ARCAH: 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.
ARCAH
Largest movements
- Tangible fixed assets -€15,969
down €15,969 (-22.1%), from €72,404 to €56,435
of which Furniture and vehicles: -€21,739
- Receivables within one year -€12,269
no longer reported in 2025 (was €12,269)
- Debts after one year -€15,426
down €15,426 (-37.5%), from €41,189 to €25,763
- Other debts -€8,437
no longer reported in 2025 (was €8,437)
- Profit (loss) carried forward -€5,358
new in 2025: -€5,358
- Trade debts +€1,370
up €1,370 (+96.3%), from €1,422 to €2,792
- Gross operating margin -€11,217
down €11,217 (-26.1%), from €42,952 to €31,735
- Write-downs +€10,250
new in 2025: €10,250
- Depreciation +€8,786
up €8,786 (+65.7%), from €13,383 to €22,169
- Taxes -€5,886
down €5,886 (-85.6%), from €6,878 to €993
- Other operating charges -€710
down €710 (-32.0%), from €2,222 to €1,512
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 | €100,690 | €73,079 | -€27,612 | -27.4% |
| Fixed assets | 21/28 | €72,404 | €56,435 | -€15,969 | -22.1% |
| Tangible fixed assets | 22/27 | €72,404 | €56,435 | -€15,969 | -22.1% |
| Furniture and vehicles | 24 | €72,404 | €50,665 | -€21,739 | -30.0% |
| Other tangible fixed assets | 26 | - | €5,770 | +€5,770 | |
| Current assets | 29/58 | €28,287 | €16,644 | -€11,642 | -41.2% |
| Amounts receivable within one year | 40/41 | €12,269 | - | -€12,269 | |
| Trade receivables | 40 | €12,269 | - | -€12,269 | |
| Cash at bank and in hand | 54/58 | €14,327 | €14,857 | +€530 | +3.7% |
| Deferred charges and accrued income | 490/1 | €1,691 | €1,788 | +€97 | +5.7% |
| Total equity and liabilities | 10/49 | €100,690 | €73,079 | -€27,612 | -27.4% |
| Equity | 10/15 | €20,989 | €15,631 | -€5,358 | -25.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €18,989 | €18,989 | = | 0.0% |
| Distributable reserves | 133 | €18,989 | €18,989 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,358 | -€5,358 | |
| Amounts payable | 17/49 | €79,702 | €57,448 | -€22,253 | -27.9% |
| Amounts payable after more than one year | 17 | €41,189 | €25,763 | -€15,426 | -37.5% |
| Financial debts | 170/4 | €41,189 | €25,763 | -€15,426 | -37.5% |
| Amounts payable within one year | 42/48 | €37,894 | €30,925 | -€6,970 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €14,804 | €15,426 | +€623 | +4.2% |
| Trade debts | 44 | €1,422 | €2,792 | +€1,370 | +96.3% |
| Suppliers | 440/4 | €1,422 | €2,792 | +€1,370 | +96.3% |
| Taxes, remuneration and social security | 45 | €13,232 | €12,706 | -€525 | -4.0% |
| Taxes | 450/3 | €13,232 | €12,706 | -€525 | -4.0% |
| Other amounts payable | 47/48 | €8,437 | - | -€8,437 | |
| Accrued charges and deferred income | 492/3 | €618 | €761 | +€143 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,383 | €22,169 | +€8,786 | +65.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,250 | +€10,250 | |
| Other operating charges | 640/8 | €2,222 | €1,512 | -€710 | -32.0% |
| Gross operating margin | 9900 | €42,952 | €31,735 | -€11,217 | -26.1% |
| Operating profit (loss) | 9901 | €27,348 | -€2,196 | -€29,543 | |
| Financial income | 75/76B | €8 | €25 | +€17 | +214.5% |
| Recurring financial income | 75 | €8 | €25 | +€17 | +214.5% |
| Financial charges | 65/66B | €1,488 | €2,195 | +€706 | +47.5% |
| Recurring financial charges | 65 | €1,488 | €2,195 | +€706 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | €25,867 | -€4,365 | -€30,233 | |
| Income taxes | 67/77 | €6,878 | €993 | -€5,886 | -85.6% |
| Profit (loss) for the period | 9904 | €18,989 | -€5,358 | -€24,347 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,989 | -€5,358 | -€24,347 |
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 10 October 2026 via checked.be.