Arcanes3: 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.
Arcanes3
Largest movements
- Receivables within one year +€6,713
up €6,713 (+104.9%), from €6,401 to €13,113
of which Trade receivables: +€6,713
- Tangible fixed assets -€2,918
down €2,918 (-36.2%), from €8,056 to €5,138
of which Furniture and vehicles: -€1,638
- Deferred charges and accrued income -€531
down €531 (-5.8%), from €9,197 to €8,666
- Trade debts +€7,455
up €7,455 (+131.2%), from €5,684 to €13,140
- Other debts -€2,521
down €2,521 (-13.1%), from €19,287 to €16,766
- Profit (loss) carried forward -€2,357
down €2,357 (-35.2%), from -€6,691 to -€9,048
- Short-term financial debts +€1,292
up €1,292 (+96.1%), from €1,344 to €2,636
of which Other loans: +€2,636
- Tax, wage and social debts -€596
down €596 (-55.8%), from €1,068 to €472
of which Taxes: -€596
- Gross operating margin +€6,042
up €6,042, from -€4,865 to €1,177
- Financial charges +€415
up €415 (+361.8%), from €115 to €529
- Other operating charges -€229
down €229 (-72.5%), from €316 to €87
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 | €23,867 | €26,965 | +€3,098 | +13.0% |
| Fixed assets | 21/28 | €8,103 | €5,185 | -€2,918 | -36.0% |
| Tangible fixed assets | 22/27 | €8,056 | €5,138 | -€2,918 | -36.2% |
| Plant, machinery and equipment | 23 | €3,788 | €2,508 | -€1,280 | -33.8% |
| Furniture and vehicles | 24 | €4,268 | €2,630 | -€1,638 | -38.4% |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €15,765 | €21,780 | +€6,016 | +38.2% |
| Amounts receivable within one year | 40/41 | €6,401 | €13,113 | +€6,713 | +104.9% |
| Trade receivables | 40 | €6,401 | €13,113 | +€6,713 | +104.9% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €167 | €1 | -€166 | -99.3% |
| Deferred charges and accrued income | 490/1 | €9,197 | €8,666 | -€531 | -5.8% |
| Total equity and liabilities | 10/49 | €23,867 | €26,965 | +€3,098 | +13.0% |
| Equity | 10/15 | -€3,691 | -€6,048 | -€2,357 | -63.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,691 | -€9,048 | -€2,357 | -35.2% |
| Amounts payable | 17/49 | €27,558 | €33,013 | +€5,455 | +19.8% |
| Amounts payable within one year | 42/48 | €27,383 | €33,013 | +€5,630 | +20.6% |
| Financial debts | 43 | €1,344 | €2,636 | +€1,292 | +96.1% |
| Credit institutions | 430/8 | €1,344 | €0 | -€1,344 | -100.0% |
| Other loans | 439 | - | €2,636 | +€2,636 | |
| Trade debts | 44 | €5,684 | €13,140 | +€7,455 | +131.2% |
| Suppliers | 440/4 | €5,684 | €13,140 | +€7,455 | +131.2% |
| Taxes, remuneration and social security | 45 | €1,068 | €472 | -€596 | -55.8% |
| Taxes | 450/3 | €1,068 | €472 | -€596 | -55.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €19,287 | €16,766 | -€2,521 | -13.1% |
| Accrued charges and deferred income | 492/3 | €175 | €0 | -€175 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,896 | €2,918 | +€22 | +0.8% |
| Other operating charges | 640/8 | €316 | €87 | -€229 | -72.5% |
| Gross operating margin | 9900 | -€4,865 | €1,177 | +€6,042 | |
| Operating profit (loss) | 9901 | -€8,077 | -€1,828 | +€6,249 | +77.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €115 | €529 | +€415 | +361.8% |
| Recurring financial charges | 65 | €115 | €529 | +€415 | +361.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,189 | -€2,357 | +€5,832 | +71.2% |
| Profit (loss) for the period | 9904 | -€8,189 | -€2,357 | +€5,832 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,189 | -€2,357 | +€5,832 | +71.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.