ARCIUS: 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.
ARCIUS
Largest movements
- Cash -€22,868
down €22,868 (-29.4%), from €77,741 to €54,873
mainly Contributions, distributions and other (-€83,797) and Other debts (-€10,544)
- Tangible fixed assets -€10,595
down €10,595 (-39.2%), from €27,056 to €16,461
of which Leasing and similar rights: -€7,748
- Receivables within one year +€1,529
up €1,529 (+8.7%), from €17,545 to €19,074
of which Other amounts receivable: +€1,711
- Reserves -€16,930
down €16,930 (-20.2%), from €83,797 to €66,867
- Other debts -€10,544
down €10,544 (-100%), from €10,544 to €0
- Current portion of long-term debt -€6,615
down €6,615 (-83.2%), from €7,952 to €1,336
- Tax, wage and social debts +€3,154
up €3,154 (+28.1%), from €11,235 to €14,389
- Debts after one year -€1,336
down €1,336 (-100%), from €1,336 to €0
- Gross operating margin -€19,957
down €19,957 (-16.9%), from €118,299 to €98,342
- Taxes -€5,485
down €5,485 (-23.0%), from €23,848 to €18,362
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 | €123,867 | €91,979 | -€31,887 | -25.7% |
| Fixed assets | 21/28 | €27,056 | €16,461 | -€10,595 | -39.2% |
| Tangible fixed assets | 22/27 | €27,056 | €16,461 | -€10,595 | -39.2% |
| Plant, machinery and equipment | 23 | €469 | €76 | -€393 | -83.8% |
| Furniture and vehicles | 24 | €5,191 | €4,124 | -€1,067 | -20.6% |
| Leasing and similar rights | 25 | €9,531 | €1,783 | -€7,748 | -81.3% |
| Other tangible fixed assets | 26 | €11,864 | €10,477 | -€1,387 | -11.7% |
| Current assets | 29/58 | €96,811 | €75,519 | -€21,292 | -22.0% |
| Amounts receivable within one year | 40/41 | €17,545 | €19,074 | +€1,529 | +8.7% |
| Trade receivables | 40 | €17,545 | €17,364 | -€182 | -1.0% |
| Other amounts receivable | 41 | - | €1,711 | +€1,711 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €77,741 | €54,873 | -€22,868 | -29.4% |
| Deferred charges and accrued income | 490/1 | €1,525 | €1,572 | +€47 | +3.1% |
| Total equity and liabilities | 10/49 | €123,867 | €91,979 | -€31,887 | -25.7% |
| Equity | 10/15 | €92,059 | €75,129 | -€16,930 | -18.4% |
| Contributions | 10/11 | €8,262 | €8,262 | = | 0.0% |
| Reserves | 13 | €83,797 | €66,867 | -€16,930 | -20.2% |
| Distributable reserves | 133 | €83,797 | €66,867 | -€16,930 | -20.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,808 | €16,851 | -€14,957 | -47.0% |
| Amounts payable after more than one year | 17 | €1,336 | €0 | -€1,336 | -100% |
| Financial debts | 170/4 | €1,336 | €0 | -€1,336 | -100% |
| Amounts payable within one year | 42/48 | €30,472 | €16,851 | -€13,621 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €7,952 | €1,336 | -€6,615 | -83.2% |
| Trade debts | 44 | €742 | €1,126 | +€384 | +51.8% |
| Suppliers | 440/4 | €742 | €1,126 | +€384 | +51.8% |
| Taxes, remuneration and social security | 45 | €11,235 | €14,389 | +€3,154 | +28.1% |
| Taxes | 450/3 | €11,235 | €14,389 | +€3,154 | +28.1% |
| Other amounts payable | 47/48 | €10,544 | €0 | -€10,544 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,663 | €10,595 | +€933 | +9.7% |
| Other operating charges | 640/8 | €1,208 | €1,570 | +€363 | +30.0% |
| Gross operating margin | 9900 | €118,299 | €98,342 | -€19,957 | -16.9% |
| Operating profit (loss) | 9901 | €107,429 | €86,176 | -€21,253 | -19.8% |
| Financial income | 75/76B | €1,121 | €29 | -€1,092 | -97.4% |
| Recurring financial income | 75 | €1,121 | €29 | -€1,092 | -97.4% |
| Financial charges | 65/66B | €906 | €976 | +€70 | +7.8% |
| Recurring financial charges | 65 | €906 | €976 | +€70 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €107,645 | €85,229 | -€22,415 | -20.8% |
| Income taxes | 67/77 | €23,848 | €18,362 | -€5,485 | -23.0% |
| Profit (loss) for the period | 9904 | €83,797 | €66,867 | -€16,930 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,797 | €66,867 | -€16,930 | -20.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.