ARCELIS: 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.
ARCELIS
Largest movements
- Receivables within one year -€72,764
down €72,764 (-23.4%), from €310,478 to €237,715
of which Trade receivables: -€72,945
- Stocks and contracts -€21,016
down €21,016 (-100%), from €21,016 to €0
- Trade debts -€69,303
down €69,303 (-90.2%), from €76,817 to €7,514
- Tax, wage and social debts -€30,136
down €30,136 (-99.0%), from €30,450 to €314
- Accrued charges and deferred income +€12,300
up €12,300 (+100%), from €12,300 to €24,600
- Profit (loss) carried forward -€8,052
down €8,052 (-14.8%), from -€54,585 to -€62,637
- Gross operating margin -€32,626
down €32,626 (-84.9%), from €38,416 to €5,790
- Other operating charges -€16,526
down €16,526 (-93.8%), from €17,620 to €1,094
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.
Derived cash bridge
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 | €700,442 | €605,251 | -€95,191 | -13.6% |
| Current assets | 29/58 | €700,442 | €605,251 | -€95,191 | -13.6% |
| Stocks and contracts in progress | 3 | €21,016 | €0 | -€21,016 | -100% |
| Stocks | 30/36 | €21,016 | €0 | -€21,016 | -100% |
| Amounts receivable within one year | 40/41 | €310,478 | €237,715 | -€72,764 | -23.4% |
| Trade receivables | 40 | €154,620 | €81,675 | -€72,945 | -47.2% |
| Other amounts receivable | 41 | €155,858 | €156,040 | +€182 | +0.1% |
| Cash at bank and in hand | 54/58 | €368,037 | €366,431 | -€1,606 | -0.4% |
| Deferred charges and accrued income | 490/1 | €911 | €1,106 | +€195 | +21.4% |
| Total equity and liabilities | 10/49 | €700,442 | €605,251 | -€95,191 | -13.6% |
| Equity | 10/15 | -€34,125 | -€42,177 | -€8,052 | -23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,585 | -€62,637 | -€8,052 | -14.8% |
| Amounts payable | 17/49 | €734,567 | €647,428 | -€87,139 | -11.9% |
| Amounts payable within one year | 42/48 | €722,267 | €622,828 | -€99,439 | -13.8% |
| Trade debts | 44 | €76,817 | €7,514 | -€69,303 | -90.2% |
| Suppliers | 440/4 | €76,817 | €7,514 | -€69,303 | -90.2% |
| Taxes, remuneration and social security | 45 | €30,450 | €314 | -€30,136 | -99.0% |
| Taxes | 450/3 | €30,450 | €314 | -€30,136 | -99.0% |
| Other amounts payable | 47/48 | €615,000 | €615,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €12,300 | €24,600 | +€12,300 | +100% |
| Other operating charges | 640/8 | €17,620 | €1,094 | -€16,526 | -93.8% |
| Gross operating margin | 9900 | €38,416 | €5,790 | -€32,626 | -84.9% |
| Operating profit (loss) | 9901 | €20,796 | €4,696 | -€16,100 | -77.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €12,894 | €12,748 | -€146 | -1.1% |
| Recurring financial charges | 65 | €12,894 | €12,748 | -€146 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €7,902 | -€8,052 | -€15,954 | |
| Profit (loss) for the period | 9904 | €7,902 | -€8,052 | -€15,954 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,902 | -€8,052 | -€15,954 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.