ARCANE Group: 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.
ARCANE Group
Largest movements
- Receivables within one year -€40,336
down €40,336 (-46.0%), from €87,676 to €47,340
of which Trade receivables: -€30,880
- Cash +€39,499
up €39,499 (+24.0%), from €164,450 to €203,949
mainly Receivables within one year (+€40,336) and Net result for the year (+€12,314)
- Deferred charges and accrued income -€2,946
down €2,946 (-75.3%), from €3,911 to €965
- Reserves +€12,314
up €12,314 (+27.7%), from €44,468 to €56,782
- Other debts -€12,000
no longer reported in 2025 (was €12,000)
- Gross operating margin -€66,389
down €66,389 (-76.4%), from €86,942 to €20,553
- Write-downs -€31,736
no longer reported in 2025 (was €31,736)
- Staff costs -€4,340
no longer reported in 2025 (was €4,340)
- Taxes -€3,102
down €3,102 (-29.8%), from €10,406 to €7,303
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 | €289,486 | €286,740 | -€2,746 | -0.9% |
| Fixed assets | 21/28 | €3,563 | €5,209 | +€1,646 | +46.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €3,563 | €5,209 | +€1,646 | +46.2% |
| Plant, machinery and equipment | 23 | €1,319 | €2,688 | +€1,369 | +103.8% |
| Furniture and vehicles | 24 | €2,244 | €2,521 | +€277 | +12.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €285,923 | €281,531 | -€4,392 | -1.5% |
| Stocks and contracts in progress | 3 | €29,886 | €29,277 | -€609 | -2.0% |
| Stocks | 30/36 | €29,886 | €29,277 | -€609 | -2.0% |
| Amounts receivable within one year | 40/41 | €87,676 | €47,340 | -€40,336 | -46.0% |
| Trade receivables | 40 | €39,788 | €8,908 | -€30,880 | -77.6% |
| Other amounts receivable | 41 | €47,888 | €38,432 | -€9,456 | -19.7% |
| Cash at bank and in hand | 54/58 | €164,450 | €203,949 | +€39,499 | +24.0% |
| Deferred charges and accrued income | 490/1 | €3,911 | €965 | -€2,946 | -75.3% |
| Total equity and liabilities | 10/49 | €289,486 | €286,740 | -€2,746 | -0.9% |
| Equity | 10/15 | €261,172 | €273,486 | +€12,314 | +4.7% |
| Contributions | 10/11 | €10,916 | €10,916 | = | 0.0% |
| Reserves | 13 | €44,468 | €56,782 | +€12,314 | +27.7% |
| Distributable reserves | 133 | €44,468 | €56,782 | +€12,314 | +27.7% |
| Profit (loss) carried forward | 14 | €205,788 | €205,788 | = | 0.0% |
| Amounts payable | 17/49 | €28,314 | €13,254 | -€15,060 | -53.2% |
| Amounts payable within one year | 42/48 | €28,314 | €13,254 | -€15,060 | -53.2% |
| Trade debts | 44 | €2,618 | €1,005 | -€1,613 | -61.6% |
| Suppliers | 440/4 | €2,618 | €1,005 | -€1,613 | -61.6% |
| Taxes, remuneration and social security | 45 | €13,696 | €12,249 | -€1,447 | -10.6% |
| Taxes | 450/3 | €13,696 | €12,249 | -€1,447 | -10.6% |
| Other amounts payable | 47/48 | €12,000 | - | -€12,000 | |
| Remuneration, social security and pensions | 62 | €4,340 | - | -€4,340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,539 | €2,009 | -€530 | -20.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €31,736 | - | -€31,736 | |
| Other operating charges | 640/8 | €827 | - | -€827 | |
| Gross operating margin | 9900 | €86,942 | €20,553 | -€66,389 | -76.4% |
| Operating profit (loss) | 9901 | €47,501 | €18,544 | -€28,956 | -61.0% |
| Financial income | 75/76B | €2,103 | €1,338 | -€765 | -36.4% |
| Recurring financial income | 75 | €2,103 | €1,338 | -€765 | -36.4% |
| Financial charges | 65/66B | €298 | €265 | -€33 | -11.0% |
| Recurring financial charges | 65 | €298 | €265 | -€33 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €49,306 | €19,618 | -€29,689 | -60.2% |
| Income taxes | 67/77 | €10,406 | €7,303 | -€3,102 | -29.8% |
| Profit (loss) for the period | 9904 | €38,901 | €12,314 | -€26,587 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,901 | €12,314 | -€26,587 | -68.3% |
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.