ARCANE SOFT: 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 SOFT
Largest movements
- Receivables within one year -€73,424
down €73,424 (-64.4%), from €114,054 to €40,630
of which Trade receivables: -€76,360
- Cash +€30,592
up €30,592 (+38.1%), from €80,190 to €110,782
mainly Receivables within one year (+€73,424) and Depreciation (+€36,018)
- Tangible fixed assets -€4,154
down €4,154 (-1.9%), from €215,051 to €210,898
of which Other tangible fixed assets: -€8,637
- Profit (loss) carried forward -€39,999
down €39,999 (-24.6%), from €162,571 to €122,572
- Reserves +€24,719
up €24,719 (+18.4%), from €134,198 to €158,917
of which Distributable reserves: +€24,719
- Current portion of long-term debt -€15,864
down €15,864 (-57.8%), from €27,470 to €11,605
- Debts after one year -€11,605
down €11,605 (-23.8%), from €48,765 to €37,159
- Other operating charges +€26,203
up €26,203 (+4,435%), from €591 to €26,794
- Staff costs +€14,386
up €14,386 (+21.8%), from €65,974 to €80,360
- Taxes -€9,966
down €9,966 (-47.7%), from €20,878 to €10,913
- Gross operating margin +€5,856
up €5,856 (+3.3%), from €175,081 to €180,937
- Depreciation +€2,043
up €2,043 (+6.0%), from €33,974 to €36,018
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 | €411,042 | €365,554 | -€45,488 | -11.1% |
| Fixed assets | 21/28 | €215,051 | €210,898 | -€4,154 | -1.9% |
| Tangible fixed assets | 22/27 | €215,051 | €210,898 | -€4,154 | -1.9% |
| Land and buildings | 22 | €151,198 | €143,166 | -€8,033 | -5.3% |
| Furniture and vehicles | 24 | €19,721 | €32,236 | +€12,515 | +63.5% |
| Other tangible fixed assets | 26 | €44,132 | €35,496 | -€8,637 | -19.6% |
| Current assets | 29/58 | €195,991 | €154,656 | -€41,335 | -21.1% |
| Amounts receivable within one year | 40/41 | €114,054 | €40,630 | -€73,424 | -64.4% |
| Trade receivables | 40 | €108,842 | €32,483 | -€76,360 | -70.2% |
| Other amounts receivable | 41 | €5,212 | €8,147 | +€2,936 | +56.3% |
| Cash at bank and in hand | 54/58 | €80,190 | €110,782 | +€30,592 | +38.1% |
| Deferred charges and accrued income | 490/1 | €1,747 | €3,244 | +€1,497 | +85.7% |
| Total equity and liabilities | 10/49 | €411,042 | €365,554 | -€45,488 | -11.1% |
| Equity | 10/15 | €303,093 | €287,813 | -€15,280 | -5.0% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Reserves | 13 | €134,198 | €158,917 | +€24,719 | +18.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,306 | €7,306 | = | 0.0% |
| Distributable reserves | 133 | €125,032 | €149,751 | +€24,719 | +19.8% |
| Profit (loss) carried forward | 14 | €162,571 | €122,572 | -€39,999 | -24.6% |
| Amounts payable | 17/49 | €107,949 | €77,741 | -€30,208 | -28.0% |
| Amounts payable after more than one year | 17 | €48,765 | €37,159 | -€11,605 | -23.8% |
| Financial debts | 170/4 | €48,765 | €37,159 | -€11,605 | -23.8% |
| Amounts payable within one year | 42/48 | €59,184 | €40,581 | -€18,603 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €27,470 | €11,605 | -€15,864 | -57.8% |
| Trade debts | 44 | €3,689 | €379 | -€3,309 | -89.7% |
| Suppliers | 440/4 | €3,689 | €379 | -€3,309 | -89.7% |
| Taxes, remuneration and social security | 45 | €28,025 | €28,596 | +€571 | +2.0% |
| Taxes | 450/3 | €12,696 | €9,535 | -€3,161 | -24.9% |
| Remuneration and social security | 454/9 | €15,330 | €19,062 | +€3,732 | +24.3% |
| Remuneration, social security and pensions | 62 | €65,974 | €80,360 | +€14,386 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,974 | €36,018 | +€2,043 | +6.0% |
| Other operating charges | 640/8 | €591 | €26,794 | +€26,203 | +4,435% |
| Gross operating margin | 9900 | €175,081 | €180,937 | +€5,856 | +3.3% |
| Operating profit (loss) | 9901 | €74,541 | €37,765 | -€36,776 | -49.3% |
| Financial income | 75/76B | €246 | €329 | +€83 | +33.9% |
| Recurring financial income | 75 | €246 | €329 | +€83 | +33.9% |
| Financial charges | 65/66B | €2,226 | €2,462 | +€236 | +10.6% |
| Recurring financial charges | 65 | €2,226 | €2,462 | +€236 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €72,561 | €35,633 | -€36,929 | -50.9% |
| Income taxes | 67/77 | €20,878 | €10,913 | -€9,966 | -47.7% |
| Profit (loss) for the period | 9904 | €51,683 | €24,720 | -€26,963 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,683 | €24,720 | -€26,963 | -52.2% |
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 28 October 2026 via checked.be.