Arca: 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.
What changed
Arca
NACE 46.496, Wholesale trade
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€94,094
2023 · €19,796-€113,890
Equity
€932,969
2023 · €1.0m-€94,094
Cash
€108,633
2023 · €84,192+€24,441
Balance sheet total
€2.9m
2023 · €3.0m-€139,898
Largest movements
Assets
- Stocks and contracts -€314,896
down €314,896 (-12.9%), from €2.4m to €2.1m
- Receivables within one year +€111,585
up €111,585 (+35.5%), from €314,392 to €425,977
of which Other amounts receivable: +€106,428
Equity and liabilities
- Profit (loss) carried forward -€94,094
down €94,094 (-16.4%), from -€572,316 to -€666,410
- Trade debts -€52,272
down €52,272 (-29.5%), from €177,435 to €125,163
Income statement
- Gross operating margin -€119,470
down €119,470 (-18.2%), from €654,882 to €535,412
- Staff costs +€14,841
up €14,841 (+2.7%), from €548,796 to €563,637
- Financial charges -€10,673
down €10,673 (-21.9%), from €48,742 to €38,069
- Financial income +€8,800
up €8,800 (+1,344%), from €655 to €9,455
of which Financial income: +€8,800
From the 2023 result to the 2024 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.
Result 2023
€19,796
Gross operating margin
-€119,470
Staff costs
-€14,841
Depreciation
-€1,024
Other operating charges
+€1,972
Financial income
+€8,800
Financial charges
+€10,673
Result 2024
-€94,094
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€97,626
Investment
-€71,997
Financing
-€1,188
Cash 2023
€84,192
From operations (derived)
+€97,626
Net result for the year
-€94,094
Depreciation
+€33,983
Stocks and contracts
+€314,896
Receivables within one year
-€111,585
Deferred charges and accrued income
-€958
Trade debts
-€52,272
Tax, wage and social debts
+€7,656
Investment (derived)
-€71,997
Investment in fixed assets (net)
-€71,997
Financing
-€1,188
Short-term financial debts
-€1,188
Cash 2024
€108,633
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,993,867 | €2,853,969 | -€139,898 | -4.7% |
| Fixed assets | 21/28 | €99,535 | €137,549 | +€38,014 | +38.2% |
| Intangible fixed assets | 21 | - | €25,000 | +€25,000 | |
| Tangible fixed assets | 22/27 | €99,535 | €112,549 | +€13,014 | +13.1% |
| Plant, machinery and equipment | 23 | €75,602 | €94,271 | +€18,669 | +24.7% |
| Furniture and vehicles | 24 | €18,973 | €14,451 | -€4,522 | -23.8% |
| Other tangible fixed assets | 26 | €4,960 | €3,827 | -€1,133 | -22.8% |
| Current assets | 29/58 | €2,894,332 | €2,716,420 | -€177,912 | -6.1% |
| Stocks and contracts in progress | 3 | €2,444,598 | €2,129,702 | -€314,896 | -12.9% |
| Stocks | 30/36 | €2,444,598 | €2,129,702 | -€314,896 | -12.9% |
| Amounts receivable within one year | 40/41 | €314,392 | €425,977 | +€111,585 | +35.5% |
| Trade receivables | 40 | €290,606 | €295,763 | +€5,157 | +1.8% |
| Other amounts receivable | 41 | €23,786 | €130,214 | +€106,428 | +447% |
| Cash at bank and in hand | 54/58 | €84,192 | €108,633 | +€24,441 | +29.0% |
| Deferred charges and accrued income | 490/1 | €51,150 | €52,108 | +€958 | +1.9% |
| Total equity and liabilities | 10/49 | €2,993,867 | €2,853,969 | -€139,898 | -4.7% |
| Equity | 10/15 | €1,027,063 | €932,969 | -€94,094 | -9.2% |
| Contributions | 10/11 | €1,300,000 | €1,300,000 | = | 0.0% |
| Capital | 10 | €1,300,000 | €1,300,000 | = | 0.0% |
| Issued capital | 100 | €1,300,000 | €1,300,000 | = | 0.0% |
| Reserves | 13 | €299,379 | €299,379 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100,000 | €100,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €149,379 | €149,379 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€572,316 | -€666,410 | -€94,094 | -16.4% |
| Amounts payable | 17/49 | €1,966,804 | €1,921,000 | -€45,804 | -2.3% |
| Amounts payable within one year | 42/48 | €1,966,804 | €1,921,000 | -€45,804 | -2.3% |
| Financial debts | 43 | €43,360 | €42,172 | -€1,188 | -2.7% |
| Credit institutions | 430/8 | €43,360 | €42,172 | -€1,188 | -2.7% |
| Trade debts | 44 | €177,435 | €125,163 | -€52,272 | -29.5% |
| Suppliers | 440/4 | €177,435 | €125,163 | -€52,272 | -29.5% |
| Taxes, remuneration and social security | 45 | €45,400 | €53,056 | +€7,656 | +16.9% |
| Taxes | 450/3 | €25,957 | €34,801 | +€8,844 | +34.1% |
| Remuneration and social security | 454/9 | €19,443 | €18,255 | -€1,188 | -6.1% |
| Other amounts payable | 47/48 | €1,700,609 | €1,700,609 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €548,796 | €563,637 | +€14,841 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,959 | €33,983 | +€1,024 | +3.1% |
| Other operating charges | 640/8 | €5,244 | €3,272 | -€1,972 | -37.6% |
| Gross operating margin | 9900 | €654,882 | €535,412 | -€119,470 | -18.2% |
| Operating profit (loss) | 9901 | €67,883 | -€65,480 | -€133,363 | |
| Financial income | 75/76B | €655 | €9,455 | +€8,800 | +1,344% |
| Recurring financial income | 75 | €655 | €9,455 | +€8,800 | +1,344% |
| Non-recurring financial income | 76B | €655 | €9,455 | +€8,800 | +1,344% |
| Financial charges | 65/66B | €48,742 | €38,069 | -€10,673 | -21.9% |
| Recurring financial charges | 65 | €48,742 | €38,069 | -€10,673 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €19,796 | -€94,094 | -€113,890 | |
| Profit (loss) for the period | 9904 | €19,796 | -€94,094 | -€113,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,796 | -€94,094 | -€113,890 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.