Arcasense: 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.
Arcasense
Largest movements
- Cash +€39,016
up €39,016 (+428.0%), from €9,116 to €48,131
mainly Net result for the year (+€37,930) and Tax, wage and social debts (+€13,589)
- Receivables within one year +€10,377
up €10,377 (+36.7%), from €28,271 to €38,648
of which Other amounts receivable: +€16,321
- Tangible fixed assets -€3,511
down €3,511 (-22.0%), from €15,963 to €12,452
of which Furniture and vehicles: -€4,992
- Reserves +€37,930
up €37,930 (+146.3%), from €25,934 to €63,864
- Tax, wage and social debts +€13,589
up €13,589 (+123.8%), from €10,974 to €24,564
- Debts after one year -€5,440
no longer reported in 2024 (was €5,440)
- Trade debts +€1,904
up €1,904 (+140.7%), from €1,353 to €3,257
- Current portion of long-term debt -€1,456
down €1,456 (-21.1%), from €6,896 to €5,440
- Gross operating margin +€20,512
up €20,512 (+59.2%), from €34,642 to €55,154
- Depreciation +€4,673
up €4,673 (+299.0%), from €1,563 to €6,236
- Taxes +€3,977
up €3,977 (+58.2%), from €6,836 to €10,813
- Financial income +€648
up €648 (+620.2%), from €105 to €753
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 | €53,454 | €99,982 | +€46,527 | +87.0% |
| Fixed assets | 21/28 | €15,963 | €12,452 | -€3,511 | -22.0% |
| Tangible fixed assets | 22/27 | €15,963 | €12,452 | -€3,511 | -22.0% |
| Plant, machinery and equipment | 23 | €2,459 | €3,940 | +€1,481 | +60.2% |
| Furniture and vehicles | 24 | €13,504 | €8,512 | -€4,992 | -37.0% |
| Current assets | 29/58 | €37,492 | €87,530 | +€50,038 | +133.5% |
| Amounts receivable within one year | 40/41 | €28,271 | €38,648 | +€10,377 | +36.7% |
| Trade receivables | 40 | €24,421 | €18,477 | -€5,944 | -24.3% |
| Other amounts receivable | 41 | €3,850 | €20,171 | +€16,321 | +423.9% |
| Cash at bank and in hand | 54/58 | €9,116 | €48,131 | +€39,016 | +428.0% |
| Deferred charges and accrued income | 490/1 | €105 | €751 | +€646 | +618.1% |
| Total equity and liabilities | 10/49 | €53,454 | €99,982 | +€46,527 | +87.0% |
| Equity | 10/15 | €28,791 | €66,721 | +€37,930 | +131.7% |
| Contributions | 10/11 | €2,857 | €2,857 | = | 0.0% |
| Reserves | 13 | €25,934 | €63,864 | +€37,930 | +146.3% |
| Distributable reserves | 133 | €25,934 | €63,864 | +€37,930 | +146.3% |
| Amounts payable | 17/49 | €24,663 | €33,260 | +€8,597 | +34.9% |
| Amounts payable after more than one year | 17 | €5,440 | - | -€5,440 | |
| Financial debts | 170/4 | €5,440 | - | -€5,440 | |
| Amounts payable within one year | 42/48 | €19,223 | €33,260 | +€14,037 | +73.0% |
| Current portion of amounts payable after more than one year | 42 | €6,896 | €5,440 | -€1,456 | -21.1% |
| Trade debts | 44 | €1,353 | €3,257 | +€1,904 | +140.7% |
| Suppliers | 440/4 | €1,353 | €3,257 | +€1,904 | +140.7% |
| Taxes, remuneration and social security | 45 | €10,974 | €24,564 | +€13,589 | +123.8% |
| Taxes | 450/3 | €10,974 | €24,564 | +€13,589 | +123.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,563 | €6,236 | +€4,673 | +299.0% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €34,642 | €55,154 | +€20,512 | +59.2% |
| Operating profit (loss) | 9901 | €33,079 | €48,799 | +€15,721 | +47.5% |
| Financial income | 75/76B | €105 | €753 | +€648 | +620.2% |
| Recurring financial income | 75 | €105 | €753 | +€648 | +620.2% |
| Financial charges | 65/66B | €413 | €809 | +€396 | +95.8% |
| Recurring financial charges | 65 | €413 | €809 | +€396 | +95.8% |
| Profit (loss) for the period before taxes | 9903 | €32,770 | €48,743 | +€15,973 | +48.7% |
| Income taxes | 67/77 | €6,836 | €10,813 | +€3,977 | +58.2% |
| Profit (loss) for the period | 9904 | €25,934 | €37,930 | +€11,996 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,934 | €37,930 | +€11,996 | +46.3% |
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 5 October 2026 via checked.be.