ARCAS ARCHITECT: 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.
ARCAS ARCHITECT
Largest movements
- Current investments -€1.7m
down €1.7m (-59.9%), from €2.8m to €1.1m
- Cash +€439,339
up €439,339 (+179%), from €245,678 to €685,017
mainly Current investments (+€1.7m) and Depreciation (+€3,344)
- Receivables within one year +€133,669
up €133,669 (+63.8%), from €209,634 to €343,303
of which Trade receivables: +€125,901
- Deferred charges and accrued income +€81,538
up €81,538 (+1,167%), from €6,989 to €88,527
- Other debts -€767,369
down €767,369 (-27.3%), from €2.8m to €2.0m
- Trade debts -€208,218
down €208,218 (-54.3%), from €383,221 to €175,004
- Reserves -€46,198
down €46,198 (-79.8%), from €57,926 to €11,727
of which Distributable reserves: -€46,198
- Gross operating margin -€32,237
down €32,237 (-107%), from -€30,086 to -€62,323
- Financial charges +€6,818
up €6,818 (+2,024%), from €337 to €7,155
- Depreciation +€2,446
up €2,446 (+272%), from €898 to €3,344
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,267,827 | €2,246,043 | -€1.0m | -31.3% |
| Fixed assets | 21/28 | €10,105 | €8,579 | -€1,527 | -15.1% |
| Intangible fixed assets | 21 | €4,821 | €3,678 | -€1,143 | -23.7% |
| Tangible fixed assets | 22/27 | €5,284 | €4,901 | -€384 | -7.3% |
| Furniture and vehicles | 24 | €5,284 | €4,901 | -€384 | -7.3% |
| Current assets | 29/58 | €3,257,722 | €2,237,464 | -€1.0m | -31.3% |
| Amounts receivable within one year | 40/41 | €209,634 | €343,303 | +€133,669 | +63.8% |
| Trade receivables | 40 | €200,017 | €325,918 | +€125,901 | +62.9% |
| Other amounts receivable | 41 | €9,617 | €17,385 | +€7,768 | +80.8% |
| Current investments | 50/53 | €2,795,421 | €1,120,618 | -€1.7m | -59.9% |
| Cash at bank and in hand | 54/58 | €245,678 | €685,017 | +€439,339 | +179% |
| Deferred charges and accrued income | 490/1 | €6,989 | €88,527 | +€81,538 | +1,167% |
| Total equity and liabilities | 10/49 | €3,267,827 | €2,246,043 | -€1.0m | -31.3% |
| Equity | 10/15 | €76,526 | €30,327 | -€46,198 | -60.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,926 | €11,727 | -€46,198 | -79.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,066 | €9,867 | -€46,198 | -82.4% |
| Amounts payable | 17/49 | €3,191,302 | €2,215,715 | -€975,586 | -30.6% |
| Amounts payable within one year | 42/48 | €3,191,302 | €2,215,715 | -€975,586 | -30.6% |
| Trade debts | 44 | €383,221 | €175,004 | -€208,218 | -54.3% |
| Suppliers | 440/4 | €383,221 | €175,004 | -€208,218 | -54.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,808,081 | €2,040,712 | -€767,369 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €898 | €3,344 | +€2,446 | +272% |
| Other operating charges | 640/8 | €1,094 | €1,276 | +€183 | +16.7% |
| Gross operating margin | 9900 | -€30,086 | -€62,323 | -€32,237 | -107% |
| Operating profit (loss) | 9901 | -€32,077 | -€66,944 | -€34,866 | -109% |
| Financial income | 75/76B | €28,354 | €27,900 | -€454 | -1.6% |
| Recurring financial income | 75 | €28,354 | €27,900 | -€454 | -1.6% |
| Financial charges | 65/66B | €337 | €7,155 | +€6,818 | +2,024% |
| Recurring financial charges | 65 | €337 | €7,155 | +€6,818 | +2,024% |
| Profit (loss) for the period before taxes | 9903 | -€4,060 | -€46,198 | -€42,138 | -1,038% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,060 | -€46,198 | -€42,138 | -1,038% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,060 | -€46,198 | -€42,138 | -1,038% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.