
- Tangible fixed assets -€14,397
down €14,397 (-40.5%), from €35,517 to €21,120
of which Furniture and vehicles: -€13,771
- Reserves -€360,677
down €360,677 (-100.0%), from €360,677 to €0
- Profit (loss) carried forward -€356,630
new in 2025: -€356,630
- Other debts -€224,361
down €224,361 (-100.0%), from €224,361 to €0
- Debts after one year +€187,164
up €187,164 (+166.1%), from €112,711 to €299,876
- Tax, wage and social debts -€28,169
down €28,169 (-86.6%), from €32,542 to €4,373
of which Taxes: -€30,669
- Other operating charges +€133,042
up €133,042 (+9350.3%), from €1,423 to €134,465
- Gross operating margin +€54,222
up €54,222 (+142.6%), from €38,018 to €92,240
- Taxes -€2,139
down €2,139 (-93.9%), from €2,277 to €138
- Financial charges +€1,155
up €1,155 (+7.3%), from €15,802 to €16,957
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €827,685 | €33,870 | -€793,815 | -95.9% |
| Fixed assets | 21/28 | €682,118 | €21,300 | -€660,818 | -96.9% |
| Tangible fixed assets | 22/27 | €35,517 | €21,120 | -€14,397 | -40.5% |
| Plant, machinery and equipment | 23 | €892 | €483 | -€409 | -45.9% |
| Furniture and vehicles | 24 | €34,408 | €20,637 | -€13,771 | -40.0% |
| Other tangible fixed assets | 26 | €217 | €0 | -€217 | -99.9% |
| Financial fixed assets | 28 | €646,601 | €180 | -€646,421 | -100.0% |
| Current assets | 29/58 | €145,567 | €12,570 | -€132,997 | -91.4% |
| Amounts receivable within one year | 40/41 | €145,567 | €12,570 | -€132,997 | -91.4% |
| Trade receivables | 40 | €9,359 | €5,870 | -€3,488 | -37.3% |
| Other amounts receivable | 41 | €136,209 | €6,700 | -€129,509 | -95.1% |
| Total equity and liabilities | 10/49 | €827,685 | €33,870 | -€793,815 | -95.9% |
| Equity | 10/15 | €379,277 | -€338,030 | -€717,306 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €360,677 | €0 | -€360,677 | -100.0% |
| Distributable reserves | 133 | €360,677 | €0 | -€360,677 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€356,630 | -€356,630 | |
| Amounts payable | 17/49 | €448,408 | €371,900 | -€76,508 | -17.1% |
| Amounts payable after more than one year | 17 | €112,711 | €299,876 | +€187,164 | +166.1% |
| Financial debts | 170/4 | €112,711 | €299,876 | +€187,164 | +166.1% |
| Amounts payable within one year | 42/48 | €328,118 | €72,024 | -€256,094 | -78.0% |
| Current portion of amounts payable after more than one year | 42 | €15,108 | €15,108 | = | 0.0% |
| Financial debts | 43 | €2,500 | €1,894 | -€606 | -24.2% |
| Credit institutions | 430/8 | €2,500 | €1,894 | -€606 | -24.2% |
| Trade debts | 44 | €53,607 | €50,650 | -€2,957 | -5.5% |
| Suppliers | 440/4 | €53,607 | €50,650 | -€2,957 | -5.5% |
| Taxes, remuneration and social security | 45 | €32,542 | €4,373 | -€28,169 | -86.6% |
| Taxes | 450/3 | €32,542 | €1,873 | -€30,669 | -94.2% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €224,361 | €0 | -€224,361 | -100.0% |
| Accrued charges and deferred income | 492/3 | €7,579 | €0 | -€7,579 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,335 | €14,397 | +€61 | +0.4% |
| Other operating charges | 640/8 | €1,423 | €134,465 | +€133,042 | +9350.3% |
| Non-recurring operating charges | 66A | - | €644,421 | +€644,421 | |
| Gross operating margin | 9900 | €38,018 | €92,240 | +€54,222 | +142.6% |
| Operating profit (loss) | 9901 | €22,260 | -€701,043 | -€723,303 | |
| Financial income | 75/76B | €472 | €832 | +€360 | +76.2% |
| Recurring financial income | 75 | €472 | €832 | +€360 | +76.2% |
| Financial charges | 65/66B | €15,802 | €16,957 | +€1,155 | +7.3% |
| Recurring financial charges | 65 | €15,802 | €16,957 | +€1,155 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €6,930 | -€717,168 | -€724,098 | |
| Income taxes | 67/77 | €2,277 | €138 | -€2,139 | -93.9% |
| Profit (loss) for the period | 9904 | €4,653 | -€717,306 | -€721,960 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,653 | -€717,306 | -€721,960 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.