Arckendal: 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.
Arckendal
Largest movements
- Cash +€119,164
up €119,164 (+32.8%), from €363,071 to €482,234
mainly Net result for the year (+€106,594) and Depreciation (+€34,576)
- Tangible fixed assets -€32,294
down €32,294 (-12.4%), from €260,524 to €228,230
of which Land and buildings: -€19,836
- Receivables within one year +€9,938
up €9,938 (+82.7%), from €12,023 to €21,960
of which Trade receivables: +€11,808
- Stocks and contracts -€9,320
down €9,320 (-24.0%), from €38,850 to €29,530
- Reserves +€69,094
up €69,094 (+19.4%), from €356,071 to €425,165
- Debts after one year -€27,977
down €27,977 (-12.3%), from €227,387 to €199,410
- Tax, wage and social debts +€26,510
up €26,510 (+162%), from €16,322 to €42,833
of which Taxes: +€26,510
- Trade debts +€15,297
up €15,297 (+85.5%), from €17,890 to €33,187
- Gross operating margin +€56,648
up €56,648 (+41.5%), from €136,515 to €193,163
- Taxes +€18,009
up €18,009 (+66.8%), from €26,952 to €44,961
- Depreciation +€3,872
up €3,872 (+12.6%), from €30,705 to €34,576
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 | €678,133 | €763,703 | +€85,569 | +12.6% |
| Fixed assets | 21/28 | €260,524 | €228,230 | -€32,294 | -12.4% |
| Tangible fixed assets | 22/27 | €260,524 | €228,230 | -€32,294 | -12.4% |
| Land and buildings | 22 | €192,882 | €173,045 | -€19,836 | -10.3% |
| Plant, machinery and equipment | 23 | €23,160 | €19,623 | -€3,537 | -15.3% |
| Furniture and vehicles | 24 | €44,483 | €35,562 | -€8,921 | -20.1% |
| Current assets | 29/58 | €417,609 | €535,473 | +€117,864 | +28.2% |
| Stocks and contracts in progress | 3 | €38,850 | €29,530 | -€9,320 | -24.0% |
| Stocks | 30/36 | €38,850 | €29,530 | -€9,320 | -24.0% |
| Amounts receivable within one year | 40/41 | €12,023 | €21,960 | +€9,938 | +82.7% |
| Trade receivables | 40 | €5,443 | €17,251 | +€11,808 | +217% |
| Other amounts receivable | 41 | €6,580 | €4,709 | -€1,870 | -28.4% |
| Cash at bank and in hand | 54/58 | €363,071 | €482,234 | +€119,164 | +32.8% |
| Deferred charges and accrued income | 490/1 | €3,666 | €1,748 | -€1,918 | -52.3% |
| Total equity and liabilities | 10/49 | €678,133 | €763,703 | +€85,569 | +12.6% |
| Equity | 10/15 | €389,234 | €458,328 | +€69,094 | +17.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €356,071 | €425,165 | +€69,094 | +19.4% |
| Non-distributable reserves | 130/1 | €356,071 | €425,165 | +€69,094 | +19.4% |
| Reserves not available under the articles | 1311 | €356,071 | €425,165 | +€69,094 | +19.4% |
| Profit (loss) carried forward | 14 | €26,963 | €26,963 | = | 0.0% |
| Amounts payable | 17/49 | €288,900 | €305,375 | +€16,476 | +5.7% |
| Amounts payable after more than one year | 17 | €227,387 | €199,410 | -€27,977 | -12.3% |
| Financial debts | 170/4 | €227,387 | €199,410 | -€27,977 | -12.3% |
| Amounts payable within one year | 42/48 | €61,388 | €103,997 | +€42,608 | +69.4% |
| Current portion of amounts payable after more than one year | 42 | €27,176 | €27,977 | +€801 | +2.9% |
| Trade debts | 44 | €17,890 | €33,187 | +€15,297 | +85.5% |
| Suppliers | 440/4 | €17,890 | €33,187 | +€15,297 | +85.5% |
| Taxes, remuneration and social security | 45 | €16,322 | €42,833 | +€26,510 | +162% |
| Taxes | 450/3 | €11,447 | €37,958 | +€26,510 | +232% |
| Remuneration and social security | 454/9 | €4,875 | €4,875 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €124 | €1,968 | +€1,844 | +1,485% |
| Non-recurring operating income | 76A | €4,646 | - | -€4,646 | |
| Remuneration, social security and pensions | 62 | €82 | €82 | +€0 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,705 | €34,576 | +€3,872 | +12.6% |
| Other operating charges | 640/8 | €2,200 | €1,503 | -€696 | -31.7% |
| Gross operating margin | 9900 | €136,515 | €193,163 | +€56,648 | +41.5% |
| Operating profit (loss) | 9901 | €103,529 | €157,001 | +€53,472 | +51.6% |
| Financial income | 75/76B | €235 | €327 | +€92 | +39.4% |
| Recurring financial income | 75 | €235 | €327 | +€92 | +39.4% |
| Financial charges | 65/66B | €5,838 | €5,773 | -€65 | -1.1% |
| Recurring financial charges | 65 | €5,838 | €5,773 | -€65 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €97,925 | €151,555 | +€53,630 | +54.8% |
| Income taxes | 67/77 | €26,952 | €44,961 | +€18,009 | +66.8% |
| Profit (loss) for the period | 9904 | €70,973 | €106,594 | +€35,621 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,973 | €106,594 | +€35,621 | +50.2% |
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 13 October 2026 via checked.be.