ARCANE: 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.
ARCANE
Largest movements
- Cash +€36,512
up €36,512 (+94.8%), from €38,517 to €75,029
mainly Receivables within one year (+€25,970) and Net result for the year (+€18,497)
- Receivables within one year -€25,970
down €25,970 (-46.6%), from €55,733 to €29,763
of which Trade receivables: -€44,470
- Reserves +€10,181
up €10,181 (+14.0%), from €72,529 to €82,710
of which Distributable reserves: +€12,041
- Trade debts -€2,221
down €2,221 (-41.8%), from €5,313 to €3,091
- Gross operating margin +€25,537
up €25,537 (+506.5%), from €5,042 to €30,579
- Taxes +€8,589
up €8,589 (+562.7%), from €1,526 to €10,115
- Depreciation +€362
up €362 (+28.7%), from €1,262 to €1,624
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 | €98,688 | €107,606 | +€8,918 | +9.0% |
| Fixed assets | 21/28 | €4,439 | €2,814 | -€1,624 | -36.6% |
| Intangible fixed assets | 21 | €2,882 | €2,252 | -€630 | -21.9% |
| Tangible fixed assets | 22/27 | €1,556 | €562 | -€994 | -63.9% |
| Furniture and vehicles | 24 | €1,278 | €423 | -€855 | -66.9% |
| Other tangible fixed assets | 26 | €279 | €139 | -€139 | -50.0% |
| Current assets | 29/58 | €94,249 | €104,791 | +€10,542 | +11.2% |
| Amounts receivable within one year | 40/41 | €55,733 | €29,763 | -€25,970 | -46.6% |
| Trade receivables | 40 | €54,755 | €10,285 | -€44,470 | -81.2% |
| Other amounts receivable | 41 | €978 | €19,478 | +€18,500 | +1891.9% |
| Cash at bank and in hand | 54/58 | €38,517 | €75,029 | +€36,512 | +94.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €98,688 | €107,606 | +€8,918 | +9.0% |
| Equity | 10/15 | €79,029 | €89,210 | +€10,181 | +12.9% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €72,529 | €82,710 | +€10,181 | +14.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €70,669 | €82,710 | +€12,041 | +17.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,659 | €18,396 | -€1,263 | -6.4% |
| Amounts payable within one year | 42/48 | €19,659 | €18,396 | -€1,263 | -6.4% |
| Trade debts | 44 | €5,313 | €3,091 | -€2,221 | -41.8% |
| Suppliers | 440/4 | €5,313 | €3,091 | -€2,221 | -41.8% |
| Taxes, remuneration and social security | 45 | €6,202 | €6,988 | +€787 | +12.7% |
| Taxes | 450/3 | €6,202 | €6,988 | +€787 | +12.7% |
| Other amounts payable | 47/48 | €8,144 | €8,316 | +€172 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,262 | €1,624 | +€362 | +28.7% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | €5,042 | €30,579 | +€25,537 | +506.5% |
| Operating profit (loss) | 9901 | €3,671 | €28,836 | +€25,165 | +685.5% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €323 | €225 | -€99 | -30.5% |
| Recurring financial charges | 65 | €323 | €225 | -€99 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €3,353 | €28,612 | +€25,258 | +753.2% |
| Income taxes | 67/77 | €1,526 | €10,115 | +€8,589 | +562.7% |
| Profit (loss) for the period | 9904 | €1,827 | €18,497 | +€16,670 | +912.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,827 | €18,497 | +€16,670 | +912.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.