Arcade: 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.
What changed
Arcade
NACE 87.991, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€272,175
2024 · €177,008-€449,183
Equity
€10.7m
2024 · €10.1m+€626,190
Cash
€590,661
2024 · €557,742+€32,919
Balance sheet total
€14.0m
2024 · €14.3m-€292,439
Largest movements
Assets
- Current investments -€919,894
down €919,894 (-78.3%), from €1.2m to €254,928
- Tangible fixed assets +€750,460
up €750,460 (+6.7%), from €11.2m to €12.0m
of which Land and buildings: +€8.3m
Equity and liabilities
- Investment grants +€898,365
up €898,365 (+21.8%), from €4.1m to €5.0m
- Debts within one year -€791,591
down €791,591 (-30.5%), from €2.6m to €1.8m
of which Trade debts: -€1.1m
- Reserves -€240,000
down €240,000 (-65.1%), from €368,676 to €128,676
Income statement
- Depreciation +€584,799
up €584,799 (+1007.9%), from €58,020 to €642,819
- Staff costs +€399,269
up €399,269 (+5.8%), from €6.8m to €7.2m
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.
Result 2024
€177,008
Staff costs
-€399,269
Depreciation
-€584,799
Other operating charges
-€9,171
Other operating items
+€622,361
Financial income
-€83,012
Financial charges
+€4,706
Result 2025
-€272,175
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.
From operations
-€328,444
Investment
-€473,397
Financing
+€834,761
Cash 2024
€557,742
From operations (derived)
-€328,444
Net result for the year
-€272,175
Depreciation
+€642,819
Receivables after one year
+€22,615
Stocks and contracts
-€154
Receivables within one year
+€109,471
Deferred charges and accrued income
+€24,005
Provisions
-€41,979
Debts within one year
-€791,591
Accrued charges and deferred income
-€21,455
Investment (derived)
-€473,397
Investment in fixed assets (net)
-€1.4m
Current investments
+€919,894
Financing
+€834,761
Debts after one year
-€63,604
Contributions, distributions and other
+€898,365
Cash 2025
€590,661
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,292,102 | €13,999,662 | -€292,439 | -2.0% |
| Fixed assets | 21/28 | €11,228,106 | €11,978,577 | +€750,472 | +6.7% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €11,225,143 | €11,975,603 | +€750,460 | +6.7% |
| Land and buildings | 22 | €1,296,907 | €9,563,342 | +€8.3m | +637.4% |
| Plant, machinery and equipment | 23 | €44,230 | €2,363,543 | +€2.3m | +5243.7% |
| Furniture and vehicles | 24 | €10,467 | €45,455 | +€34,988 | +334.3% |
| Other tangible fixed assets | 26 | €2,009 | €3,264 | +€1,255 | +62.5% |
| Assets under construction and advance payments | 27 | €9,871,531 | - | -€9.9m | |
| Financial fixed assets | 28 | €2,961 | €2,974 | +€12 | +0.4% |
| Other financial fixed assets | 284/8 | €2,961 | €2,974 | +€12 | +0.4% |
| Amounts receivable and cash guarantees | 285/8 | €2,961 | €2,974 | +€12 | +0.4% |
| Current assets | 29/58 | €3,063,996 | €2,021,085 | -€1.0m | -34.0% |
| Amounts receivable after more than one year | 29 | €117,735 | €95,120 | -€22,615 | -19.2% |
| Other amounts receivable | 291 | €117,735 | €95,120 | -€22,615 | -19.2% |
| Stocks and contracts in progress | 3 | €1,157 | €1,311 | +€154 | +13.3% |
| Stocks | 30/36 | €1,157 | €1,311 | +€154 | +13.3% |
| Raw materials and consumables | 30/31 | €1,157 | €1,311 | +€154 | +13.3% |
| Amounts receivable within one year | 40/41 | €1,177,828 | €1,068,357 | -€109,471 | -9.3% |
| Trade receivables | 40 | €0 | €69 | +€69 | +17607.7% |
| Other amounts receivable | 41 | €1,177,828 | €1,068,288 | -€109,539 | -9.3% |
| Current investments | 50/53 | €1,174,822 | €254,928 | -€919,894 | -78.3% |
| Cash at bank and in hand | 54/58 | €557,742 | €590,661 | +€32,919 | +5.9% |
| Deferred charges and accrued income | 490/1 | €34,713 | €10,708 | -€24,005 | -69.2% |
