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.
ARCADE
Largest movements
- Cash -€51,631
down €51,631 (-39.2%), from €131,788 to €80,157
mainly Contributions, distributions and other (-€115,000) and Receivables within one year (-€34,016)
- Receivables within one year +€34,016
up €34,016 (+87.9%), from €38,692 to €72,708
of which Other amounts receivable: +€49,076
- Tangible fixed assets +€6,894
up €6,894 (+185.0%), from €3,727 to €10,622
- Profit (loss) carried forward -€33,642
down €33,642 (-63.2%), from €53,215 to €19,573
- Other debts +€15,000
up €15,000 (+14.9%), from €100,701 to €115,701
- Tax, wage and social debts +€8,128
up €8,128 (+71.4%), from €11,387 to €19,515
- Gross operating margin +€43,416
up €43,416 (+66.0%), from €65,741 to €109,157
- Taxes +€9,047
up €9,047 (+65.7%), from €13,770 to €22,817
- Depreciation +€1,936
up €1,936 (+184.3%), from €1,051 to €2,987
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 | €178,498 | €167,812 | -€10,686 | -6.0% |
| Fixed assets | 21/28 | €4,052 | €10,947 | +€6,894 | +170.1% |
| Tangible fixed assets | 22/27 | €3,727 | €10,622 | +€6,894 | +185.0% |
| Furniture and vehicles | 24 | €3,727 | €10,622 | +€6,894 | +185.0% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €174,446 | €156,865 | -€17,581 | -10.1% |
| Amounts receivable within one year | 40/41 | €38,692 | €72,708 | +€34,016 | +87.9% |
| Trade receivables | 40 | €27,860 | €12,800 | -€15,060 | -54.1% |
| Other amounts receivable | 41 | €10,832 | €59,908 | +€49,076 | +453.1% |
| Cash at bank and in hand | 54/58 | €131,788 | €80,157 | -€51,631 | -39.2% |
| Deferred charges and accrued income | 490/1 | €3,966 | €4,000 | +€35 | +0.9% |
| Total equity and liabilities | 10/49 | €178,498 | €167,812 | -€10,686 | -6.0% |
| Equity | 10/15 | €66,215 | €32,573 | -€33,642 | -50.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,215 | €19,573 | -€33,642 | -63.2% |
| Amounts payable | 17/49 | €112,283 | €135,239 | +€22,956 | +20.4% |
| Amounts payable within one year | 42/48 | €112,283 | €135,239 | +€22,956 | +20.4% |
| Trade debts | 44 | €195 | €23 | -€172 | -88.3% |
| Suppliers | 440/4 | €195 | €23 | -€172 | -88.3% |
| Taxes, remuneration and social security | 45 | €11,387 | €19,515 | +€8,128 | +71.4% |
| Taxes | 450/3 | €11,387 | €19,515 | +€8,128 | +71.4% |
| Other amounts payable | 47/48 | €100,701 | €115,701 | +€15,000 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,051 | €2,987 | +€1,936 | +184.3% |
| Other operating charges | 640/8 | €2,013 | €1,933 | -€80 | -4.0% |
| Gross operating margin | 9900 | €65,741 | €109,157 | +€43,416 | +66.0% |
| Operating profit (loss) | 9901 | €62,678 | €104,237 | +€41,559 | +66.3% |
| Financial income | 75/76B | €0 | €208 | +€208 | +2076500.0% |
| Recurring financial income | 75 | €0 | €208 | +€208 | +2076500.0% |
| Financial charges | 65/66B | €376 | €270 | -€107 | -28.3% |
| Recurring financial charges | 65 | €376 | €270 | -€107 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €62,301 | €104,175 | +€41,874 | +67.2% |
| Income taxes | 67/77 | €13,770 | €22,817 | +€9,047 | +65.7% |
| Profit (loss) for the period | 9904 | €48,531 | €81,358 | +€32,827 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,531 | €81,358 | +€32,827 | +67.6% |
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 3 October 2026 via checked.be.