ARCA SOLUTIONS: 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 SOLUTIONS
Largest movements
- Tangible fixed assets +€24,451
up €24,451 (+63.5%), from €38,532 to €62,983
of which Furniture and vehicles: +€25,461
- Receivables within one year +€22,826
up €22,826 (+45.5%), from €50,116 to €72,942
of which Trade receivables: +€24,514
- Cash -€2,040
down €2,040 (-13.8%), from €14,806 to €12,766
mainly Investment in fixed assets (net) (-€43,252) and Receivables within one year (-€22,826)
- Debts after one year +€18,918
up €18,918 (+77.0%), from €24,559 to €43,477
- Profit (loss) carried forward +€10,257
up €10,257 (+26.6%), from €38,500 to €48,757
- Current portion of long-term debt +€10,129
up €10,129 (+107.1%), from €9,455 to €19,584
- Tax, wage and social debts +€9,905
up €9,905 (+175.6%), from €5,640 to €15,545
of which Remuneration and social security: +€8,659
- Trade debts -€2,989
down €2,989 (-28.5%), from €10,500 to €7,511
- Gross operating margin +€11,550
up €11,550 (+42.4%), from €27,260 to €38,810
- Depreciation +€5,882
up €5,882 (+45.5%), from €12,919 to €18,801
- Financial charges +€3,898
up €3,898 (+266.8%), from €1,461 to €5,359
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 | €103,473 | €149,694 | +€46,221 | +44.7% |
| Fixed assets | 21/28 | €38,532 | €62,983 | +€24,451 | +63.5% |
| Tangible fixed assets | 22/27 | €38,532 | €62,983 | +€24,451 | +63.5% |
| Plant, machinery and equipment | 23 | €1,718 | €708 | -€1,010 | -58.8% |
| Furniture and vehicles | 24 | €36,814 | €62,275 | +€25,461 | +69.2% |
| Current assets | 29/58 | €64,941 | €86,711 | +€21,770 | +33.5% |
| Amounts receivable within one year | 40/41 | €50,116 | €72,942 | +€22,826 | +45.5% |
| Trade receivables | 40 | €47,004 | €71,518 | +€24,514 | +52.2% |
| Other amounts receivable | 41 | €3,112 | €1,425 | -€1,687 | -54.2% |
| Cash at bank and in hand | 54/58 | €14,806 | €12,766 | -€2,040 | -13.8% |
| Deferred charges and accrued income | 490/1 | €19 | €1,003 | +€984 | +5179.1% |
| Total equity and liabilities | 10/49 | €103,473 | €149,694 | +€46,221 | +44.7% |
| Equity | 10/15 | €53,319 | €63,577 | +€10,258 | +19.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | - | -€1,000 | |
| Issued capital | 100 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €13,819 | €13,820 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | - | -€100 | |
| Reserves not available under the articles | 1311 | - | €100 | +€100 | |
| Distributable reserves | 133 | €13,719 | €13,720 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | €38,500 | €48,757 | +€10,257 | +26.6% |
| Amounts payable | 17/49 | €50,154 | €86,117 | +€35,963 | +71.7% |
| Amounts payable after more than one year | 17 | €24,559 | €43,477 | +€18,918 | +77.0% |
| Financial debts | 170/4 | €24,559 | €43,477 | +€18,918 | +77.0% |
| Amounts payable within one year | 42/48 | €25,595 | €42,641 | +€17,046 | +66.6% |
| Current portion of amounts payable after more than one year | 42 | €9,455 | €19,584 | +€10,129 | +107.1% |
| Trade debts | 44 | €10,500 | €7,511 | -€2,989 | -28.5% |
| Suppliers | 440/4 | €10,500 | €7,511 | -€2,989 | -28.5% |
| Taxes, remuneration and social security | 45 | €5,640 | €15,545 | +€9,905 | +175.6% |
| Taxes | 450/3 | €5,640 | €6,886 | +€1,246 | +22.1% |
| Remuneration and social security | 454/9 | - | €8,659 | +€8,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,919 | €18,801 | +€5,882 | +45.5% |
| Other operating charges | 640/8 | €786 | €502 | -€284 | -36.2% |
| Gross operating margin | 9900 | €27,260 | €38,810 | +€11,550 | +42.4% |
| Operating profit (loss) | 9901 | €13,555 | €19,508 | +€5,953 | +43.9% |
| Financial income | 75/76B | €230 | €0 | -€230 | -100.0% |
| Recurring financial income | 75 | €230 | €0 | -€230 | -100.0% |
| Financial charges | 65/66B | €1,461 | €5,359 | +€3,898 | +266.8% |
| Recurring financial charges | 65 | €1,461 | €5,359 | +€3,898 | +266.8% |
| Profit (loss) for the period before taxes | 9903 | €12,324 | €14,148 | +€1,824 | +14.8% |
| Income taxes | 67/77 | €3,540 | €3,892 | +€352 | +9.9% |
| Profit (loss) for the period | 9904 | €8,784 | €10,257 | +€1,473 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,784 | €10,257 | +€1,473 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.