Arckus: 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.
Arckus
Largest movements
- Current investments -€155,000
no longer reported in 2025 (was €155,000)
- Cash -€47,104
down €47,104 (-42.0%), from €112,273 to €65,168
mainly Contributions, distributions and other (-€266,930) and Tax, wage and social debts (-€9,795)
- Reserves -€195,746
down €195,746 (-74.1%), from €264,030 to €68,284
- Tax, wage and social debts -€9,795
down €9,795 (-70.5%), from €13,903 to €4,108
- Other debts +€6,926
up €6,926 (+6,366%), from €109 to €7,034
- Contributions -€2,900
down €2,900 (-96.7%), from €3,000 to €100
- Gross operating margin -€24,622
down €24,622 (-22.5%), from €109,360 to €84,738
- Taxes -€4,849
down €4,849 (-21.7%), from €22,374 to €17,525
- Financial income +€1,636
up €1,636 (+511%), from €320 to €1,956
- Depreciation -€1,304
down €1,304 (-62.8%), from €2,075 to €771
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 | €281,395 | €80,315 | -€201,080 | -71.5% |
| Fixed assets | 21/28 | €771 | - | -€771 | |
| Tangible fixed assets | 22/27 | €771 | - | -€771 | |
| Furniture and vehicles | 24 | €771 | - | -€771 | |
| Current assets | 29/58 | €280,624 | €80,315 | -€200,309 | -71.4% |
| Amounts receivable within one year | 40/41 | €13,271 | €15,065 | +€1,793 | +13.5% |
| Trade receivables | 40 | €13,250 | €11,925 | -€1,325 | -10.0% |
| Other amounts receivable | 41 | €22 | €3,140 | +€3,118 | +14,337% |
| Current investments | 50/53 | €155,000 | - | -€155,000 | |
| Cash at bank and in hand | 54/58 | €112,273 | €65,168 | -€47,104 | -42.0% |
| Deferred charges and accrued income | 490/1 | €80 | €82 | +€2 | +2.5% |
| Total equity and liabilities | 10/49 | €281,395 | €80,315 | -€201,080 | -71.5% |
| Equity | 10/15 | €267,030 | €68,384 | -€198,646 | -74.4% |
| Contributions | 10/11 | €3,000 | €100 | -€2,900 | -96.7% |
| Reserves | 13 | €264,030 | €68,284 | -€195,746 | -74.1% |
| Distributable reserves | 133 | €264,030 | €68,284 | -€195,746 | -74.1% |
| Amounts payable | 17/49 | €14,366 | €11,931 | -€2,434 | -16.9% |
| Amounts payable within one year | 42/48 | €14,366 | €11,931 | -€2,434 | -16.9% |
| Trade debts | 44 | €354 | €789 | +€435 | +123% |
| Suppliers | 440/4 | €354 | €789 | +€435 | +123% |
| Taxes, remuneration and social security | 45 | €13,903 | €4,108 | -€9,795 | -70.5% |
| Taxes | 450/3 | €13,903 | €4,108 | -€9,795 | -70.5% |
| Other amounts payable | 47/48 | €109 | €7,034 | +€6,926 | +6,366% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,075 | €771 | -€1,304 | -62.8% |
| Gross operating margin | 9900 | €109,360 | €84,738 | -€24,622 | -22.5% |
| Operating profit (loss) | 9901 | €107,285 | €83,967 | -€23,319 | -21.7% |
| Financial income | 75/76B | €320 | €1,956 | +€1,636 | +511% |
| Recurring financial income | 75 | €320 | €1,956 | +€1,636 | +511% |
| Financial charges | 65/66B | €208 | €114 | -€94 | -45.1% |
| Recurring financial charges | 65 | €208 | €114 | -€94 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €107,398 | €85,808 | -€21,589 | -20.1% |
| Income taxes | 67/77 | €22,374 | €17,525 | -€4,849 | -21.7% |
| Profit (loss) for the period | 9904 | €85,024 | €68,284 | -€16,740 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,024 | €68,284 | -€16,740 | -19.7% |
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 14 October 2026 via checked.be.