ARCIN CONSTRUCT: 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.
ARCIN CONSTRUCT
Largest movements
- Cash +€37,623
up €37,623 (+924.7%), from €4,069 to €41,692
mainly Net result for the year (+€45,466) and Trade debts (+€15,874)
- Receivables within one year +€14,143
up €14,143 (+45.9%), from €30,790 to €44,933
of which Trade receivables: +€7,939
- Tangible fixed assets +€6,041
up €6,041 (+1972.6%), from €306 to €6,347
- Deferred charges and accrued income +€1,258
new in 2025: €1,258
- Profit (loss) carried forward +€45,466
up €45,466 (+8029.8%), from €566 to €46,032
- Trade debts +€15,874
up €15,874 (+59.2%), from €26,794 to €42,667
- Other debts -€4,802
down €4,802 (-91.7%), from €5,235 to €432
- Tax, wage and social debts +€2,347
up €2,347 (+25.7%), from €9,120 to €11,467
of which Taxes: +€4,146
- Gross operating margin +€31,726
up €31,726 (+140.1%), from €22,638 to €54,364
- Financial income +€14,414
up €14,414 (+500.0%), from €2,883 to €17,297
- Taxes +€13,644
up €13,644 (+18012.2%), from €76 to €13,720
- Staff costs +€6,151
new in 2025: €6,151
- Financial charges +€2,732
up €2,732 (+175.1%), from €1,560 to €4,292
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 | €41,715 | €100,959 | +€59,245 | +142.0% |
| Fixed assets | 21/28 | €6,856 | €13,077 | +€6,221 | +90.7% |
| Tangible fixed assets | 22/27 | €306 | €6,347 | +€6,041 | +1972.6% |
| Furniture and vehicles | 24 | €306 | €6,347 | +€6,041 | +1972.6% |
| Financial fixed assets | 28 | €6,550 | €6,730 | +€180 | +2.7% |
| Current assets | 29/58 | €34,858 | €87,882 | +€53,024 | +152.1% |
| Amounts receivable within one year | 40/41 | €30,790 | €44,933 | +€14,143 | +45.9% |
| Trade receivables | 40 | €30,790 | €38,729 | +€7,939 | +25.8% |
| Other amounts receivable | 41 | €0 | €6,204 | +€6,204 | |
| Cash at bank and in hand | 54/58 | €4,069 | €41,692 | +€37,623 | +924.7% |
| Deferred charges and accrued income | 490/1 | - | €1,258 | +€1,258 | |
| Total equity and liabilities | 10/49 | €41,715 | €100,959 | +€59,245 | +142.0% |
| Equity | 10/15 | €566 | €46,032 | +€45,466 | +8029.8% |
| Profit (loss) carried forward | 14 | €566 | €46,032 | +€45,466 | +8029.8% |
| Amounts payable | 17/49 | €41,148 | €54,927 | +€13,779 | +33.5% |
| Amounts payable within one year | 42/48 | €41,148 | €54,567 | +€13,419 | +32.6% |
| Trade debts | 44 | €26,794 | €42,667 | +€15,874 | +59.2% |
| Suppliers | 440/4 | €26,794 | €42,667 | +€15,874 | +59.2% |
| Taxes, remuneration and social security | 45 | €9,120 | €11,467 | +€2,347 | +25.7% |
| Taxes | 450/3 | €7,322 | €11,467 | +€4,146 | +56.6% |
| Remuneration and social security | 454/9 | €1,798 | €0 | -€1,798 | -100.0% |
| Other amounts payable | 47/48 | €5,235 | €432 | -€4,802 | -91.7% |
| Accrued charges and deferred income | 492/3 | - | €360 | +€360 | |
| Remuneration, social security and pensions | 62 | - | €6,151 | +€6,151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €730 | €666 | -€64 | -8.7% |
| Other operating charges | 640/8 | €2,870 | €1,365 | -€1,505 | -52.4% |
| Gross operating margin | 9900 | €22,638 | €54,364 | +€31,726 | +140.1% |
| Operating profit (loss) | 9901 | €19,038 | €46,182 | +€27,144 | +142.6% |
| Financial income | 75/76B | €2,883 | €17,297 | +€14,414 | +500.0% |
| Recurring financial income | 75 | €2,883 | €17,297 | +€14,414 | +500.0% |
| Financial charges | 65/66B | €1,560 | €4,292 | +€2,732 | +175.1% |
| Recurring financial charges | 65 | €1,560 | €4,292 | +€2,732 | +175.1% |
| Profit (loss) for the period before taxes | 9903 | €20,360 | €59,186 | +€38,826 | +190.7% |
| Income taxes | 67/77 | €76 | €13,720 | +€13,644 | +18012.2% |
| Profit (loss) for the period | 9904 | €20,284 | €45,466 | +€25,182 | +124.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,284 | €45,466 | +€25,182 | +124.1% |
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.