ARCADYS: 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.
ARCADYS
Largest movements
- Receivables within one year +€11,840
up €11,840 (+30.4%), from €38,980 to €50,820
of which Other amounts receivable: +€50,820
- Tangible fixed assets -€6,239
down €6,239 (-2.9%), from €215,596 to €209,357
of which Land and buildings: -€5,671
- Other debts +€39,113
up €39,113 (+21.2%), from €184,331 to €223,444
- Debts after one year -€19,029
down €19,029 (-39.0%), from €48,791 to €29,763
- Accrued charges and deferred income -€17,386
down €17,386 (-100.0%), from €17,386 to €0
- Profit (loss) carried forward +€10,766
up €10,766 (+44.2%), from €24,335 to €35,102
- Trade debts -€6,023
down €6,023 (-98.1%), from €6,139 to €116
- Gross operating margin -€46,001
down €46,001 (-90.1%), from €51,072 to €5,071
- Financial income +€17,386
new in 2024: €17,386
of which Financial income: +€17,386
- Taxes -€8,140
down €8,140 (-93.4%), from €8,718 to €579
- Financial charges -€7,624
down €7,624 (-76.1%), from €10,015 to €2,391
- Other operating charges +€718
up €718 (+40.7%), from €1,764 to €2,483
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 | €392,632 | €398,768 | +€6,136 | +1.6% |
| Fixed assets | 21/28 | €215,596 | €209,357 | -€6,239 | -2.9% |
| Tangible fixed assets | 22/27 | €215,596 | €209,357 | -€6,239 | -2.9% |
| Land and buildings | 22 | €213,302 | €207,631 | -€5,671 | -2.7% |
| Plant, machinery and equipment | 23 | €892 | €850 | -€42 | -4.7% |
| Furniture and vehicles | 24 | €1,402 | €876 | -€526 | -37.5% |
| Current assets | 29/58 | €177,036 | €189,411 | +€12,375 | +7.0% |
| Stocks and contracts in progress | 3 | €137,767 | €137,767 | = | 0.0% |
| Stocks | 30/36 | €137,767 | €137,767 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,980 | €50,820 | +€11,840 | +30.4% |
| Trade receivables | 40 | €38,980 | - | -€38,980 | |
| Other amounts receivable | 41 | €0 | €50,820 | +€50,820 | |
| Current investments | 50/53 | €10 | €9 | -€1 | -5.8% |
| Cash at bank and in hand | 54/58 | €279 | €815 | +€535 | +191.5% |
| Total equity and liabilities | 10/49 | €392,632 | €398,768 | +€6,136 | +1.6% |
| Equity | 10/15 | €105,331 | €116,097 | +€10,766 | +10.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €60,995 | €60,995 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €58,995 | €58,995 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,335 | €35,102 | +€10,766 | +44.2% |
| Amounts payable | 17/49 | €287,301 | €282,671 | -€4,630 | -1.6% |
| Amounts payable after more than one year | 17 | €48,791 | €29,763 | -€19,029 | -39.0% |
| Financial debts | 170/4 | €48,791 | €29,763 | -€19,029 | -39.0% |
| Amounts payable within one year | 42/48 | €221,123 | €252,908 | +€31,785 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €18,406 | €19,029 | +€623 | +3.4% |
| Trade debts | 44 | €6,139 | €116 | -€6,023 | -98.1% |
| Suppliers | 440/4 | €6,139 | €116 | -€6,023 | -98.1% |
| Advances received on contracts in progress | 46 | - | €800 | +€800 | |
| Taxes, remuneration and social security | 45 | €12,247 | €9,519 | -€2,728 | -22.3% |
| Taxes | 450/3 | €12,247 | €9,519 | -€2,728 | -22.3% |
| Other amounts payable | 47/48 | €184,331 | €223,444 | +€39,113 | +21.2% |
| Accrued charges and deferred income | 492/3 | €17,386 | €0 | -€17,386 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,239 | €6,239 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,764 | €2,483 | +€718 | +40.7% |
| Gross operating margin | 9900 | €51,072 | €5,071 | -€46,001 | -90.1% |
| Operating profit (loss) | 9901 | €43,069 | -€3,650 | -€46,719 | |
| Financial income | 75/76B | - | €17,386 | +€17,386 | |
| Recurring financial income | 75 | - | €17,386 | +€17,386 | |
| Non-recurring financial income | 76B | - | €17,386 | +€17,386 | |
| Financial charges | 65/66B | €10,015 | €2,391 | -€7,624 | -76.1% |
| Recurring financial charges | 65 | €10,015 | €2,391 | -€7,624 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | €33,053 | €11,345 | -€21,708 | -65.7% |
| Income taxes | 67/77 | €8,718 | €579 | -€8,140 | -93.4% |
| Profit (loss) for the period | 9904 | €24,335 | €10,766 | -€13,569 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,335 | €10,766 | -€13,569 | -55.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.