Arco Bati: 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.
Arco Bati
Largest movements
- Tangible fixed assets -€13,454
no longer reported in 2025 (was €13,454)
of which Furniture and vehicles: -€12,775
- Cash -€6,413
down €6,413 (-79.2%), from €8,101 to €1,688
mainly Net result for the year (-€12,101) and Receivables within one year (-€4,408)
- Receivables within one year +€4,408
up €4,408 (+803%), from €549 to €4,957
of which Trade receivables: +€4,957
- Deferred charges and accrued income -€1,084
down €1,084 (-60.3%), from €1,798 to €714
- Profit (loss) carried forward -€12,101
down €12,101, from €6,575 to -€5,526
- Debts after one year -€4,009
no longer reported in 2025 (was €4,009)
- Current portion of long-term debt -€1,751
down €1,751 (-30.4%), from €5,760 to €4,009
- Other debts +€899
up €899 (+50.3%), from €1,789 to €2,688
- Tax, wage and social debts +€263
up €263 (+67.1%), from €392 to €655
- Gross operating margin +€17,401
up €17,401 (+91.8%), from -€18,951 to -€1,550
- Depreciation -€12,005
down €12,005 (-96.8%), from €12,401 to €396
- Financial charges +€8,265
up €8,265 (+815%), from €1,014 to €9,279
of which Non-recurring financial charges: +€8,558
- Other operating charges -€571
down €571 (-88.5%), from €645 to €74
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 | €23,902 | €7,359 | -€16,543 | -69.2% |
| Fixed assets | 21/28 | €13,454 | - | -€13,454 | |
| Tangible fixed assets | 22/27 | €13,454 | - | -€13,454 | |
| Plant, machinery and equipment | 23 | €611 | - | -€611 | |
| Furniture and vehicles | 24 | €12,775 | - | -€12,775 | |
| Other tangible fixed assets | 26 | €68 | - | -€68 | |
| Current assets | 29/58 | €10,448 | €7,359 | -€3,089 | -29.6% |
| Amounts receivable within one year | 40/41 | €549 | €4,957 | +€4,408 | +803% |
| Trade receivables | 40 | - | €4,957 | +€4,957 | |
| Other amounts receivable | 41 | €549 | - | -€549 | |
| Cash at bank and in hand | 54/58 | €8,101 | €1,688 | -€6,413 | -79.2% |
| Deferred charges and accrued income | 490/1 | €1,798 | €714 | -€1,084 | -60.3% |
| Total equity and liabilities | 10/49 | €23,902 | €7,359 | -€16,543 | -69.2% |
| Equity | 10/15 | €11,575 | -€526 | -€12,101 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,575 | -€5,526 | -€12,101 | |
| Amounts payable | 17/49 | €12,327 | €7,885 | -€4,442 | -36.0% |
| Amounts payable after more than one year | 17 | €4,009 | - | -€4,009 | |
| Financial debts | 170/4 | €4,009 | - | -€4,009 | |
| Amounts payable within one year | 42/48 | €8,318 | €7,885 | -€433 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €5,760 | €4,009 | -€1,751 | -30.4% |
| Trade debts | 44 | €377 | €533 | +€156 | +41.4% |
| Suppliers | 440/4 | €377 | €533 | +€156 | +41.4% |
| Taxes, remuneration and social security | 45 | €392 | €655 | +€263 | +67.1% |
| Taxes | 450/3 | €392 | €655 | +€263 | +67.1% |
| Other amounts payable | 47/48 | €1,789 | €2,688 | +€899 | +50.3% |
| Non-recurring operating income | 76A | - | €249 | +€249 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,401 | €396 | -€12,005 | -96.8% |
| Other operating charges | 640/8 | €645 | €74 | -€571 | -88.5% |
| Non-recurring operating charges | 66A | - | €584 | +€584 | |
| Gross operating margin | 9900 | -€18,951 | -€1,550 | +€17,401 | +91.8% |
| Operating profit (loss) | 9901 | -€31,997 | -€2,604 | +€29,393 | +91.9% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,014 | €9,279 | +€8,265 | +815% |
| Recurring financial charges | 65 | €1,014 | €721 | -€293 | -28.9% |
| Non-recurring financial charges | 66B | - | €8,558 | +€8,558 | |
| Profit (loss) for the period before taxes | 9903 | -€33,011 | -€11,881 | +€21,130 | +64.0% |
| Income taxes | 67/77 | €161 | €220 | +€59 | +36.6% |
| Profit (loss) for the period | 9904 | -€33,172 | -€12,101 | +€21,071 | +63.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,172 | -€12,101 | +€21,071 | +63.5% |
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.