ARCBELVA: what changed
ARCBELVA
Largest movements
- Cash +€183,499
up €183,499 (+199%), from €92,035 to €275,534
mainly Net result for the year (+€135,454) and Deferred charges and accrued income (+€104,674)
- Deferred charges and accrued income -€104,674
no longer reported in 2024 (was €104,674)
- Receivables within one year +€37,374
up €37,374 (+86.1%), from €43,422 to €80,796
- Other debts +€47,476
up €47,476 (+16.2%), from €293,342 to €340,818
- Reserves +€35,000
up €35,000 (+6.9%), from €507,038 to €542,038
of which Distributable reserves: +€35,000
- Tax, wage and social debts +€34,229
up €34,229 (+28.7%), from €119,414 to €153,643
of which Remuneration and social security: +€28,000
- Purchases and services -€144,560
no longer reported in 2024 (was €144,560)
- Financial income +€102,543
up €102,543 (+16,355%), from €627 to €103,170
- Gross operating margin +€27,315
up €27,315 (+48.5%), from €56,330 to €83,645
- Taxes +€25,617
up €25,617 (+449%), from €5,704 to €31,321
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,540,131 | €1,656,330 | +€116,199 | +7.5% |
| Fixed assets | 21/28 | €1,300,000 | €1,300,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,300,000 | €1,300,000 | = | 0.0% |
| Current assets | 29/58 | €240,131 | €356,330 | +€116,199 | +48.4% |
| Amounts receivable within one year | 40/41 | €43,422 | €80,796 | +€37,374 | +86.1% |
| Other amounts receivable | 41 | €43,422 | €80,796 | +€37,374 | +86.1% |
| Cash at bank and in hand | 54/58 | €92,035 | €275,534 | +€183,499 | +199% |
| Deferred charges and accrued income | 490/1 | €104,674 | - | -€104,674 | |
| Total equity and liabilities | 10/49 | €1,540,131 | €1,656,330 | +€116,199 | +7.5% |
| Equity | 10/15 | €1,126,415 | €1,161,869 | +€35,454 | +3.1% |
| Contributions | 10/11 | €525,000 | €525,000 | = | 0.0% |
| Capital | 10 | €525,000 | €525,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Uncalled capital | 101 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €507,038 | €542,038 | +€35,000 | +6.9% |
| Non-distributable reserves | 130/1 | €15,279 | €15,279 | = | 0.0% |
| Legal reserve | 130 | €15,279 | - | -€15,279 | |
| Reserves not available under the articles | 1311 | - | €15,279 | +€15,279 | |
| Distributable reserves | 133 | €491,759 | €526,759 | +€35,000 | +7.1% |
| Profit (loss) carried forward | 14 | €94,377 | €94,831 | +€454 | +0.5% |
| Amounts payable | 17/49 | €413,716 | €494,461 | +€80,745 | +19.5% |
| Amounts payable within one year | 42/48 | €412,756 | €494,461 | +€81,705 | +19.8% |
| Taxes, remuneration and social security | 45 | €119,414 | €153,643 | +€34,229 | +28.7% |
| Taxes | 450/3 | €110,914 | €117,143 | +€6,229 | +5.6% |
| Remuneration and social security | 454/9 | €8,500 | €36,500 | +€28,000 | +329% |
| Other amounts payable | 47/48 | €293,342 | €340,818 | +€47,476 | +16.2% |
| Accrued charges and deferred income | 492/3 | €960 | - | -€960 | |
| Goods, raw materials, services and sundry goods | 60/61 | €144,560 | - | -€144,560 | |
| Other operating charges | 640/8 | €3,246 | €2,580 | -€666 | -20.5% |
| Gross operating margin | 9900 | €56,330 | €83,645 | +€27,315 | +48.5% |
| Operating profit (loss) | 9901 | €53,084 | €81,065 | +€27,981 | +52.7% |
| Financial income | 75/76B | €627 | €103,170 | +€102,543 | +16,355% |
| Recurring financial income | 75 | €627 | €103,170 | +€102,543 | +16,355% |
| Financial charges | 65/66B | €17,765 | €17,460 | -€305 | -1.7% |
| Recurring financial charges | 65 | €17,765 | €17,460 | -€305 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €35,946 | €166,775 | +€130,829 | +364% |
| Income taxes | 67/77 | €5,704 | €31,321 | +€25,617 | +449% |
| Profit (loss) for the period | 9904 | €30,242 | €135,454 | +€105,212 | +348% |
| Profit (loss) for the period to be appropriated | 9905 | €30,242 | €135,454 | +€105,212 | +348% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.