| Total equity and liabilities | 10/49 | €14,292,102 | €13,999,662 | -€292,439 | -2.0% |
| Equity | 10/15 | €10,066,585 | €10,692,775 | +€626,190 | +6.2% |
| Contributions | 10/11 | €791,475 | €791,475 | = | 0.0% |
| Capital | 10 | €791,475 | €791,475 | = | 0.0% |
| Reserves | 13 | €368,676 | €128,676 | -€240,000 | -65.1% |
| Profit (loss) carried forward | 14 | €4,778,386 | €4,746,211 | -€32,175 | -0.7% |
| Investment grants | 15 | €4,128,048 | €5,026,413 | +€898,365 | +21.8% |
| Provisions and deferred taxes | 16 | €177,987 | €136,009 | -€41,979 | -23.6% |
| Provisions for liabilities and charges | 160/5 | €177,987 | €136,009 | -€41,979 | -23.6% |
| Pensions and similar obligations | 160 | €152,987 | €136,009 | -€16,979 | -11.1% |
| Other liabilities and charges | 164/5 | €25,000 | - | -€25,000 | |
| Amounts payable | 17/49 | €4,047,530 | €3,170,879 | -€876,651 | -21.7% |
| Amounts payable after more than one year | 17 | €1,425,795 | €1,362,191 | -€63,604 | -4.5% |
| Financial debts | 170/4 | €1,425,795 | €1,362,191 | -€63,604 | -4.5% |
| Credit institutions | 173 | €1,425,795 | €1,362,191 | -€63,604 | -4.5% |
| Amounts payable within one year | 42/48 | €2,596,399 | €1,804,807 | -€791,591 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €63,604 | €63,604 | = | 0.0% |
| Financial debts | 43 | - | €250,000 | +€250,000 | |
| Credit institutions | 430/8 | - | €250,000 | +€250,000 | |
| Trade debts | 44 | €1,119,046 | €53,082 | -€1.1m | -95.3% |
| Suppliers | 440/4 | €1,119,046 | €53,082 | -€1.1m | -95.3% |
| Taxes, remuneration and social security | 45 | €1,405,397 | €1,413,403 | +€8,006 | +0.6% |
| Taxes | 450/3 | €149,539 | €129,533 | -€20,006 | -13.4% |
| Remuneration and social security | 454/9 | €1,255,857 | €1,283,870 | +€28,013 | +2.2% |
| Accrued charges and deferred income | 492/3 | €25,337 | €3,881 | -€21,455 | -84.7% |
| Operating income | 70/76A | €7,847,481 | €8,450,192 | +€602,711 | +7.7% |
| Other operating income | 74 | €29,233 | €28,365 | -€868 | -3.0% |
| Non-recurring operating income | 76A | €144 | - | -€144 | |
| Operating charges | 60/66A | €7,692,566 | €8,666,155 | +€973,589 | +12.7% |
| Goods for resale, raw materials and consumables | 60 | €246,657 | €280,938 | +€34,281 | +13.9% |
| Purchases | 600/8 | €245,139 | €281,750 | +€36,611 | +14.9% |
| Change in stocks: decrease (increase) | 609 | €1,518 | -€812 | -€2,330 | |
| Services and other goods | 61 | €510,058 | €493,172 | -€16,886 | -3.3% |
| Remuneration, social security and pensions | 62 | €6,847,917 | €7,247,186 | +€399,269 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,020 | €642,819 | +€584,799 | +1007.9% |
| Other operating charges | 640/8 | €53,985 | €63,156 | +€9,171 | +17.0% |
| Non-recurring operating charges | 66A | - | €315 | +€315 | |
| Operating profit (loss) | 9901 | €154,915 | -€215,962 | -€370,878 | |
| Financial income | 75/76B | €87,091 | €4,080 | -€83,012 | -95.3% |
| Recurring financial income | 75 | €87,091 | €4,080 | -€83,012 | -95.3% |
| Income from current assets | 751 | €87,090 | €4,080 | -€83,011 | -95.3% |
| Other financial income | 752/9 | €1 | - | -€1 | |
| Financial charges | 65/66B | €64,998 | €60,292 | -€4,706 | -7.2% |
| Recurring financial charges | 65 | €64,998 | €60,292 | -€4,706 | -7.2% |
| Debt charges | 650 | €65,504 | €65,565 | +€61 | +0.1% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€2,125 | -€7,125 | -€5,000 | -235.3% |
| Other financial charges | 652/9 | €1,620 | €1,852 | +€232 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €177,008 | -€272,175 | -€449,183 | |
| Profit (loss) for the period | 9904 | €177,008 | -€272,175 | -€449,183 | |
| Profit (loss) for the period to be appropriated | 9905 | €177,008 | -€272,175 | -€449,183 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.