ARCADIA: 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.
ARCADIA
Largest movements
- Cash +€81,477
up €81,477 (+6789.8%), from €1,200 to €82,677
mainly Net result for the year (+€125,000) and Investment in fixed assets (net) (+€18,592)
- Tangible fixed assets -€18,592
down €18,592 (-34.0%), from €54,618 to €36,026
of which Land and buildings: -€18,592
- Receivables after one year +€6,966
up €6,966 (+2.5%), from €278,650 to €285,616
- Profit (loss) carried forward +€125,000
up €125,000 (+174.9%), from €71,460 to €196,460
- Debts after one year -€33,100
down €33,100 (-45.2%), from €73,300 to €40,200
- Tax, wage and social debts -€11,500
down €11,500 (-97.2%), from €11,832 to €332
- Accrued charges and deferred income -€7,000
no longer reported in 2025 (was €7,000)
- Financial income +€184,534
new in 2025: €184,534
of which Financial income: +€184,534
- Taxes +€51,127
up €51,127 (+2762.1%), from €1,851 to €52,978
- Gross operating margin -€15,487
down €15,487, from €11,529 to -€3,958
- Other operating charges -€2,849
down €2,849 (-84.6%), from €3,366 to €517
- Financial charges +€2,045
up €2,045 (+5680.6%), from €36 to €2,081
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 | €335,955 | €405,898 | +€69,943 | +20.8% |
| Fixed assets | 21/28 | €55,091 | €36,499 | -€18,592 | -33.7% |
| Tangible fixed assets | 22/27 | €54,618 | €36,026 | -€18,592 | -34.0% |
| Land and buildings | 22 | €18,592 | - | -€18,592 | |
| Furniture and vehicles | 24 | €36,026 | €36,026 | = | 0.0% |
| Financial fixed assets | 28 | €473 | €473 | = | 0.0% |
| Current assets | 29/58 | €280,864 | €369,399 | +€88,535 | +31.5% |
| Amounts receivable after more than one year | 29 | €278,650 | €285,616 | +€6,966 | +2.5% |
| Other amounts receivable | 291 | €278,650 | €285,616 | +€6,966 | +2.5% |
| Amounts receivable within one year | 40/41 | €1,014 | €1,106 | +€92 | +9.1% |
| Trade receivables | 40 | €755 | €847 | +€92 | +12.2% |
| Other amounts receivable | 41 | €259 | €259 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,200 | €82,677 | +€81,477 | +6789.8% |
| Total equity and liabilities | 10/49 | €335,955 | €405,898 | +€69,943 | +20.8% |
| Equity | 10/15 | €235,070 | €360,070 | +€125,000 | +53.2% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €14,874 | €14,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Legal reserve | 130 | €14,874 | €14,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,460 | €196,460 | +€125,000 | +174.9% |
| Amounts payable | 17/49 | €100,885 | €45,828 | -€55,057 | -54.6% |
| Amounts payable after more than one year | 17 | €73,300 | €40,200 | -€33,100 | -45.2% |
| Financial debts | 170/4 | €73,300 | €40,200 | -€33,100 | -45.2% |
| Amounts payable within one year | 42/48 | €20,585 | €5,628 | -€14,957 | -72.7% |
| Trade debts | 44 | €2,057 | - | -€2,057 | |
| Suppliers | 440/4 | €2,057 | - | -€2,057 | |
| Taxes, remuneration and social security | 45 | €11,832 | €332 | -€11,500 | -97.2% |
| Taxes | 450/3 | €11,832 | €332 | -€11,500 | -97.2% |
| Other amounts payable | 47/48 | €6,696 | €5,296 | -€1,400 | -20.9% |
| Accrued charges and deferred income | 492/3 | €7,000 | - | -€7,000 | |
| Other operating charges | 640/8 | €3,366 | €517 | -€2,849 | -84.6% |
| Gross operating margin | 9900 | €11,529 | -€3,958 | -€15,487 | |
| Operating profit (loss) | 9901 | €8,163 | -€4,475 | -€12,638 | |
| Financial income | 75/76B | - | €184,534 | +€184,534 | |
| Recurring financial income | 75 | - | €184,534 | +€184,534 | |
| Non-recurring financial income | 76B | - | €184,534 | +€184,534 | |
| Financial charges | 65/66B | €36 | €2,081 | +€2,045 | +5680.6% |
| Recurring financial charges | 65 | €36 | €2,081 | +€2,045 | +5680.6% |
| Profit (loss) for the period before taxes | 9903 | €8,127 | €177,978 | +€169,851 | +2090.0% |
| Income taxes | 67/77 | €1,851 | €52,978 | +€51,127 | +2762.1% |
| Profit (loss) for the period | 9904 | €6,276 | €125,000 | +€118,724 | +1891.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,276 | €125,000 | +€118,724 | +1891.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.