ARCANSYS: 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.
ARCANSYS
Largest movements
- Tangible fixed assets -€6,179
down €6,179 (-50.9%), from €12,140 to €5,961
- Receivables within one year +€4,504
up €4,504 (+35.1%), from €12,823 to €17,327
of which Other amounts receivable: +€2,807
- Cash -€2,415
down €2,415 (-4.0%), from €61,047 to €58,632
mainly Investment in fixed assets (net) (-€5,376) and Receivables within one year (-€4,504)
- Tax, wage and social debts -€4,253
down €4,253 (-29.8%), from €14,253 to €10,000
of which Taxes: -€14,253
- Profit (loss) carried forward +€2,787
up €2,787 (+728.1%), from €383 to €3,170
- Other debts -€2,493
down €2,493 (-24.9%), from €10,005 to €7,512
- Gross operating margin -€25,142
down €25,142 (-58.8%), from €42,766 to €17,624
- Taxes -€7,018
down €7,018 (-75.7%), from €9,268 to €2,250
- Depreciation -€579
down €579 (-4.8%), from €12,135 to €11,555
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 | €86,241 | €81,920 | -€4,321 | -5.0% |
| Fixed assets | 21/28 | €12,140 | €5,961 | -€6,179 | -50.9% |
| Tangible fixed assets | 22/27 | €12,140 | €5,961 | -€6,179 | -50.9% |
| Furniture and vehicles | 24 | €12,140 | €5,961 | -€6,179 | -50.9% |
| Current assets | 29/58 | €74,101 | €75,959 | +€1,858 | +2.5% |
| Amounts receivable within one year | 40/41 | €12,823 | €17,327 | +€4,504 | +35.1% |
| Trade receivables | 40 | €12,823 | €14,520 | +€1,697 | +13.2% |
| Other amounts receivable | 41 | - | €2,807 | +€2,807 | |
| Cash at bank and in hand | 54/58 | €61,047 | €58,632 | -€2,415 | -4.0% |
| Deferred charges and accrued income | 490/1 | €231 | - | -€231 | |
| Total equity and liabilities | 10/49 | €86,241 | €81,920 | -€4,321 | -5.0% |
| Equity | 10/15 | €51,983 | €54,770 | +€2,787 | +5.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €48,600 | €48,600 | = | 0.0% |
| Distributable reserves | 133 | €48,600 | €48,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €383 | €3,170 | +€2,787 | +728.1% |
| Amounts payable | 17/49 | €34,258 | €27,150 | -€7,108 | -20.7% |
| Amounts payable within one year | 42/48 | €34,258 | €27,150 | -€7,108 | -20.7% |
| Trade debts | 44 | €10,000 | €9,638 | -€362 | -3.6% |
| Suppliers | 440/4 | €10,000 | €9,638 | -€362 | -3.6% |
| Taxes, remuneration and social security | 45 | €14,253 | €10,000 | -€4,253 | -29.8% |
| Taxes | 450/3 | €14,253 | - | -€14,253 | |
| Remuneration and social security | 454/9 | - | €10,000 | +€10,000 | |
| Other amounts payable | 47/48 | €10,005 | €7,512 | -€2,493 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,135 | €11,555 | -€579 | -4.8% |
| Other operating charges | 640/8 | €604 | €991 | +€388 | +64.2% |
| Gross operating margin | 9900 | €42,766 | €17,624 | -€25,142 | -58.8% |
| Operating profit (loss) | 9901 | €30,028 | €5,078 | -€24,950 | -83.1% |
| Financial charges | 65/66B | €77 | €40 | -€37 | -47.8% |
| Recurring financial charges | 65 | €77 | €40 | -€37 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €29,951 | €5,037 | -€24,913 | -83.2% |
| Income taxes | 67/77 | €9,268 | €2,250 | -€7,018 | -75.7% |
| Profit (loss) for the period | 9904 | €20,683 | €2,787 | -€17,896 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,683 | €2,787 | -€17,896 | -86.5% |
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 10 October 2026 via checked.be.