ARCATURE: 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.
ARCATURE
Largest movements
- Receivables within one year -€10,021
down €10,021 (-24.6%), from €40,678 to €30,657
of which Trade receivables: -€12,259
- Cash -€7,296
down €7,296 (-71.9%), from €10,150 to €2,854
mainly Debts after one year (-€14,276) and Tax, wage and social debts (-€3,963)
- Deferred charges and accrued income -€996
down €996 (-59.3%), from €1,679 to €683
- Tangible fixed assets +€781
up €781 (+65.5%), from €1,194 to €1,975
of which Furniture and vehicles: +€858
- Debts after one year -€14,276
down €14,276 (-92.4%), from €15,452 to €1,176
- Tax, wage and social debts -€3,963
down €3,963 (-38.5%), from €10,287 to €6,324
of which Remuneration and social security: -€6,800
- Trade debts +€2,755
up €2,755 (+32.7%), from €8,416 to €11,171
- Profit (loss) carried forward -€1,423
down €1,423 (-4.3%), from -€33,331 to -€34,754
- Short-term financial debts -€626
no longer reported in 2025 (was €626)
- Gross operating margin -€20,990
down €20,990 (-83.6%), from €25,116 to €4,127
- Taxes -€3,647
down €3,647 (-54.4%), from €6,706 to €3,059
- Depreciation -€600
down €600 (-41.4%), from €1,447 to €847
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 | €53,701 | €36,169 | -€17,533 | -32.6% |
| Fixed assets | 21/28 | €1,194 | €1,975 | +€781 | +65.5% |
| Tangible fixed assets | 22/27 | €1,194 | €1,975 | +€781 | +65.5% |
| Plant, machinery and equipment | 23 | €77 | - | -€77 | |
| Furniture and vehicles | 24 | €1,117 | €1,975 | +€858 | +76.9% |
| Current assets | 29/58 | €52,508 | €34,194 | -€18,314 | -34.9% |
| Amounts receivable within one year | 40/41 | €40,678 | €30,657 | -€10,021 | -24.6% |
| Trade receivables | 40 | €40,678 | €28,420 | -€12,259 | -30.1% |
| Other amounts receivable | 41 | - | €2,237 | +€2,237 | |
| Cash at bank and in hand | 54/58 | €10,150 | €2,854 | -€7,296 | -71.9% |
| Deferred charges and accrued income | 490/1 | €1,679 | €683 | -€996 | -59.3% |
| Total equity and liabilities | 10/49 | €53,701 | €36,169 | -€17,533 | -32.6% |
| Equity | 10/15 | €18,921 | €17,497 | -€1,423 | -7.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €33,659 | €33,659 | = | 0.0% |
| Distributable reserves | 133 | €33,659 | €33,659 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,331 | -€34,754 | -€1,423 | -4.3% |
| Amounts payable | 17/49 | €34,781 | €18,671 | -€16,109 | -46.3% |
| Amounts payable after more than one year | 17 | €15,452 | €1,176 | -€14,276 | -92.4% |
| Other amounts payable | 178/9 | €15,452 | €1,176 | -€14,276 | -92.4% |
| Amounts payable within one year | 42/48 | €19,329 | €17,495 | -€1,834 | -9.5% |
| Financial debts | 43 | €626 | - | -€626 | |
| Credit institutions | 430/8 | €626 | - | -€626 | |
| Trade debts | 44 | €8,416 | €11,171 | +€2,755 | +32.7% |
| Suppliers | 440/4 | €8,416 | €11,171 | +€2,755 | +32.7% |
| Taxes, remuneration and social security | 45 | €10,287 | €6,324 | -€3,963 | -38.5% |
| Taxes | 450/3 | €3,487 | €6,324 | +€2,837 | +81.4% |
| Remuneration and social security | 454/9 | €6,800 | - | -€6,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,447 | €847 | -€600 | -41.4% |
| Other operating charges | 640/8 | €1,183 | €959 | -€224 | -18.9% |
| Gross operating margin | 9900 | €25,116 | €4,127 | -€20,990 | -83.6% |
| Operating profit (loss) | 9901 | €22,486 | €2,320 | -€20,166 | -89.7% |
| Financial income | 75/76B | €19 | - | -€19 | |
| Recurring financial income | 75 | €19 | - | -€19 | |
| Financial charges | 65/66B | €664 | €684 | +€20 | +3.1% |
| Recurring financial charges | 65 | €664 | €684 | +€20 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €21,841 | €1,636 | -€20,205 | -92.5% |
| Income taxes | 67/77 | €6,706 | €3,059 | -€3,647 | -54.4% |
| Profit (loss) for the period | 9904 | €15,136 | -€1,423 | -€16,559 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,136 | -€1,423 | -€16,559 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.