ARCANA SHOP: 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.
ARCANA SHOP
Largest movements
- Receivables within one year +€78,358
up €78,358 (+2,156%), from €3,635 to €81,992
of which Other amounts receivable: +€78,958
- Deferred charges and accrued income -€74,891
down €74,891 (-92.9%), from €80,597 to €5,706
- Tangible fixed assets -€1,702
down €1,702 (-26.1%), from €6,512 to €4,810
of which Furniture and vehicles: -€1,494
- Profit (loss) carried forward +€31,096
up €31,096 (+93.3%), from €33,336 to €64,432
- Trade debts -€18,546
down €18,546 (-65.7%), from €28,222 to €9,676
- Other debts -€18,000
down €18,000 (-100%), from €18,000 to €0
- Tax, wage and social debts +€7,376
up €7,376 (+51.0%), from €14,454 to €21,830
- Gross operating margin -€14,684
down €14,684 (-24.1%), from €60,896 to €46,212
- Financial income -€2,618
down €2,618 (-100.0%), from €2,618 to €0
- Taxes +€1,676
up €1,676 (+18.9%), from €8,869 to €10,545
- Other operating charges +€695
up €695 (+68.7%), from €1,012 to €1,707
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.
Derived cash bridge
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 | €94,013 | €95,939 | +€1,926 | +2.0% |
| Fixed assets | 21/28 | €6,512 | €4,810 | -€1,702 | -26.1% |
| Tangible fixed assets | 22/27 | €6,512 | €4,810 | -€1,702 | -26.1% |
| Furniture and vehicles | 24 | €4,441 | €2,946 | -€1,494 | -33.7% |
| Assets under construction and advance payments | 27 | €2,071 | €1,864 | -€208 | -10.0% |
| Current assets | 29/58 | €87,500 | €91,129 | +€3,628 | +4.1% |
| Amounts receivable within one year | 40/41 | €3,635 | €81,992 | +€78,358 | +2,156% |
| Trade receivables | 40 | €600 | €0 | -€600 | -100% |
| Other amounts receivable | 41 | €3,035 | €81,992 | +€78,958 | +2,602% |
| Cash at bank and in hand | 54/58 | €3,269 | €3,430 | +€161 | +4.9% |
| Deferred charges and accrued income | 490/1 | €80,597 | €5,706 | -€74,891 | -92.9% |
| Total equity and liabilities | 10/49 | €94,013 | €95,939 | +€1,926 | +2.0% |
| Equity | 10/15 | €33,336 | €64,432 | +€31,096 | +93.3% |
| Profit (loss) carried forward | 14 | €33,336 | €64,432 | +€31,096 | +93.3% |
| Amounts payable | 17/49 | €60,676 | €31,506 | -€29,170 | -48.1% |
| Amounts payable within one year | 42/48 | €60,676 | €31,506 | -€29,170 | -48.1% |
| Trade debts | 44 | €28,222 | €9,676 | -€18,546 | -65.7% |
| Suppliers | 440/4 | €28,222 | €9,676 | -€18,546 | -65.7% |
| Taxes, remuneration and social security | 45 | €14,454 | €21,830 | +€7,376 | +51.0% |
| Taxes | 450/3 | €14,454 | €21,830 | +€7,376 | +51.0% |
| Other amounts payable | 47/48 | €18,000 | €0 | -€18,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,217 | €1,702 | +€485 | +39.9% |
| Other operating charges | 640/8 | €1,012 | €1,707 | +€695 | +68.7% |
| Gross operating margin | 9900 | €60,896 | €46,212 | -€14,684 | -24.1% |
| Operating profit (loss) | 9901 | €58,667 | €42,803 | -€15,864 | -27.0% |
| Financial income | 75/76B | €2,618 | €0 | -€2,618 | -100.0% |
| Recurring financial income | 75 | €2,618 | €0 | -€2,618 | -100.0% |
| Financial charges | 65/66B | €1,080 | €1,162 | +€82 | +7.6% |
| Recurring financial charges | 65 | €1,080 | €1,162 | +€82 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €60,206 | €41,641 | -€18,564 | -30.8% |
| Income taxes | 67/77 | €8,869 | €10,545 | +€1,676 | +18.9% |
| Profit (loss) for the period | 9904 | €51,336 | €31,096 | -€20,240 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,336 | €31,096 | -€20,240 | -39.4% |
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 29 October 2026 via checked.be.