ARCLA Management: 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.
ARCLA Management
Largest movements
- Receivables within one year +€32,489
up €32,489 (+7,480%), from €434 to €32,923
- Cash -€20,575
down €20,575 (-91.4%), from €22,514 to €1,939
mainly Receivables within one year (-€32,489) and Net result for the year (-€1,254)
- Tangible fixed assets -€642
down €642 (-29.7%), from €2,166 to €1,524
of which Furniture and vehicles: -€423
- Tax, wage and social debts +€9,355
up €9,355 (+132%), from €7,076 to €16,431
of which Remuneration and social security: +€6,191
- Trade debts +€3,573
up €3,573 (+684%), from €523 to €4,096
- Profit (loss) carried forward -€1,254
down €1,254 (-11.6%), from €10,822 to €9,567
- Gross operating margin -€12,649
down €12,649 (-75.7%), from €16,703 to €4,055
- Taxes -€2,172
down €2,172 (-54.4%), from €3,990 to €1,818
- Financial charges +€1,069
up €1,069 (+63.2%), from €1,692 to €2,761
- Depreciation +€443
up €443 (+222%), from €199 to €642
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 | €25,266 | €36,561 | +€11,295 | +44.7% |
| Fixed assets | 21/28 | €2,166 | €1,524 | -€642 | -29.7% |
| Tangible fixed assets | 22/27 | €2,166 | €1,524 | -€642 | -29.7% |
| Furniture and vehicles | 24 | €1,219 | €796 | -€423 | -34.7% |
| Other tangible fixed assets | 26 | €947 | €728 | -€219 | -23.1% |
| Current assets | 29/58 | €23,100 | €35,038 | +€11,937 | +51.7% |
| Amounts receivable within one year | 40/41 | €434 | €32,923 | +€32,489 | +7,480% |
| Trade receivables | 40 | €434 | €32,923 | +€32,489 | +7,480% |
| Cash at bank and in hand | 54/58 | €22,514 | €1,939 | -€20,575 | -91.4% |
| Deferred charges and accrued income | 490/1 | €152 | €175 | +€23 | +15.4% |
| Total equity and liabilities | 10/49 | €25,266 | €36,561 | +€11,295 | +44.7% |
| Equity | 10/15 | €11,822 | €10,567 | -€1,254 | -10.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,822 | €9,567 | -€1,254 | -11.6% |
| Amounts payable | 17/49 | €13,444 | €25,994 | +€12,549 | +93.3% |
| Amounts payable within one year | 42/48 | €11,444 | €24,194 | +€12,749 | +111% |
| Trade debts | 44 | €523 | €4,096 | +€3,573 | +684% |
| Suppliers | 440/4 | €523 | €4,096 | +€3,573 | +684% |
| Taxes, remuneration and social security | 45 | €7,076 | €16,431 | +€9,355 | +132% |
| Taxes | 450/3 | €7,076 | €10,241 | +€3,165 | +44.7% |
| Remuneration and social security | 454/9 | - | €6,191 | +€6,191 | |
| Other amounts payable | 47/48 | €3,846 | €3,667 | -€179 | -4.7% |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,800 | -€200 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €199 | €642 | +€443 | +222% |
| Other operating charges | 640/8 | - | €89 | +€89 | |
| Gross operating margin | 9900 | €16,703 | €4,055 | -€12,649 | -75.7% |
| Operating profit (loss) | 9901 | €16,504 | €3,323 | -€13,181 | -79.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,692 | €2,761 | +€1,069 | +63.2% |
| Recurring financial charges | 65 | €1,692 | €2,761 | +€1,069 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | €14,812 | €563 | -€14,249 | -96.2% |
| Income taxes | 67/77 | €3,990 | €1,818 | -€2,172 | -54.4% |
| Profit (loss) for the period | 9904 | €10,822 | -€1,254 | -€12,076 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,822 | -€1,254 | -€12,076 |
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 20 October 2026 via checked.be.