ARCICOM: 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.
ARCICOM
Largest movements
- Receivables within one year +€49,572
up €49,572 (+433.1%), from €11,447 to €61,019
of which Trade receivables: +€35,196
- Tangible fixed assets -€4,086
down €4,086 (-38.2%), from €10,701 to €6,615
of which Plant, machinery and equipment: -€3,652
- Cash +€2,172
up €2,172 (+28.8%), from €7,529 to €9,700
mainly Net result for the year (+€40,309) and Other debts (+€34,700)
- Profit (loss) carried forward +€40,309
up €40,309 (+59.7%), from -€67,492 to -€27,183
- Reserves -€34,700
down €34,700 (-42.7%), from €81,200 to €46,500
of which Distributable reserves: -€34,700
- Other debts +€34,700
new in 2025: €34,700
- Trade debts +€3,663
up €3,663 (+387.6%), from €945 to €4,609
- Tax, wage and social debts +€3,274
up €3,274 (+112.6%), from €2,909 to €6,184
of which Taxes: +€3,274
- Gross operating margin +€20,852
up €20,852 (+77.7%), from €26,847 to €47,699
- Staff costs -€20,649
down €20,649 (-100.0%), from €20,649 to €0
- Financial income -€962
down €962 (-42.5%), from €2,262 to €1,300
of which Financial income: -€962
- Other operating charges +€676
up €676 (+19.1%), from €3,537 to €4,213
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 | €37,562 | €85,213 | +€47,651 | +126.9% |
| Fixed assets | 21/28 | €10,701 | €6,615 | -€4,086 | -38.2% |
| Tangible fixed assets | 22/27 | €10,701 | €6,615 | -€4,086 | -38.2% |
| Land and buildings | 22 | €1,341 | €908 | -€434 | -32.3% |
| Plant, machinery and equipment | 23 | €9,360 | €5,707 | -€3,652 | -39.0% |
| Current assets | 29/58 | €26,861 | €78,598 | +€51,737 | +192.6% |
| Stocks and contracts in progress | 3 | €7,000 | €7,000 | = | 0.0% |
| Stocks | 30/36 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,447 | €61,019 | +€49,572 | +433.1% |
| Trade receivables | 40 | €9,954 | €45,150 | +€35,196 | +353.6% |
| Other amounts receivable | 41 | €1,493 | €15,869 | +€14,376 | +963.0% |
| Cash at bank and in hand | 54/58 | €7,529 | €9,700 | +€2,172 | +28.8% |
| Deferred charges and accrued income | 490/1 | €885 | €878 | -€7 | -0.8% |
| Total equity and liabilities | 10/49 | €37,562 | €85,213 | +€47,651 | +126.9% |
| Equity | 10/15 | €33,708 | €39,317 | +€5,609 | +16.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €81,200 | €46,500 | -€34,700 | -42.7% |
| Tax-exempt reserves | 132 | €44,500 | €44,500 | = | 0.0% |
| Distributable reserves | 133 | €36,700 | €2,000 | -€34,700 | -94.6% |
| Profit (loss) carried forward | 14 | -€67,492 | -€27,183 | +€40,309 | +59.7% |
| Amounts payable | 17/49 | €3,854 | €45,896 | +€42,042 | +1090.8% |
| Amounts payable within one year | 42/48 | €3,854 | €45,492 | +€41,638 | +1080.3% |
| Trade debts | 44 | €945 | €4,609 | +€3,663 | +387.6% |
| Suppliers | 440/4 | €945 | €4,609 | +€3,663 | +387.6% |
| Taxes, remuneration and social security | 45 | €2,909 | €6,184 | +€3,274 | +112.6% |
| Taxes | 450/3 | €2,909 | €6,184 | +€3,274 | +112.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €34,700 | +€34,700 | |
| Accrued charges and deferred income | 492/3 | - | €404 | +€404 | |
| Remuneration, social security and pensions | 62 | €20,649 | €0 | -€20,649 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,106 | €4,086 | -€20 | -0.5% |
| Other operating charges | 640/8 | €3,537 | €4,213 | +€676 | +19.1% |
| Gross operating margin | 9900 | €26,847 | €47,699 | +€20,852 | +77.7% |
| Operating profit (loss) | 9901 | -€1,445 | €39,400 | +€40,845 | |
| Financial income | 75/76B | €2,262 | €1,300 | -€962 | -42.5% |
| Recurring financial income | 75 | €2,262 | €1,300 | -€962 | -42.5% |
| Non-recurring financial income | 76B | €2,262 | €1,300 | -€962 | -42.5% |
| Financial charges | 65/66B | €112 | €182 | +€70 | +62.8% |
| Recurring financial charges | 65 | €112 | €182 | +€70 | +62.8% |
| Profit (loss) for the period before taxes | 9903 | €705 | €40,518 | +€39,812 | +5645.1% |
| Income taxes | 67/77 | €267 | €208 | -€59 | -21.9% |
| Profit (loss) for the period | 9904 | €438 | €40,309 | +€39,871 | +9097.3% |
| Profit (loss) for the period to be appropriated | 9905 | €438 | €40,309 | +€39,871 | +9097.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.