Arciris: 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.
Arciris
Largest movements
- Tangible fixed assets -€11,478
down €11,478 (-3.9%), from €291,501 to €280,024
of which Furniture and vehicles: -€11,478
- Cash -€4,864
down €4,864 (-9.7%), from €50,324 to €45,460
mainly Debts after one year (-€9,737) and Tax, wage and social debts (-€4,115)
- Receivables within one year +€3,793
up €3,793 (+21.0%), from €18,087 to €21,881
of which Other amounts receivable: +€2,490
- Debts after one year -€9,737
down €9,737 (-3.1%), from €318,874 to €309,137
of which Other amounts payable: -€149,611
- Tax, wage and social debts -€4,115
down €4,115 (-40.8%), from €10,086 to €5,971
- Gross operating margin -€10,760
down €10,760 (-32.9%), from €32,678 to €21,918
- Write-downs -€7,999
down €7,999 (-100%), from €7,999 to €0
- Financial charges +€4,532
up €4,532 (+229%), from €1,979 to €6,511
- Taxes -€1,965
down €1,965 (-56.5%), from €3,479 to €1,514
- Depreciation -€1,646
down €1,646 (-12.0%), from €13,728 to €12,082
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.
Derived cash bridge
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 | €363,711 | €350,742 | -€12,969 | -3.6% |
| Fixed assets | 21/28 | €293,332 | €281,250 | -€12,082 | -4.1% |
| Intangible fixed assets | 21 | €1,831 | €1,227 | -€604 | -33.0% |
| Tangible fixed assets | 22/27 | €291,501 | €280,024 | -€11,478 | -3.9% |
| Land and buildings | 22 | €259,381 | €259,381 | = | 0.0% |
| Furniture and vehicles | 24 | €32,120 | €20,642 | -€11,478 | -35.7% |
| Current assets | 29/58 | €70,379 | €69,492 | -€887 | -1.3% |
| Amounts receivable within one year | 40/41 | €18,087 | €21,881 | +€3,793 | +21.0% |
| Trade receivables | 40 | €14,245 | €15,548 | +€1,303 | +9.1% |
| Other amounts receivable | 41 | €3,842 | €6,332 | +€2,490 | +64.8% |
| Cash at bank and in hand | 54/58 | €50,324 | €45,460 | -€4,864 | -9.7% |
| Deferred charges and accrued income | 490/1 | €1,967 | €2,151 | +€184 | +9.3% |
| Total equity and liabilities | 10/49 | €363,711 | €350,742 | -€12,969 | -3.6% |
| Equity | 10/15 | €22,464 | €23,494 | +€1,030 | +4.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,464 | €20,494 | +€1,030 | +5.3% |
| Distributable reserves | 133 | €19,464 | €20,494 | +€1,030 | +5.3% |
| Amounts payable | 17/49 | €341,247 | €327,248 | -€13,999 | -4.1% |
| Amounts payable after more than one year | 17 | €318,874 | €309,137 | -€9,737 | -3.1% |
| Financial debts | 170/4 | €169,263 | €309,137 | +€139,874 | +82.6% |
| Other amounts payable | 178/9 | €149,611 | €0 | -€149,611 | -100% |
| Amounts payable within one year | 42/48 | €22,315 | €17,030 | -€5,285 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €9,231 | €10,357 | +€1,126 | +12.2% |
| Trade debts | 44 | €664 | €702 | +€38 | +5.8% |
| Suppliers | 440/4 | €664 | €702 | +€38 | +5.8% |
| Taxes, remuneration and social security | 45 | €10,086 | €5,971 | -€4,115 | -40.8% |
| Taxes | 450/3 | €10,086 | €5,971 | -€4,115 | -40.8% |
| Other amounts payable | 47/48 | €2,334 | €0 | -€2,334 | -100% |
| Accrued charges and deferred income | 492/3 | €59 | €1,082 | +€1,023 | +1,738% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,728 | €12,082 | -€1,646 | -12.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,999 | €0 | -€7,999 | -100% |
| Other operating charges | 640/8 | €579 | €781 | +€202 | +34.9% |
| Non-recurring operating charges | 66A | €45 | €0 | -€45 | -100% |
| Gross operating margin | 9900 | €32,678 | €21,918 | -€10,760 | -32.9% |
| Operating profit (loss) | 9901 | €10,326 | €9,055 | -€1,272 | -12.3% |
| Financial income | 75/76B | €60 | €1 | -€59 | -98.8% |
| Recurring financial income | 75 | €60 | €1 | -€59 | -98.8% |
| Financial charges | 65/66B | €1,979 | €6,511 | +€4,532 | +229% |
| Recurring financial charges | 65 | €1,979 | €6,511 | +€4,532 | +229% |
| Profit (loss) for the period before taxes | 9903 | €8,408 | €2,545 | -€5,863 | -69.7% |
| Income taxes | 67/77 | €3,479 | €1,514 | -€1,965 | -56.5% |
| Profit (loss) for the period | 9904 | €4,929 | €1,030 | -€3,898 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,929 | €1,030 | -€3,898 | -79.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.