ARCA ELECTRO: 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.
ARCA ELECTRO
Largest movements
- Stocks and contracts +€58,962
up €58,962 (+16.2%), from €363,823 to €422,784
- Receivables within one year +€39,809
up €39,809 (+28.6%), from €139,026 to €178,835
of which Trade receivables: +€41,155
- Tangible fixed assets -€20,138
down €20,138 (-31.8%), from €63,251 to €43,114
of which Furniture and vehicles: -€11,890
- Deferred charges and accrued income -€17,015
down €17,015 (-83.0%), from €20,505 to €3,489
- Cash -€16,532
down €16,532 (-84.1%), from €19,662 to €3,130
mainly Stocks and contracts (-€58,962) and Receivables within one year (-€39,809)
- Reserves +€26,023
up €26,023 (+16.2%), from €160,617 to €186,639
- Debts after one year +€19,188
up €19,188 (+11.3%), from €169,485 to €188,673
- Accrued charges and deferred income -€9,724
down €9,724 (-100.0%), from €9,724 to €0
- Staff costs -€37,491
down €37,491 (-11.2%), from €334,935 to €297,444
- Taxes +€8,622
up €8,622 (+189.5%), from €4,550 to €13,172
- Gross operating margin -€4,498
down €4,498 (-1.2%), from €370,009 to €365,511
- Financial charges +€3,901
up €3,901 (+80.3%), from €4,859 to €8,761
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
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 | €606,266 | €651,351 | +€45,085 | +7.4% |
| Fixed assets | 21/28 | €63,251 | €43,114 | -€20,138 | -31.8% |
| Tangible fixed assets | 22/27 | €63,251 | €43,114 | -€20,138 | -31.8% |
| Plant, machinery and equipment | 23 | €765 | €197 | -€568 | -74.2% |
| Furniture and vehicles | 24 | €32,117 | €20,227 | -€11,890 | -37.0% |
| Leasing and similar rights | 25 | €30,369 | €22,689 | -€7,680 | -25.3% |
| Current assets | 29/58 | €543,015 | €608,238 | +€65,223 | +12.0% |
| Stocks and contracts in progress | 3 | €363,823 | €422,784 | +€58,962 | +16.2% |
| Stocks | 30/36 | €363,823 | €422,784 | +€58,962 | +16.2% |
| Amounts receivable within one year | 40/41 | €139,026 | €178,835 | +€39,809 | +28.6% |
| Trade receivables | 40 | €38,758 | €79,913 | +€41,155 | +106.2% |
| Other amounts receivable | 41 | €100,268 | €98,922 | -€1,346 | -1.3% |
| Cash at bank and in hand | 54/58 | €19,662 | €3,130 | -€16,532 | -84.1% |
| Deferred charges and accrued income | 490/1 | €20,505 | €3,489 | -€17,015 | -83.0% |
| Total equity and liabilities | 10/49 | €606,266 | €651,351 | +€45,085 | +7.4% |
| Equity | 10/15 | €354,937 | €380,960 | +€26,023 | +7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €160,617 | €186,639 | +€26,023 | +16.2% |
| Distributable reserves | 133 | €160,617 | €186,639 | +€26,023 | +16.2% |
| Profit (loss) carried forward | 14 | €181,920 | €181,920 | = | 0.0% |
| Amounts payable | 17/49 | €251,329 | €270,392 | +€19,062 | +7.6% |
| Amounts payable after more than one year | 17 | €169,485 | €188,673 | +€19,188 | +11.3% |
| Financial debts | 170/4 | €169,485 | €188,673 | +€19,188 | +11.3% |
| Amounts payable within one year | 42/48 | €72,121 | €81,719 | +€9,598 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €12,551 | €13,011 | +€460 | +3.7% |
| Trade debts | 44 | - | €6,184 | +€6,184 | |
| Suppliers | 440/4 | - | €6,184 | +€6,184 | |
| Taxes, remuneration and social security | 45 | €59,570 | €62,524 | +€2,954 | +5.0% |
| Taxes | 450/3 | €13,621 | €22,828 | +€9,207 | +67.6% |
| Remuneration and social security | 454/9 | €45,949 | €39,696 | -€6,253 | -13.6% |
| Accrued charges and deferred income | 492/3 | €9,724 | €0 | -€9,724 | -100.0% |
| Remuneration, social security and pensions | 62 | €334,935 | €297,444 | -€37,491 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,955 | €20,138 | +€1,183 | +6.2% |
| Other operating charges | 640/8 | €1,780 | €666 | -€1,114 | -62.6% |
| Gross operating margin | 9900 | €370,009 | €365,511 | -€4,498 | -1.2% |
| Operating profit (loss) | 9901 | €14,339 | €47,263 | +€32,925 | +229.6% |
| Financial income | 75/76B | €26 | €692 | +€666 | +2569.9% |
| Recurring financial income | 75 | €26 | €692 | +€666 | +2569.9% |
| Financial charges | 65/66B | €4,859 | €8,761 | +€3,901 | +80.3% |
| Recurring financial charges | 65 | €4,859 | €8,761 | +€3,901 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | €9,505 | €39,195 | +€29,689 | +312.3% |
| Income taxes | 67/77 | €4,550 | €13,172 | +€8,622 | +189.5% |
| Profit (loss) for the period | 9904 | €4,955 | €26,023 | +€21,067 | +425.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,955 | €26,023 | +€21,067 | +425.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.