ARCALAND: 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.
ARCALAND
Largest movements
- Stocks and contracts -€482,966
down €482,966 (-21.4%), from €2.3m to €1.8m
- Cash +€283,325
up €283,325 (+1270.9%), from €22,292 to €305,617
mainly Stocks and contracts (+€482,966) and Tax, wage and social debts (+€472,190)
- Receivables within one year -€28,021
down €28,021 (-91.8%), from €30,521 to €2,500
- Tax, wage and social debts +€472,190
new in 2025: €472,190
- Trade debts -€327,783
down €327,783 (-64.5%), from €508,317 to €180,533
- Short-term financial debts -€312,781
down €312,781 (-100.0%), from €312,781 to €0
- Debts after one year -€77,526
down €77,526 (-5.0%), from €1.5m to €1.5m
of which Other amounts payable: -€77,526
- Profit (loss) carried forward +€26,820
up €26,820 (+45.0%), from -€59,653 to -€32,833
- Gross operating margin +€145,349
up €145,349, from -€449 to €144,901
- Financial charges +€59,524
up €59,524 (+102.1%), from €58,294 to €117,817
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 | €2,310,658 | €2,090,459 | -€220,199 | -9.5% |
| Formation expenses | 20 | €263 | €0 | -€263 | -100.0% |
| Current assets | 29/58 | €2,310,395 | €2,090,459 | -€219,936 | -9.5% |
| Stocks and contracts in progress | 3 | €2,257,581 | €1,774,615 | -€482,966 | -21.4% |
| Contracts in progress | 37 | €2,257,581 | €1,774,615 | -€482,966 | -21.4% |
| Amounts receivable within one year | 40/41 | €30,521 | €2,500 | -€28,021 | -91.8% |
| Other amounts receivable | 41 | €30,521 | €2,500 | -€28,021 | -91.8% |
| Cash at bank and in hand | 54/58 | €22,292 | €305,617 | +€283,325 | +1270.9% |
| Deferred charges and accrued income | 490/1 | - | €7,726 | +€7,726 | |
| Total equity and liabilities | 10/49 | €2,310,658 | €2,090,459 | -€220,199 | -9.5% |
| Equity | 10/15 | -€54,653 | -€27,833 | +€26,820 | +49.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,653 | -€32,833 | +€26,820 | +45.0% |
| Amounts payable | 17/49 | €2,365,311 | €2,118,292 | -€247,019 | -10.4% |
| Amounts payable after more than one year | 17 | €1,543,094 | €1,465,569 | -€77,526 | -5.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €1,543,094 | €1,465,569 | -€77,526 | -5.0% |
| Amounts payable within one year | 42/48 | €821,098 | €652,723 | -€168,374 | -20.5% |
| Financial debts | 43 | €312,781 | €0 | -€312,781 | -100.0% |
| Credit institutions | 430/8 | €312,781 | €0 | -€312,781 | -100.0% |
| Trade debts | 44 | €508,317 | €180,533 | -€327,783 | -64.5% |
| Suppliers | 440/4 | €508,317 | €180,533 | -€327,783 | -64.5% |
| Taxes, remuneration and social security | 45 | - | €472,190 | +€472,190 | |
| Taxes | 450/3 | - | €472,190 | +€472,190 | |
| Accrued charges and deferred income | 492/3 | €1,119 | €0 | -€1,119 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €861 | €263 | -€598 | -69.5% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€449 | €144,901 | +€145,349 | |
| Operating profit (loss) | 9901 | -€1,359 | €144,638 | +€145,997 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €58,294 | €117,817 | +€59,524 | +102.1% |
| Recurring financial charges | 65 | €58,294 | €117,817 | +€59,524 | +102.1% |
| Profit (loss) for the period before taxes | 9903 | -€59,653 | €26,820 | +€86,474 | |
| Profit (loss) for the period | 9904 | -€59,653 | €26,820 | +€86,474 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,653 | €26,820 | +€86,474 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.