ARCOMPTA: 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.
ARCOMPTA
Largest movements
- Receivables within one year -€5,597
down €5,597 (-30.6%), from €18,295 to €12,698
of which Other amounts receivable: -€8,290
- Tangible fixed assets -€932
down €932 (-7.4%), from €12,679 to €11,747
of which Other tangible fixed assets: -€1,447
- Profit (loss) carried forward +€10,892
up €10,892 (+68.0%), from €16,029 to €26,921
- Other debts -€9,305
down €9,305 (-97.8%), from €9,519 to €214
- Debts after one year -€7,698
down €7,698 (-24.3%), from €31,683 to €23,986
- Short-term financial debts -€1,469
down €1,469 (-39.4%), from €3,732 to €2,263
- Trade debts +€1,078
up €1,078 (+137.2%), from €785 to €1,863
- Gross operating margin +€8,537
up €8,537 (+76.0%), from €11,234 to €19,772
- Taxes +€2,382
up €2,382 (+113.0%), from €2,109 to €4,491
- Financial income +€2,000
new in 2025: €2,000
- Other operating charges -€347
down €347 (-73.1%), from €474 to €128
- Financial charges -€309
down €309 (-12.7%), from €2,437 to €2,129
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 | €75,380 | €68,445 | -€6,936 | -9.2% |
| Fixed assets | 21/28 | €56,679 | €55,747 | -€932 | -1.6% |
| Tangible fixed assets | 22/27 | €12,679 | €11,747 | -€932 | -7.4% |
| Furniture and vehicles | 24 | €1,906 | €2,420 | +€514 | +27.0% |
| Other tangible fixed assets | 26 | €10,773 | €9,326 | -€1,447 | -13.4% |
| Financial fixed assets | 28 | €44,000 | €44,000 | = | 0.0% |
| Current assets | 29/58 | €18,701 | €12,698 | -€6,003 | -32.1% |
| Amounts receivable within one year | 40/41 | €18,295 | €12,698 | -€5,597 | -30.6% |
| Trade receivables | 40 | €7,084 | €9,777 | +€2,693 | +38.0% |
| Other amounts receivable | 41 | €11,211 | €2,921 | -€8,290 | -73.9% |
| Cash at bank and in hand | 54/58 | €347 | €0 | -€347 | -100.0% |
| Deferred charges and accrued income | 490/1 | €59 | €0 | -€59 | -100.0% |
| Total equity and liabilities | 10/49 | €75,380 | €68,445 | -€6,936 | -9.2% |
| Equity | 10/15 | €16,029 | €26,921 | +€10,892 | +68.0% |
| Profit (loss) carried forward | 14 | €16,029 | €26,921 | +€10,892 | +68.0% |
| Amounts payable | 17/49 | €59,351 | €41,523 | -€17,828 | -30.0% |
| Amounts payable after more than one year | 17 | €31,683 | €23,986 | -€7,698 | -24.3% |
| Financial debts | 170/4 | €31,683 | €23,986 | -€7,698 | -24.3% |
| Amounts payable within one year | 42/48 | €27,668 | €17,538 | -€10,130 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €8,062 | €8,263 | +€201 | +2.5% |
| Financial debts | 43 | €3,732 | €2,263 | -€1,469 | -39.4% |
| Other loans | 439 | €3,732 | €2,263 | -€1,469 | -39.4% |
| Trade debts | 44 | €785 | €1,863 | +€1,078 | +137.2% |
| Suppliers | 440/4 | €785 | €1,863 | +€1,078 | +137.2% |
| Taxes, remuneration and social security | 45 | €5,570 | €4,935 | -€635 | -11.4% |
| Taxes | 450/3 | €5,570 | €4,935 | -€635 | -11.4% |
| Other amounts payable | 47/48 | €9,519 | €214 | -€9,305 | -97.8% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,465 | €2,655 | +€190 | +7.7% |
| Other operating charges | 640/8 | €474 | €128 | -€347 | -73.1% |
| Non-recurring operating charges | 66A | €279 | €644 | +€365 | +130.5% |
| Gross operating margin | 9900 | €11,234 | €19,772 | +€8,537 | +76.0% |
| Operating profit (loss) | 9901 | €8,015 | €16,345 | +€8,330 | +103.9% |
| Financial income | 75/76B | - | €2,000 | +€2,000 | |
| Recurring financial income | 75 | - | €2,000 | +€2,000 | |
| Financial charges | 65/66B | €2,437 | €2,129 | -€309 | -12.7% |
| Recurring financial charges | 65 | €2,437 | €2,129 | -€309 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €5,578 | €16,217 | +€10,639 | +190.7% |
| Income taxes | 67/77 | €2,109 | €4,491 | +€2,382 | +113.0% |
| Profit (loss) for the period | 9904 | €3,469 | €11,725 | +€8,256 | +238.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,469 | €11,725 | +€8,256 | +238.0% |
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 8 October 2026 via checked.be.