ARCADIA PARTNER: 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 PARTNER
Largest movements
- Receivables within one year +€25,206
up €25,206 (+11.9%), from €211,730 to €236,936
of which Other amounts receivable: +€39,429
- Cash -€7,406
down €7,406 (-31.2%), from €23,749 to €16,343
mainly Receivables within one year (-€25,206) and Accrued charges and deferred income (-€18,324)
- Tangible fixed assets -€5,073
down €5,073 (-55.0%), from €9,217 to €4,144
of which Furniture and vehicles: -€5,728
- Trade debts +€28,656
up €28,656 (+321.8%), from €8,906 to €37,562
- Accrued charges and deferred income -€18,324
no longer reported in 2024 (was €18,324)
- Tax, wage and social debts +€15,532
up €15,532 (+19.5%), from €79,794 to €95,326
- Profit (loss) carried forward -€13,137
new in 2024: -€13,137
- Gross operating margin -€119,853
down €119,853, from €117,829 to -€2,024
- Taxes -€23,363
down €23,363 (-98.7%), from €23,662 to €299
- Other operating charges -€3,234
down €3,234 (-44.7%), from €7,237 to €4,002
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,876 | €262,604 | +€12,727 | +5.1% |
| Fixed assets | 21/28 | €14,397 | €9,324 | -€5,073 | -35.2% |
| Tangible fixed assets | 22/27 | €9,217 | €4,144 | -€5,073 | -55.0% |
| Plant, machinery and equipment | 23 | €348 | €1,004 | +€655 | +188.2% |
| Furniture and vehicles | 24 | €8,869 | €3,141 | -€5,728 | -64.6% |
| Financial fixed assets | 28 | €5,180 | €5,180 | = | 0.0% |
| Current assets | 29/58 | €235,479 | €253,279 | +€17,800 | +7.6% |
| Amounts receivable within one year | 40/41 | €211,730 | €236,936 | +€25,206 | +11.9% |
| Trade receivables | 40 | €163,186 | €148,963 | -€14,223 | -8.7% |
| Other amounts receivable | 41 | €48,544 | €87,973 | +€39,429 | +81.2% |
| Cash at bank and in hand | 54/58 | €23,749 | €16,343 | -€7,406 | -31.2% |
| Total equity and liabilities | 10/49 | €249,876 | €262,604 | +€12,727 | +5.1% |
| Equity | 10/15 | €142,853 | €129,716 | -€13,137 | -9.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €137,853 | €137,853 | = | 0.0% |
| Distributable reserves | 133 | €137,853 | €137,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,137 | -€13,137 | |
| Amounts payable | 17/49 | €107,023 | €132,888 | +€25,865 | +24.2% |
| Amounts payable within one year | 42/48 | €88,700 | €132,888 | +€44,188 | +49.8% |
| Trade debts | 44 | €8,906 | €37,562 | +€28,656 | +321.8% |
| Suppliers | 440/4 | €8,906 | €37,562 | +€28,656 | +321.8% |
| Taxes, remuneration and social security | 45 | €79,794 | €95,326 | +€15,532 | +19.5% |
| Taxes | 450/3 | €79,794 | €95,326 | +€15,532 | +19.5% |
| Accrued charges and deferred income | 492/3 | €18,324 | - | -€18,324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,364 | €6,411 | +€1,047 | +19.5% |
| Other operating charges | 640/8 | €7,237 | €4,002 | -€3,234 | -44.7% |
| Gross operating margin | 9900 | €117,829 | -€2,024 | -€119,853 | |
| Operating profit (loss) | 9901 | €105,229 | -€12,437 | -€117,666 | |
| Financial income | 75/76B | €0 | €14 | +€14 | +140500.0% |
| Recurring financial income | 75 | €0 | €14 | +€14 | +140500.0% |
| Financial charges | 65/66B | €1,558 | €415 | -€1,142 | -73.3% |
| Recurring financial charges | 65 | €1,558 | €250 | -€1,307 | -83.9% |
| Non-recurring financial charges | 66B | - | €165 | +€165 | |
| Profit (loss) for the period before taxes | 9903 | €103,671 | -€12,838 | -€116,509 | |
| Income taxes | 67/77 | €23,662 | €299 | -€23,363 | -98.7% |
| Profit (loss) for the period | 9904 | €80,009 | -€13,137 | -€93,147 | |
| Profit (loss) for the period to be appropriated | 9905 | €80,009 | -€13,137 | -€93,147 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.