Arcona: 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.
Arcona
Largest movements
- Cash +€26,092
up €26,092 (+206.0%), from €12,668 to €38,759
mainly Depreciation (+€27,890) and Receivables within one year (+€20,910)
- Receivables within one year -€20,910
down €20,910 (-61.4%), from €34,066 to €13,156
of which Trade receivables: -€24,677
- Tangible fixed assets -€18,854
down €18,854 (-6.9%), from €272,616 to €253,762
of which Land and buildings: -€16,909
- Current investments +€5,750
up €5,750 (+71.9%), from €8,000 to €13,750
- Other debts -€21,472
down €21,472 (-25.8%), from €83,299 to €61,827
- Trade debts +€13,193
up €13,193 (+53.5%), from €24,648 to €37,841
- Current portion of long-term debt +€9,151
up €9,151 (+40.5%), from €22,587 to €31,738
- Reserves -€6,338
down €6,338 (-3.2%), from €197,381 to €191,043
of which Distributable reserves: -€6,338
- Gross operating margin -€34,518
down €34,518 (-52.2%), from €66,073 to €31,555
- Taxes -€6,542
down €6,542 (-94.0%), from €6,957 to €416
- Financial charges -€5,070
down €5,070 (-38.6%), from €13,149 to €8,078
of which Financial charges: -€7,795
- Financial income +€736
up €736 (+655.9%), from €112 to €848
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 | €521,803 | €510,583 | -€11,220 | -2.2% |
| Fixed assets | 21/28 | €377,558 | €358,119 | -€19,439 | -5.1% |
| Intangible fixed assets | 21 | €104,942 | €104,357 | -€585 | -0.6% |
| Tangible fixed assets | 22/27 | €272,616 | €253,762 | -€18,854 | -6.9% |
| Land and buildings | 22 | €247,353 | €230,444 | -€16,909 | -6.8% |
| Plant, machinery and equipment | 23 | €16,236 | €18,170 | +€1,934 | +11.9% |
| Furniture and vehicles | 24 | €9,027 | €5,148 | -€3,879 | -43.0% |
| Current assets | 29/58 | €144,246 | €152,464 | +€8,219 | +5.7% |
| Stocks and contracts in progress | 3 | €87,157 | €84,350 | -€2,807 | -3.2% |
| Stocks | 30/36 | €87,157 | €84,350 | -€2,807 | -3.2% |
| Amounts receivable within one year | 40/41 | €34,066 | €13,156 | -€20,910 | -61.4% |
| Trade receivables | 40 | €28,799 | €4,122 | -€24,677 | -85.7% |
| Other amounts receivable | 41 | €5,266 | €9,033 | +€3,767 | +71.5% |
| Current investments | 50/53 | €8,000 | €13,750 | +€5,750 | +71.9% |
| Cash at bank and in hand | 54/58 | €12,668 | €38,759 | +€26,092 | +206.0% |
| Deferred charges and accrued income | 490/1 | €2,355 | €2,449 | +€95 | +4.0% |
| Total equity and liabilities | 10/49 | €521,803 | €510,583 | -€11,220 | -2.2% |
| Equity | 10/15 | €227,381 | €221,043 | -€6,338 | -2.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €197,381 | €191,043 | -€6,338 | -3.2% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €194,381 | €188,043 | -€6,338 | -3.3% |
| Amounts payable | 17/49 | €294,422 | €289,540 | -€4,882 | -1.7% |
| Amounts payable after more than one year | 17 | €133,359 | €129,996 | -€3,363 | -2.5% |
| Financial debts | 170/4 | €133,359 | €129,996 | -€3,363 | -2.5% |
| Amounts payable within one year | 42/48 | €145,092 | €146,202 | +€1,110 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €22,587 | €31,738 | +€9,151 | +40.5% |
| Financial debts | 43 | €23 | - | -€23 | |
| Credit institutions | 430/8 | €23 | - | -€23 | |
| Trade debts | 44 | €24,648 | €37,841 | +€13,193 | +53.5% |
| Suppliers | 440/4 | €24,648 | €37,841 | +€13,193 | +53.5% |
| Advances received on contracts in progress | 46 | - | €199 | +€199 | |
| Taxes, remuneration and social security | 45 | €14,536 | €14,596 | +€61 | +0.4% |
| Taxes | 450/3 | €14,536 | €14,596 | +€61 | +0.4% |
| Other amounts payable | 47/48 | €83,299 | €61,827 | -€21,472 | -25.8% |
| Accrued charges and deferred income | 492/3 | €15,971 | €13,342 | -€2,629 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,284 | €27,890 | -€394 | -1.4% |
| Other operating charges | 640/8 | €2,526 | €2,357 | -€169 | -6.7% |
| Gross operating margin | 9900 | €66,073 | €31,555 | -€34,518 | -52.2% |
| Operating profit (loss) | 9901 | €35,262 | €1,308 | -€33,954 | -96.3% |
| Financial income | 75/76B | €112 | €848 | +€736 | +655.9% |
| Recurring financial income | 75 | €112 | €848 | +€736 | +655.9% |
| Financial charges | 65/66B | €13,149 | €8,078 | -€5,070 | -38.6% |
| Recurring financial charges | 65 | €13,149 | €5,353 | -€7,795 | -59.3% |
| Non-recurring financial charges | 66B | - | €2,725 | +€2,725 | |
| Profit (loss) for the period before taxes | 9903 | €22,225 | -€5,922 | -€28,148 | |
| Income taxes | 67/77 | €6,957 | €416 | -€6,542 | -94.0% |
| Profit (loss) for the period | 9904 | €15,268 | -€6,338 | -€21,606 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,268 | -€6,338 | -€21,606 |
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 10 October 2026 via checked.be.