Arcade Engineering: 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 Engineering
Largest movements
- Cash +€1.0m
up €1.0m (+69.3%), from €1.5m to €2.5m
mainly Net result for the year (+€464,106) and Receivables within one year (+€449,187)
- Receivables within one year -€449,187
down €449,187 (-23.2%), from €1.9m to €1.5m
of which Trade receivables: -€576,188
- Current investments -€250,000
down €250,000 (-71.4%), from €350,000 to €100,000
- Accrued charges and deferred income -€469,740
no longer reported in 2025 (was €469,740)
- Reserves +€464,106
up €464,106 (+31.0%), from €1.5m to €2.0m
- Trade debts +€436,684
up €436,684 (+80.7%), from €541,222 to €977,905
- Other debts -€330,766
down €330,766 (-86.3%), from €383,355 to €52,588
- Short-term financial debts +€321,583
new in 2025: €321,583
- Staff costs +€634,537
up €634,537 (+19.0%), from €3.3m to €4.0m
- Gross operating margin -€239,850
down €239,850 (-4.8%), from €5.0m to €4.8m
- Taxes -€214,532
down €214,532 (-50.0%), from €428,943 to €214,412
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 | €4,206,529 | €4,496,934 | +€290,405 | +6.9% |
| Fixed assets | 21/28 | €396,098 | €365,053 | -€31,045 | -7.8% |
| Intangible fixed assets | 21 | €14,651 | €7,960 | -€6,691 | -45.7% |
| Tangible fixed assets | 22/27 | €332,793 | €308,439 | -€24,355 | -7.3% |
| Plant, machinery and equipment | 23 | €73,437 | €59,108 | -€14,329 | -19.5% |
| Furniture and vehicles | 24 | €148,175 | €137,297 | -€10,878 | -7.3% |
| Other tangible fixed assets | 26 | €111,181 | €112,034 | +€853 | +0.8% |
| Financial fixed assets | 28 | €48,654 | €48,654 | = | 0.0% |
| Current assets | 29/58 | €3,810,432 | €4,131,882 | +€321,450 | +8.4% |
| Amounts receivable within one year | 40/41 | €1,939,153 | €1,489,966 | -€449,187 | -23.2% |
| Trade receivables | 40 | €1,873,487 | €1,297,300 | -€576,188 | -30.8% |
| Other amounts receivable | 41 | €65,665 | €192,666 | +€127,001 | +193.4% |
| Current investments | 50/53 | €350,000 | €100,000 | -€250,000 | -71.4% |
| Cash at bank and in hand | 54/58 | €1,456,069 | €2,464,921 | +€1.0m | +69.3% |
| Deferred charges and accrued income | 490/1 | €65,210 | €76,994 | +€11,785 | +18.1% |
| Total equity and liabilities | 10/49 | €4,206,529 | €4,496,934 | +€290,405 | +6.9% |
| Equity | 10/15 | €1,722,251 | €2,186,357 | +€464,106 | +26.9% |
| Contributions | 10/11 | €224,800 | €224,800 | = | 0.0% |
| Reserves | 13 | €1,497,451 | €1,961,557 | +€464,106 | +31.0% |
| Distributable reserves | 133 | €1,497,451 | €1,961,557 | +€464,106 | +31.0% |
| Amounts payable | 17/49 | €2,484,278 | €2,310,577 | -€173,701 | -7.0% |
| Amounts payable after more than one year | 17 | €116,443 | €79,026 | -€37,418 | -32.1% |
| Financial debts | 170/4 | €116,443 | €79,026 | -€37,418 | -32.1% |
| Amounts payable within one year | 42/48 | €1,898,095 | €2,231,551 | +€333,457 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €323,313 | €51,270 | -€272,043 | -84.1% |
| Financial debts | 43 | - | €321,583 | +€321,583 | |
| Credit institutions | 430/8 | - | €321,583 | +€321,583 | |
| Trade debts | 44 | €541,222 | €977,905 | +€436,684 | +80.7% |
| Suppliers | 440/4 | €541,222 | €977,905 | +€436,684 | +80.7% |
| Taxes, remuneration and social security | 45 | €650,206 | €828,206 | +€178,000 | +27.4% |
| Taxes | 450/3 | €171,830 | €135,738 | -€36,092 | -21.0% |
| Remuneration and social security | 454/9 | €478,376 | €692,468 | +€214,092 | +44.8% |
| Other amounts payable | 47/48 | €383,355 | €52,588 | -€330,766 | -86.3% |
| Accrued charges and deferred income | 492/3 | €469,740 | - | -€469,740 | |
| Non-recurring operating income | 76A | - | €570 | +€570 | |
| Remuneration, social security and pensions | 62 | €3,334,738 | €3,969,276 | +€634,537 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,411 | €106,092 | +€6,681 | +6.7% |
| Other operating charges | 640/8 | €6,398 | €8,646 | +€2,248 | +35.1% |
| Gross operating margin | 9900 | €5,018,563 | €4,778,713 | -€239,850 | -4.8% |
| Operating profit (loss) | 9901 | €1,578,015 | €694,699 | -€883,316 | -56.0% |
| Financial income | 75/76B | €1,132 | €4,020 | +€2,888 | +255.1% |
| Recurring financial income | 75 | €1,132 | €4,020 | +€2,888 | +255.1% |
| Financial charges | 65/66B | €30,903 | €20,202 | -€10,701 | -34.6% |
| Recurring financial charges | 65 | €30,903 | €20,202 | -€10,701 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €1,548,244 | €678,517 | -€869,727 | -56.2% |
| Income taxes | 67/77 | €428,943 | €214,412 | -€214,532 | -50.0% |
| Profit (loss) for the period | 9904 | €1,119,301 | €464,106 | -€655,195 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,119,301 | €464,106 | -€655,195 | -58.5% |
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 1 October 2026 via checked.be.