Arcamé: 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.
Arcamé
Largest movements
- Cash +€10,524
up €10,524 (+99.9%), from €10,538 to €21,061
mainly Net result for the year (+€9,230) and Depreciation (+€3,583)
- Tangible fixed assets -€3,583
down €3,583 (-1.9%), from €184,254 to €180,671
- Reserves +€9,230
up €9,230 (+8.7%), from €106,545 to €115,775
of which Distributable reserves: +€9,230
- Tax, wage and social debts -€2,289
down €2,289 (-33.9%), from €6,756 to €4,467
- Gross operating margin -€7,135
down €7,135 (-28.0%), from €25,455 to €18,320
- Taxes -€2,124
down €2,124 (-30.0%), from €7,071 to €4,947
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 | €194,791 | €201,732 | +€6,941 | +3.6% |
| Fixed assets | 21/28 | €184,254 | €180,671 | -€3,583 | -1.9% |
| Tangible fixed assets | 22/27 | €184,254 | €180,671 | -€3,583 | -1.9% |
| Land and buildings | 22 | €184,254 | €180,671 | -€3,583 | -1.9% |
| Current assets | 29/58 | €10,538 | €21,061 | +€10,524 | +99.9% |
| Cash at bank and in hand | 54/58 | €10,538 | €21,061 | +€10,524 | +99.9% |
| Total equity and liabilities | 10/49 | €194,791 | €201,732 | +€6,941 | +3.6% |
| Equity | 10/15 | €156,707 | €165,937 | +€9,230 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,545 | €115,775 | +€9,230 | +8.7% |
| Non-distributable reserves | 130/1 | €3,255 | €3,255 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,255 | €3,255 | = | 0.0% |
| Distributable reserves | 133 | €103,290 | €112,520 | +€9,230 | +8.9% |
| Profit (loss) carried forward | 14 | €31,562 | €31,562 | = | 0.0% |
| Amounts payable | 17/49 | €38,084 | €35,796 | -€2,289 | -6.0% |
| Amounts payable after more than one year | 17 | €7,500 | €7,500 | = | 0.0% |
| Other amounts payable | 178/9 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,584 | €28,296 | -€2,289 | -7.5% |
| Taxes, remuneration and social security | 45 | €6,756 | €4,467 | -€2,289 | -33.9% |
| Taxes | 450/3 | €6,756 | €4,467 | -€2,289 | -33.9% |
| Other amounts payable | 47/48 | €23,828 | €23,828 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,583 | €3,583 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €25,455 | €18,320 | -€7,135 | -28.0% |
| Operating profit (loss) | 9901 | €21,485 | €14,338 | -€7,148 | -33.3% |
| Financial charges | 65/66B | €162 | €161 | -€1 | -0.7% |
| Recurring financial charges | 65 | €162 | €161 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €21,324 | €14,177 | -€7,146 | -33.5% |
| Income taxes | 67/77 | €7,071 | €4,947 | -€2,124 | -30.0% |
| Profit (loss) for the period | 9904 | €14,253 | €9,230 | -€5,023 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,253 | €9,230 | -€5,023 | -35.2% |
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 5 October 2026 via checked.be.