ARCADIA INSIGHT: 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.
ARCADIA INSIGHT
Largest movements
- Cash -€6,454
down €6,454 (-61.4%), from €10,507 to €4,053
mainly Net result for the year (-€6,457) and Trade debts (-€1,772)
- Receivables within one year -€1,296
down €1,296 (-24.0%), from €5,391 to €4,095
- Formation expenses -€179
down €179 (-25.1%), from €712 to €533
- Profit (loss) carried forward -€6,457
down €6,457, from €3,923 to -€2,534
- Trade debts -€1,772
no longer reported in 2025 (was €1,772)
- Tax, wage and social debts +€244
up €244 (+7.5%), from €3,272 to €3,516
- Turnover -€67,725
no longer reported in 2025 (was €67,725)
- Purchases and services -€46,337
down €46,337 (-88.8%), from €52,179 to €5,842
- Gross operating margin -€21,387
down €21,387, from €15,545 to -€5,842
- Taxes -€3,272
no longer reported in 2025 (was €3,272)
- Provisions -€2,698
no longer reported in 2025 (was €2,698)
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.
Derived cash bridge
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 | €16,666 | €8,681 | -€7,985 | -47.9% |
| Formation expenses | 20 | €712 | €533 | -€179 | -25.1% |
| Fixed assets | 21/28 | €56 | - | -€56 | |
| Financial fixed assets | 28 | €56 | - | -€56 | |
| Current assets | 29/58 | €15,898 | €8,148 | -€7,750 | -48.7% |
| Amounts receivable within one year | 40/41 | €5,391 | €4,095 | -€1,296 | -24.0% |
| Other amounts receivable | 41 | €5,391 | €4,095 | -€1,296 | -24.0% |
| Cash at bank and in hand | 54/58 | €10,507 | €4,053 | -€6,454 | -61.4% |
| Total equity and liabilities | 10/49 | €16,666 | €8,681 | -€7,985 | -47.9% |
| Equity | 10/15 | €8,924 | €2,467 | -€6,457 | -72.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,923 | -€2,534 | -€6,457 | |
| Provisions and deferred taxes | 16 | €2,698 | €2,698 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,698 | €2,698 | = | 0.0% |
| Environmental obligations | 163 | €2,698 | €2,698 | = | 0.0% |
| Amounts payable | 17/49 | €5,044 | €3,516 | -€1,528 | -30.3% |
| Amounts payable within one year | 42/48 | €5,044 | €3,516 | -€1,528 | -30.3% |
| Trade debts | 44 | €1,772 | - | -€1,772 | |
| Suppliers | 440/4 | €1,772 | - | -€1,772 | |
| Taxes, remuneration and social security | 45 | €3,272 | €3,516 | +€244 | +7.5% |
| Taxes | 450/3 | €3,272 | €3,516 | +€244 | +7.5% |
| Turnover | 70 | €67,725 | - | -€67,725 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,179 | €5,842 | -€46,337 | -88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179 | €179 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,698 | - | -€2,698 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Non-recurring operating charges | 66A | €100 | €500 | +€400 | +400% |
| Gross operating margin | 9900 | €15,545 | -€5,842 | -€21,387 | |
| Operating profit (loss) | 9901 | €12,181 | -€6,521 | -€18,702 | |
| Financial income | 75/76B | €160 | €254 | +€94 | +58.8% |
| Recurring financial income | 75 | €160 | €254 | +€94 | +58.8% |
| Financial charges | 65/66B | €141 | €190 | +€49 | +34.8% |
| Recurring financial charges | 65 | €141 | €190 | +€49 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €12,200 | -€6,457 | -€18,657 | |
| Income taxes | 67/77 | €3,272 | - | -€3,272 | |
| Profit (loss) for the period | 9904 | €8,928 | -€6,457 | -€15,385 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,928 | -€6,457 | -€15,385 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.