Arci: 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.
Arci
Largest movements
- Cash -€108,975
down €108,975 (-99.7%), from €109,334 to €360
mainly Contributions, distributions and other (-€213,500) and Tax, wage and social debts (-€44,555)
- Receivables within one year +€35,772
up €35,772 (+161.3%), from €22,184 to €57,956
of which Other amounts receivable: +€35,201
- Tangible fixed assets +€32,611
up €32,611 (+509.0%), from €6,407 to €39,018
of which Furniture and vehicles: +€31,120
- Profit (loss) carried forward -€181,271
down €181,271 (-65.7%), from €275,998 to €94,726
- Other debts +€132,502
up €132,502 (+1626.5%), from €8,146 to €140,648
- Tax, wage and social debts -€44,555
down €44,555 (-91.6%), from €48,651 to €4,096
- Current portion of long-term debt +€36,422
up €36,422 (+529.0%), from €6,886 to €43,308
- Debts after one year +€12,794
up €12,794 (+32.5%), from €39,364 to €52,158
- Gross operating margin -€57,002
down €57,002 (-48.8%), from €116,761 to €59,759
- Taxes -€9,735
down €9,735 (-32.8%), from €29,675 to €19,939
- Depreciation +€2,622
up €2,622 (+112.5%), from €2,331 to €4,953
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 | €380,834 | €340,231 | -€40,603 | -10.7% |
| Fixed assets | 21/28 | €248,957 | €281,568 | +€32,611 | +13.1% |
| Tangible fixed assets | 22/27 | €6,407 | €39,018 | +€32,611 | +509.0% |
| Plant, machinery and equipment | 23 | €59 | €1,550 | +€1,491 | +2515.7% |
| Furniture and vehicles | 24 | €6,347 | €37,467 | +€31,120 | +490.3% |
| Financial fixed assets | 28 | €242,550 | €242,550 | = | 0.0% |
| Current assets | 29/58 | €131,877 | €58,663 | -€73,214 | -55.5% |
| Amounts receivable within one year | 40/41 | €22,184 | €57,956 | +€35,772 | +161.3% |
| Trade receivables | 40 | €12,134 | €12,705 | +€571 | +4.7% |
| Other amounts receivable | 41 | €10,050 | €45,251 | +€35,201 | +350.3% |
| Cash at bank and in hand | 54/58 | €109,334 | €360 | -€108,975 | -99.7% |
| Deferred charges and accrued income | 490/1 | €359 | €348 | -€11 | -3.1% |
| Total equity and liabilities | 10/49 | €380,834 | €340,231 | -€40,603 | -10.7% |
| Equity | 10/15 | €277,498 | €96,226 | -€181,271 | -65.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €275,998 | €94,726 | -€181,271 | -65.7% |
| Amounts payable | 17/49 | €103,336 | €244,004 | +€140,668 | +136.1% |
| Amounts payable after more than one year | 17 | €39,364 | €52,158 | +€12,794 | +32.5% |
| Financial debts | 170/4 | €39,364 | €52,158 | +€12,794 | +32.5% |
| Amounts payable within one year | 42/48 | €63,972 | €191,846 | +€127,875 | +199.9% |
| Current portion of amounts payable after more than one year | 42 | €6,886 | €43,308 | +€36,422 | +529.0% |
| Trade debts | 44 | €288 | €3,794 | +€3,506 | +1216.3% |
| Suppliers | 440/4 | €288 | €3,794 | +€3,506 | +1216.3% |
| Taxes, remuneration and social security | 45 | €48,651 | €4,096 | -€44,555 | -91.6% |
| Taxes | 450/3 | €48,651 | €4,096 | -€44,555 | -91.6% |
| Other amounts payable | 47/48 | €8,146 | €140,648 | +€132,502 | +1626.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,331 | €4,953 | +€2,622 | +112.5% |
| Other operating charges | 640/8 | €1,242 | €1,507 | +€265 | +21.3% |
| Non-recurring operating charges | 66A | - | €59 | +€59 | |
| Gross operating margin | 9900 | €116,761 | €59,759 | -€57,002 | -48.8% |
| Operating profit (loss) | 9901 | €113,187 | €53,239 | -€59,948 | -53.0% |
| Financial income | 75/76B | €130 | €662 | +€532 | +411.0% |
| Recurring financial income | 75 | €130 | €662 | +€532 | +411.0% |
| Financial charges | 65/66B | €1,061 | €1,733 | +€672 | +63.3% |
| Recurring financial charges | 65 | €1,061 | €1,733 | +€672 | +63.3% |
| Profit (loss) for the period before taxes | 9903 | €112,255 | €52,168 | -€60,087 | -53.5% |
| Income taxes | 67/77 | €29,675 | €19,939 | -€9,735 | -32.8% |
| Profit (loss) for the period | 9904 | €82,580 | €32,229 | -€50,352 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €82,580 | €32,229 | -€50,352 | -61.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.