ARCGROUP: 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.
ARCGROUP
Largest movements
- Receivables within one year +€119,212
up €119,212 (+202%), from €59,126 to €178,338
of which Other amounts receivable: +€67,821
- Reserves +€45,587
up €45,587 (+152%), from €29,960 to €75,547
- Current portion of long-term debt +€32,717
new in 2024: €32,717
- Trade debts +€20,427
up €20,427 (+134%), from €15,237 to €35,663
- Tax, wage and social debts +€15,762
up €15,762 (+208%), from €7,592 to €23,355
- Short-term financial debts +€4,891
new in 2024: €4,891
- Gross operating margin +€21,387
up €21,387 (+64.4%), from €33,212 to €54,599
- Taxes +€5,449
up €5,449 (+78.7%), from €6,925 to €12,374
- Financial income +€4,381
up €4,381 (+317%), from €1,381 to €5,762
- Other operating charges +€1,251
up €1,251 (+4,558%), from €27 to €1,278
- Financial charges +€984
up €984 (+714%), from €138 to €1,121
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,554 | €179,938 | +€119,384 | +197% |
| Fixed assets | 21/28 | - | €1,600 | +€1,600 | |
| Financial fixed assets | 28 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €60,554 | €178,338 | +€117,784 | +195% |
| Amounts receivable within one year | 40/41 | €59,126 | €178,338 | +€119,212 | +202% |
| Trade receivables | 40 | €6,759 | €58,150 | +€51,391 | +760% |
| Other amounts receivable | 41 | €52,367 | €120,188 | +€67,821 | +130% |
| Cash at bank and in hand | 54/58 | €1,428 | - | -€1,428 | |
| Total equity and liabilities | 10/49 | €60,554 | €179,938 | +€119,384 | +197% |
| Equity | 10/15 | €34,960 | €80,547 | +€45,587 | +130% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,960 | €75,547 | +€45,587 | +152% |
| Distributable reserves | 133 | €29,960 | €75,547 | +€45,587 | +152% |
| Amounts payable | 17/49 | €25,594 | €99,391 | +€73,796 | +288% |
| Amounts payable within one year | 42/48 | €25,594 | €99,391 | +€73,796 | +288% |
| Current portion of amounts payable after more than one year | 42 | - | €32,717 | +€32,717 | |
| Financial debts | 43 | - | €4,891 | +€4,891 | |
| Credit institutions | 430/8 | - | €4,891 | +€4,891 | |
| Trade debts | 44 | €15,237 | €35,663 | +€20,427 | +134% |
| Suppliers | 440/4 | €15,237 | €35,663 | +€20,427 | +134% |
| Taxes, remuneration and social security | 45 | €7,592 | €23,355 | +€15,762 | +208% |
| Taxes | 450/3 | €7,592 | €23,355 | +€15,762 | +208% |
| Other amounts payable | 47/48 | €2,766 | €2,766 | = | 0.0% |
| Other operating charges | 640/8 | €27 | €1,278 | +€1,251 | +4,558% |
| Gross operating margin | 9900 | €33,212 | €54,599 | +€21,387 | +64.4% |
| Operating profit (loss) | 9901 | €33,185 | €53,321 | +€20,137 | +60.7% |
| Financial income | 75/76B | €1,381 | €5,762 | +€4,381 | +317% |
| Recurring financial income | 75 | €1,381 | €5,762 | +€4,381 | +317% |
| Financial charges | 65/66B | €138 | €1,121 | +€984 | +714% |
| Recurring financial charges | 65 | €138 | €1,121 | +€984 | +714% |
| Profit (loss) for the period before taxes | 9903 | €34,428 | €57,961 | +€23,534 | +68.4% |
| Income taxes | 67/77 | €6,925 | €12,374 | +€5,449 | +78.7% |
| Profit (loss) for the period | 9904 | €27,503 | €45,587 | +€18,085 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,503 | €45,587 | +€18,085 | +65.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.