Arceys: 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.
Arceys
Largest movements
- Receivables within one year -€11,094
down €11,094 (-84.6%), from €13,119 to €2,025
of which Trade receivables: -€11,591
- Cash +€3,776
up €3,776 (+929.8%), from €406 to €4,183
mainly Receivables within one year (+€11,094) and Other debts (+€10,331)
- Deferred charges and accrued income -€940
down €940 (-31.4%), from €2,995 to €2,055
- Profit (loss) carried forward -€13,177
down €13,177 (-6965.5%), from -€189 to -€13,367
- Other debts +€10,331
up €10,331 (+359.2%), from €2,876 to €13,207
- Tax, wage and social debts -€6,937
down €6,937 (-89.1%), from €7,785 to €847
of which Remuneration and social security: -€4,000
- Trade debts +€1,527
up €1,527 (+122.3%), from €1,249 to €2,776
- Gross operating margin -€22,149
down €22,149, from €11,219 to -€10,930
- Taxes -€565
down €565 (-80.0%), from €706 to €141
- Other operating charges -€147
down €147 (-17.0%), from €863 to €716
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 | €16,520 | €8,263 | -€8,257 | -50.0% |
| Current assets | 29/58 | €16,520 | €8,263 | -€8,257 | -50.0% |
| Amounts receivable within one year | 40/41 | €13,119 | €2,025 | -€11,094 | -84.6% |
| Trade receivables | 40 | €13,119 | €1,529 | -€11,591 | -88.3% |
| Other amounts receivable | 41 | - | €497 | +€497 | |
| Cash at bank and in hand | 54/58 | €406 | €4,183 | +€3,776 | +929.8% |
| Deferred charges and accrued income | 490/1 | €2,995 | €2,055 | -€940 | -31.4% |
| Total equity and liabilities | 10/49 | €16,520 | €8,263 | -€8,257 | -50.0% |
| Equity | 10/15 | €4,610 | -€8,567 | -€13,177 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €3,300 | €3,300 | = | 0.0% |
| Distributable reserves | 133 | €3,300 | €3,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189 | -€13,367 | -€13,177 | -6965.5% |
| Amounts payable | 17/49 | €11,909 | €16,830 | +€4,920 | +41.3% |
| Amounts payable within one year | 42/48 | €11,909 | €16,830 | +€4,920 | +41.3% |
| Trade debts | 44 | €1,249 | €2,776 | +€1,527 | +122.3% |
| Suppliers | 440/4 | €1,249 | €2,776 | +€1,527 | +122.3% |
| Taxes, remuneration and social security | 45 | €7,785 | €847 | -€6,937 | -89.1% |
| Taxes | 450/3 | €3,785 | €847 | -€2,937 | -77.6% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €2,876 | €13,207 | +€10,331 | +359.2% |
| Other operating charges | 640/8 | €863 | €716 | -€147 | -17.0% |
| Gross operating margin | 9900 | €11,219 | -€10,930 | -€22,149 | |
| Operating profit (loss) | 9901 | €10,357 | -€11,646 | -€22,002 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,334 | €1,391 | +€57 | +4.3% |
| Recurring financial charges | 65 | €1,334 | €1,391 | +€57 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €9,023 | -€13,036 | -€22,060 | |
| Income taxes | 67/77 | €706 | €141 | -€565 | -80.0% |
| Profit (loss) for the period | 9904 | €8,317 | -€13,177 | -€21,494 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,317 | -€13,177 | -€21,494 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.