ARCIOZ: 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.
ARCIOZ
Largest movements
- Cash +€7,785
up €7,785 (+416.0%), from €1,872 to €9,656
mainly Net result for the year (+€10,736) and Receivables within one year (+€568)
- Receivables within one year -€568
down €568 (-25.3%), from €2,247 to €1,679
of which Other amounts receivable: -€493
- Profit (loss) carried forward +€10,736
up €10,736 (+3.1%), from -€351,019 to -€340,283
- Other debts -€3,281
down €3,281 (-34.7%), from €9,456 to €6,174
- Trade debts -€296
down €296 (-14.7%), from €2,014 to €1,719
- Gross operating margin +€4,605
up €4,605 (+64.8%), from €7,107 to €11,712
- Other operating charges -€3,258
down €3,258 (-89.1%), from €3,658 to €400
- Write-downs +€1,400
no longer reported in 2025 (was -€1,400)
- Financial charges -€285
down €285 (-72.1%), from €396 to €110
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 | €4,504 | €11,738 | +€7,234 | +160.6% |
| Current assets | 29/58 | €4,504 | €11,738 | +€7,234 | +160.6% |
| Amounts receivable within one year | 40/41 | €2,247 | €1,679 | -€568 | -25.3% |
| Trade receivables | 40 | €1,754 | €1,679 | -€76 | -4.3% |
| Other amounts receivable | 41 | €493 | - | -€493 | |
| Cash at bank and in hand | 54/58 | €1,872 | €9,656 | +€7,785 | +416.0% |
| Deferred charges and accrued income | 490/1 | €386 | €403 | +€17 | +4.5% |
| Total equity and liabilities | 10/49 | €4,504 | €11,738 | +€7,234 | +160.6% |
| Equity | 10/15 | -€8,198 | €2,537 | +€10,736 | |
| Contributions | 10/11 | €342,821 | €342,821 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€351,019 | -€340,283 | +€10,736 | +3.1% |
| Amounts payable | 17/49 | €12,703 | €9,201 | -€3,502 | -27.6% |
| Amounts payable within one year | 42/48 | €12,703 | €9,201 | -€3,502 | -27.6% |
| Trade debts | 44 | €2,014 | €1,719 | -€296 | -14.7% |
| Suppliers | 440/4 | €2,014 | €1,719 | -€296 | -14.7% |
| Taxes, remuneration and social security | 45 | €1,232 | €1,308 | +€75 | +6.1% |
| Taxes | 450/3 | €1,232 | €1,308 | +€75 | +6.1% |
| Other amounts payable | 47/48 | €9,456 | €6,174 | -€3,281 | -34.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,400 | - | +€1,400 | |
| Other operating charges | 640/8 | €3,658 | €400 | -€3,258 | -89.1% |
| Gross operating margin | 9900 | €7,107 | €11,712 | +€4,605 | +64.8% |
| Operating profit (loss) | 9901 | €4,849 | €11,313 | +€6,464 | +133.3% |
| Financial income | 75/76B | €0 | €10 | +€10 | +2422.5% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +2422.5% |
| Financial charges | 65/66B | €396 | €110 | -€285 | -72.1% |
| Recurring financial charges | 65 | €396 | €110 | -€285 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | €4,454 | €11,212 | +€6,759 | +151.7% |
| Income taxes | 67/77 | €487 | €477 | -€10 | -2.1% |
| Profit (loss) for the period | 9904 | €3,967 | €10,736 | +€6,769 | +170.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,967 | €10,736 | +€6,769 | +170.6% |
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.