ARCATEC: 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.
ARCATEC
Largest movements
- Cash +€40,433
up €40,433 (+36.5%), from €110,692 to €151,125
mainly Net result for the year (+€64,723) and Tax, wage and social debts (+€3,523)
- Receivables within one year +€27,411
up €27,411 (+208.3%), from €13,158 to €40,569
of which Trade receivables: +€27,411
- Reserves +€64,723
up €64,723 (+19.1%), from €339,410 to €404,133
of which Distributable reserves: +€66,583
- Gross operating margin -€3,436
down €3,436 (-3.7%), from €93,813 to €90,377
- Taxes -€1,374
down €1,374 (-5.3%), from €25,941 to €24,567
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 | €362,183 | €429,121 | +€66,939 | +18.5% |
| Fixed assets | 21/28 | €3,316 | €2,773 | -€543 | -16.4% |
| Tangible fixed assets | 22/27 | €3,316 | €2,773 | -€543 | -16.4% |
| Furniture and vehicles | 24 | €3,316 | €2,773 | -€543 | -16.4% |
| Current assets | 29/58 | €358,866 | €426,348 | +€67,482 | +18.8% |
| Amounts receivable within one year | 40/41 | €13,158 | €40,569 | +€27,411 | +208.3% |
| Trade receivables | 40 | €13,068 | €40,479 | +€27,411 | +209.8% |
| Other amounts receivable | 41 | €90 | €90 | = | 0.0% |
| Current investments | 50/53 | €233,558 | €230,592 | -€2,966 | -1.3% |
| Cash at bank and in hand | 54/58 | €110,692 | €151,125 | +€40,433 | +36.5% |
| Deferred charges and accrued income | 490/1 | €1,459 | €4,062 | +€2,604 | +178.5% |
| Total equity and liabilities | 10/49 | €362,183 | €429,121 | +€66,939 | +18.5% |
| Equity | 10/15 | €345,610 | €410,333 | +€64,723 | +18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €339,410 | €404,133 | +€64,723 | +19.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €337,550 | €404,133 | +€66,583 | +19.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €16,573 | €18,788 | +€2,215 | +13.4% |
| Amounts payable within one year | 42/48 | €16,573 | €18,788 | +€2,215 | +13.4% |
| Trade debts | 44 | €1,053 | €0 | -€1,053 | -100.0% |
| Suppliers | 440/4 | €1,053 | €0 | -€1,053 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,533 | €14,055 | +€3,523 | +33.4% |
| Taxes | 450/3 | €10,533 | €10,055 | -€477 | -4.5% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €4,987 | €4,733 | -€254 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,171 | €1,724 | +€553 | +47.2% |
| Other operating charges | 640/8 | €62 | €734 | +€672 | +1083.9% |
| Gross operating margin | 9900 | €93,813 | €90,377 | -€3,436 | -3.7% |
| Operating profit (loss) | 9901 | €92,580 | €87,919 | -€4,661 | -5.0% |
| Financial income | 75/76B | €1,348 | €1,593 | +€246 | +18.2% |
| Recurring financial income | 75 | €1,348 | €1,593 | +€246 | +18.2% |
| Financial charges | 65/66B | -€174 | €223 | +€396 | |
| Recurring financial charges | 65 | -€174 | €223 | +€396 | |
| Profit (loss) for the period before taxes | 9903 | €94,102 | €89,290 | -€4,812 | -5.1% |
| Income taxes | 67/77 | €25,941 | €24,567 | -€1,374 | -5.3% |
| Profit (loss) for the period | 9904 | €68,161 | €64,723 | -€3,438 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,161 | €64,723 | -€3,438 | -5.0% |
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 9 October 2026 via checked.be.