ARCILLA: 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.
ARCILLA
Largest movements
- Tangible fixed assets +€15,042
up €15,042 (+245.5%), from €6,126 to €21,168
of which Plant, machinery and equipment: +€15,941
- Receivables within one year +€8,441
up €8,441 (+108.9%), from €7,749 to €16,190
of which Other amounts receivable: +€8,654
- Cash +€3,252
up €3,252 (+71.5%), from €4,549 to €7,801
mainly Trade debts (+€21,469) and Net result for the year (+€6,029)
- Trade debts +€21,469
up €21,469 (+771.2%), from €2,784 to €24,253
- Reserves +€6,029
up €6,029 (+61.6%), from €9,789 to €15,819
- Other debts -€1,787
down €1,787 (-44.1%), from €4,051 to €2,264
- Gross operating margin +€8,101
up €8,101 (+145.8%), from €5,554 to €13,655
- Taxes +€2,608
up €2,608 (+1082.8%), from €241 to €2,848
- Staff costs -€1,701
down €1,701, from €1,454 to -€247
- Other operating charges -€1,468
down €1,468 (-45.3%), from €3,241 to €1,773
- Financial charges +€659
up €659 (+63.2%), from €1,043 to €1,702
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 | €21,359 | €47,540 | +€26,181 | +122.6% |
| Fixed assets | 21/28 | €6,126 | €21,168 | +€15,042 | +245.5% |
| Tangible fixed assets | 22/27 | €6,126 | €21,168 | +€15,042 | +245.5% |
| Plant, machinery and equipment | 23 | €2,242 | €18,183 | +€15,941 | +711.0% |
| Furniture and vehicles | 24 | €3,884 | €2,985 | -€899 | -23.2% |
| Current assets | 29/58 | €15,233 | €26,372 | +€11,139 | +73.1% |
| Stocks and contracts in progress | 3 | €2,500 | €2,200 | -€300 | -12.0% |
| Stocks | 30/36 | €2,500 | €2,200 | -€300 | -12.0% |
| Amounts receivable within one year | 40/41 | €7,749 | €16,190 | +€8,441 | +108.9% |
| Trade receivables | 40 | €4,685 | €4,472 | -€214 | -4.6% |
| Other amounts receivable | 41 | €3,063 | €11,718 | +€8,654 | +282.5% |
| Cash at bank and in hand | 54/58 | €4,549 | €7,801 | +€3,252 | +71.5% |
| Deferred charges and accrued income | 490/1 | €435 | €181 | -€254 | -58.4% |
| Total equity and liabilities | 10/49 | €21,359 | €47,540 | +€26,181 | +122.6% |
| Equity | 10/15 | €11,789 | €17,819 | +€6,029 | +51.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,789 | €15,819 | +€6,029 | +61.6% |
| Distributable reserves | 133 | €9,789 | €15,819 | +€6,029 | +61.6% |
| Amounts payable | 17/49 | €9,570 | €29,721 | +€20,151 | +210.6% |
| Amounts payable within one year | 42/48 | €9,570 | €29,705 | +€20,135 | +210.4% |
| Trade debts | 44 | €2,784 | €24,253 | +€21,469 | +771.2% |
| Suppliers | 440/4 | €2,784 | €24,253 | +€21,469 | +771.2% |
| Taxes, remuneration and social security | 45 | €2,734 | €3,187 | +€453 | +16.6% |
| Taxes | 450/3 | €2,734 | €3,187 | +€453 | +16.6% |
| Other amounts payable | 47/48 | €4,051 | €2,264 | -€1,787 | -44.1% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Remuneration, social security and pensions | 62 | €1,454 | -€247 | -€1,701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,458 | €1,558 | +€100 | +6.9% |
| Other operating charges | 640/8 | €3,241 | €1,773 | -€1,468 | -45.3% |
| Gross operating margin | 9900 | €5,554 | €13,655 | +€8,101 | +145.8% |
| Operating profit (loss) | 9901 | -€598 | €10,571 | +€11,169 | |
| Financial income | 75/76B | €8 | €9 | +€0 | +5.8% |
| Recurring financial income | 75 | €8 | €9 | +€0 | +5.8% |
| Financial charges | 65/66B | €1,043 | €1,702 | +€659 | +63.2% |
| Recurring financial charges | 65 | €1,043 | €1,702 | +€659 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,633 | €8,878 | +€10,511 | |
| Income taxes | 67/77 | €241 | €2,848 | +€2,608 | +1082.8% |
| Profit (loss) for the period | 9904 | -€1,874 | €6,029 | +€7,903 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,874 | €6,029 | +€7,903 |
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 7 October 2026 via checked.be.