ARCOLLIMMO: 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.
ARCOLLIMMO
Largest movements
- Current investments -€130,000
down €130,000 (-55.6%), from €233,850 to €103,850
- Receivables within one year +€17,600
up €17,600 (+18.1%), from €97,153 to €114,753
- Tangible fixed assets -€12,332
down €12,332 (-11.6%), from €106,636 to €94,304
of which Land and buildings: -€12,332
- Profit (loss) carried forward -€142,884
down €142,884 (-228.8%), from -€62,439 to -€205,323
- Provisions +€26,404
up €26,404 (+33.1%), from €79,755 to €106,159
of which Provisions for liabilities and charges: +€19,803
- Accrued charges and deferred income -€7,858
down €7,858 (-89.8%), from €8,750 to €892
- Financial charges +€129,760
up €129,760 (+20266.1%), from €640 to €130,400
of which Non-recurring financial charges: +€130,075
- Provisions -€59,817
no longer reported in 2025 (was €59,817)
- Gross operating margin -€52,061
down €52,061 (-66.5%), from €78,313 to €26,252
- Other operating charges -€8,258
no longer reported in 2025 (was €8,258)
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 | €440,160 | €314,073 | -€126,087 | -28.6% |
| Fixed assets | 21/28 | €106,636 | €94,304 | -€12,332 | -11.6% |
| Tangible fixed assets | 22/27 | €106,636 | €94,304 | -€12,332 | -11.6% |
| Land and buildings | 22 | €106,636 | €94,304 | -€12,332 | -11.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €333,525 | €219,770 | -€113,755 | -34.1% |
| Amounts receivable within one year | 40/41 | €97,153 | €114,753 | +€17,600 | +18.1% |
| Other amounts receivable | 41 | €97,153 | €114,753 | +€17,600 | +18.1% |
| Current investments | 50/53 | €233,850 | €103,850 | -€130,000 | -55.6% |
| Cash at bank and in hand | 54/58 | €2,522 | €1,167 | -€1,355 | -53.7% |
| Total equity and liabilities | 10/49 | €440,160 | €314,073 | -€126,087 | -28.6% |
| Equity | 10/15 | €105,589 | -€37,295 | -€142,884 | |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €88,028 | €88,028 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,632 | €8,632 | = | 0.0% |
| Legal reserve | 130 | €8,632 | €8,632 | = | 0.0% |
| Distributable reserves | 133 | €79,396 | €79,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,439 | -€205,323 | -€142,884 | -228.8% |
| Provisions and deferred taxes | 16 | €79,755 | €106,159 | +€26,404 | +33.1% |
| Provisions for liabilities and charges | 160/5 | €59,817 | €79,619 | +€19,803 | +33.1% |
| Other liabilities and charges | 164/5 | €59,817 | €79,619 | +€19,803 | +33.1% |
| Deferred taxes | 168 | €19,939 | €26,540 | +€6,601 | +33.1% |
| Amounts payable | 17/49 | €254,816 | €245,209 | -€9,607 | -3.8% |
| Amounts payable within one year | 42/48 | €246,066 | €244,317 | -€1,749 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €1,749 | - | -€1,749 | |
| Taxes, remuneration and social security | 45 | €17,835 | €17,749 | -€86 | -0.5% |
| Taxes | 450/3 | €17,835 | €17,749 | -€86 | -0.5% |
| Other amounts payable | 47/48 | €226,482 | €226,568 | +€86 | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,750 | €892 | -€7,858 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,701 | €12,332 | -€369 | -2.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €59,817 | - | -€59,817 | |
| Other operating charges | 640/8 | €8,258 | - | -€8,258 | |
| Gross operating margin | 9900 | €78,313 | €26,252 | -€52,061 | -66.5% |
| Operating profit (loss) | 9901 | -€2,463 | €13,920 | +€16,383 | |
| Financial charges | 65/66B | €640 | €130,400 | +€129,760 | +20266.1% |
| Recurring financial charges | 65 | €590 | €275 | -€315 | -53.4% |
| Non-recurring financial charges | 66B | €50 | €130,125 | +€130,075 | +260150.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,103 | -€116,480 | -€113,377 | -3654.0% |
| Transfer to deferred taxes | 680 | €19,939 | €26,404 | +€6,465 | +32.4% |
| Profit (loss) for the period | 9904 | -€23,042 | -€142,884 | -€119,842 | -520.1% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,042 | -€142,884 | -€119,842 | -520.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.