ARCLA: what changed
What changed
ARCLA
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€6,804
2024 · €11,297-€4,493
Equity
€191,502
2024 · €184,698+€6,804
Cash
€4,584
2024 · €52+€4,532
Balance sheet total
€943,891
2024 · €974,931-€31,040
Largest movements
Assets
- Tangible fixed assets -€27,875
down €27,875 (-5.0%), from €558,628 to €530,753
of which Land and buildings: -€23,154
- Receivables within one year -€9,768
down €9,768 (-19.4%), from €50,361 to €40,593
of which Trade receivables: -€9,748
Equity and liabilities
- Debts after one year -€35,251
down €35,251 (-8.4%), from €419,789 to €384,538
- Other debts -€11,217
down €11,217 (-3.6%), from €309,513 to €298,296
Income statement
- Other operating charges +€4,434
up €4,434 (+176%), from €2,518 to €6,951
- Depreciation -€3,786
down €3,786 (-11.5%), from €33,010 to €29,225
- Gross operating margin -€2,738
down €2,738 (-4.5%), from €60,831 to €58,093
- Taxes +€2,575
up €2,575 (+202%), from €1,272 to €3,847
- Financial charges -€1,468
down €1,468 (-11.5%), from €12,734 to €11,265
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€11,297
Gross operating margin
-€2,738
Depreciation
+€3,786
Other operating charges
-€4,434
Financial charges
+€1,468
Taxes
-€2,575
Result 2025
€6,804
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€40,215
Investment
-€1,350
Financing
-€34,332
Cash 2024
€52
From operations (derived)
+€40,215
Net result for the year
+€6,804
Depreciation
+€29,225
Receivables within one year
+€9,768
Deferred charges and accrued income
-€2,070
Trade debts
+€3,524
Tax, wage and social debts
+€4,181
Other debts
-€11,217
Investment (derived)
-€1,350
Investment in fixed assets (net)
-€1,350
Financing
-€34,332
Debts after one year
-€35,251
Current portion of long-term debt
+€918
Cash 2025
€4,584
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €974,931 | €943,891 | -€31,040 | -3.2% |
| Fixed assets | 21/28 | €923,428 | €895,553 | -€27,875 | -3.0% |
| Tangible fixed assets | 22/27 | €558,628 | €530,753 | -€27,875 | -5.0% |
| Land and buildings | 22 | €549,186 | €526,032 | -€23,154 | -4.2% |
| Plant, machinery and equipment | 23 | €9,442 | €4,721 | -€4,721 | -50.0% |
| Financial fixed assets | 28 | €364,800 | €364,800 | = | 0.0% |
| Current assets | 29/58 | €51,503 | €48,338 | -€3,165 | -6.1% |
| Amounts receivable within one year | 40/41 | €50,361 | €40,593 | -€9,768 | -19.4% |
| Trade receivables | 40 | €50,339 | €40,591 | -€9,748 | -19.4% |
| Other amounts receivable | 41 | €22 | €2 | -€20 | -90.0% |
| Cash at bank and in hand | 54/58 | €52 | €4,584 | +€4,532 | +8,775% |
| Deferred charges and accrued income | 490/1 | €1,090 | €3,161 | +€2,070 | +190% |
| Total equity and liabilities | 10/49 | €974,931 | €943,891 | -€31,040 | -3.2% |
| Equity | 10/15 | €184,698 | €191,502 | +€6,804 | +3.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €150,588 | €157,392 | +€6,804 | +4.5% |
| Distributable reserves | 133 | €150,588 | €157,392 | +€6,804 | +4.5% |
| Profit (loss) carried forward | 14 | €4,110 | €4,110 | = | 0.0% |
| Amounts payable | 17/49 | €790,233 | €752,389 | -€37,844 | -4.8% |
| Amounts payable after more than one year | 17 | €419,789 | €384,538 | -€35,251 | -8.4% |
| Financial debts | 170/4 | €419,789 | €384,538 | -€35,251 | -8.4% |
| Amounts payable within one year | 42/48 | €370,444 | €367,851 | -€2,594 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €37,968 | €38,887 | +€918 | +2.4% |
| Trade debts | 44 | €20,851 | €24,374 | +€3,524 | +16.9% |
| Suppliers | 440/4 | €20,851 | €24,374 | +€3,524 | +16.9% |
| Taxes, remuneration and social security | 45 | €2,113 | €6,294 | +€4,181 | +198% |
| Taxes | 450/3 | €2,113 | €6,294 | +€4,181 | +198% |
| Other amounts payable | 47/48 | €309,513 | €298,296 | -€11,217 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,010 | €29,225 | -€3,786 | -11.5% |
| Other operating charges | 640/8 | €2,518 | €6,951 | +€4,434 | +176% |
| Gross operating margin | 9900 | €60,831 | €58,093 | -€2,738 | -4.5% |
| Operating profit (loss) | 9901 | €25,303 | €21,917 | -€3,386 | -13.4% |
| Financial charges | 65/66B | €12,734 | €11,265 | -€1,468 | -11.5% |
| Recurring financial charges | 65 | €12,734 | €11,265 | -€1,468 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €12,570 | €10,652 | -€1,918 | -15.3% |
| Income taxes | 67/77 | €1,272 | €3,847 | +€2,575 | +202% |
| Profit (loss) for the period | 9904 | €11,297 | €6,804 | -€4,493 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,297 | €6,804 | -€4,493 | -39.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.