ARCANGE: 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.
ARCANGE
Largest movements
- Receivables within one year -€28,141
down €28,141 (-91.6%), from €30,722 to €2,581
of which Trade receivables: -€28,348
- Cash +€20,209
up €20,209 (+133.3%), from €15,160 to €35,370
mainly Receivables within one year (+€28,141) and Other debts (+€1,222)
- Tax, wage and social debts -€8,306
down €8,306 (-100.0%), from €8,306 to €0
- Other debts +€1,222
up €1,222 (+2.6%), from €47,217 to €48,439
- Profit (loss) carried forward -€847
down €847 (-3.0%), from -€28,295 to -€29,143
- Gross operating margin -€19,070
down €19,070 (-91.9%), from €20,754 to €1,684
- Taxes -€3,131
down €3,131 (-100.0%), from €3,131 to €0
- Financial charges +€2,082
up €2,082 (+1133.1%), from €184 to €2,266
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 | €45,882 | €37,951 | -€7,932 | -17.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €45,882 | €37,951 | -€7,932 | -17.3% |
| Amounts receivable within one year | 40/41 | €30,722 | €2,581 | -€28,141 | -91.6% |
| Trade receivables | 40 | €30,697 | €2,350 | -€28,348 | -92.3% |
| Other amounts receivable | 41 | €25 | €231 | +€207 | +840.7% |
| Cash at bank and in hand | 54/58 | €15,160 | €35,370 | +€20,209 | +133.3% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €45,882 | €37,951 | -€7,932 | -17.3% |
| Equity | 10/15 | -€9,641 | -€10,488 | -€847 | -8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54 | €54 | = | 0.0% |
| Non-distributable reserves | 130/1 | €54 | €54 | = | 0.0% |
| Other | 1319 | €54 | €54 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,295 | -€29,143 | -€847 | -3.0% |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,523 | €48,439 | -€7,084 | -12.8% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €55,523 | €48,439 | -€7,084 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €8,306 | €0 | -€8,306 | -100.0% |
| Taxes | 450/3 | €8,306 | €0 | -€8,306 | -100.0% |
| Other amounts payable | 47/48 | €47,217 | €48,439 | +€1,222 | +2.6% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €0 | = | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | €20,754 | €1,684 | -€19,070 | -91.9% |
| Operating profit (loss) | 9901 | €20,370 | €1,297 | -€19,073 | -93.6% |
| Financial income | 75/76B | €24 | €122 | +€98 | +410.7% |
| Recurring financial income | 75 | €24 | €122 | +€98 | +410.7% |
| Financial charges | 65/66B | €184 | €2,266 | +€2,082 | +1133.1% |
| Recurring financial charges | 65 | €184 | €2,266 | +€2,082 | +1133.1% |
| Profit (loss) for the period before taxes | 9903 | €20,210 | -€847 | -€21,058 | |
| Income taxes | 67/77 | €3,131 | €0 | -€3,131 | -100.0% |
| Profit (loss) for the period | 9904 | €17,079 | -€847 | -€17,927 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,079 | -€847 | -€17,927 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.