Arcola GP BE: what changed
Two fiscal 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.
Arcola GP BE
Largest movements
- Cash -€206,995
down €206,995 (-87.2%), from €237,273 to €30,278
mainly Trade debts (-€141,327) and Other debts (-€111,230)
- Receivables within one year -€64,224
down €64,224 (-47.7%), from €134,715 to €70,491
- Trade debts -€141,327
down €141,327 (-67.3%), from €210,136 to €68,809
- Other debts -€111,230
down €111,230 (-98.6%), from €112,861 to €1,631
- Tax, wage and social debts -€17,899
down €17,899 (-34.2%), from €52,327 to €34,428
- Gross operating margin -€148,659
down €148,659, from €146,384 to -€2,274
- Taxes -€36,447
down €36,447 (-98.4%), from €37,046 to €599
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.
Cash bridge derived
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 | €377,824 | €107,736 | -€270,088 | -71.5% |
| Fixed assets | 21/28 | €2,000 | €3,000 | +€1,000 | +50.0% |
| Financial fixed assets | 28 | €2,000 | €3,000 | +€1,000 | +50.0% |
| Current assets | 29/58 | €375,824 | €104,736 | -€271,088 | -72.1% |
| Amounts receivable within one year | 40/41 | €134,715 | €70,491 | -€64,224 | -47.7% |
| Other amounts receivable | 41 | €134,715 | €70,491 | -€64,224 | -47.7% |
| Cash at bank and in hand | 54/58 | €237,273 | €30,278 | -€206,995 | -87.2% |
| Deferred charges and accrued income | 490/1 | €3,836 | €3,966 | +€130 | +3.4% |
| Total equity and liabilities | 10/49 | €377,824 | €107,736 | -€270,088 | -71.5% |
| Equity | 10/15 | €2,500 | €2,868 | +€368 | +14.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €368 | +€368 | |
| Distributable reserves | 133 | - | €368 | +€368 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €375,324 | €104,868 | -€270,456 | -72.1% |
| Amounts payable within one year | 42/48 | €375,324 | €104,868 | -€270,456 | -72.1% |
| Trade debts | 44 | €210,136 | €68,809 | -€141,327 | -67.3% |
| Suppliers | 440/4 | €210,136 | €68,809 | -€141,327 | -67.3% |
| Taxes, remuneration and social security | 45 | €52,327 | €34,428 | -€17,899 | -34.2% |
| Taxes | 450/3 | €52,327 | €34,428 | -€17,899 | -34.2% |
| Other amounts payable | 47/48 | €112,861 | €1,631 | -€111,230 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,105 | €0 | -€1,105 | -100.0% |
| Other operating charges | 640/8 | €1,414 | €333 | -€1,080 | -76.4% |
| Gross operating margin | 9900 | €146,384 | -€2,274 | -€148,659 | |
| Operating profit (loss) | 9901 | €143,866 | -€2,608 | -€146,473 | |
| Financial income | 75/76B | €3,836 | €3,966 | +€130 | +3.4% |
| Recurring financial income | 75 | €3,836 | €3,966 | +€130 | +3.4% |
| Financial charges | 65/66B | €425 | €391 | -€34 | -8.0% |
| Recurring financial charges | 65 | €425 | €391 | -€34 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €147,276 | €967 | -€146,309 | -99.3% |
| Income taxes | 67/77 | €37,046 | €599 | -€36,447 | -98.4% |
| Profit (loss) for the period | 9904 | €110,230 | €368 | -€109,862 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €110,230 | €368 | -€109,862 | -99.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.