ARCOS BVC: 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.
ARCOS BVC
Largest movements
- Cash -€19,093
down €19,093 (-89.6%), from €21,318 to €2,225
mainly Receivables within one year (-€12,895) and Trade debts (-€9,773)
- Receivables within one year +€12,895
up €12,895 (+7.3%), from €176,005 to €188,899
of which Trade receivables: +€11,533
- Profit (loss) carried forward +€13,392
no longer reported in 2025 (was -€13,392)
- Trade debts -€9,773
down €9,773 (-67.0%), from €14,585 to €4,813
- Reserves -€7,622
down €7,622 (-4.7%), from €162,943 to €155,322
of which Distributable reserves: -€5,762
- Tax, wage and social debts -€2,640
down €2,640 (-17.6%), from €15,035 to €12,395
- Gross operating margin -€28,456
down €28,456 (-86.3%), from €32,969 to €4,513
- Write-downs -€22,101
new in 2025: -€22,101
- Other operating charges +€9,539
up €9,539 (+68.8%), from €13,873 to €23,412
- Financial charges -€8,048
down €8,048 (-90.4%), from €8,905 to €857
of which Financial charges: -€8,426
- Taxes -€6,186
down €6,186 (-72.4%), from €8,551 to €2,364
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 | €197,766 | €191,124 | -€6,642 | -3.4% |
| Fixed assets | 21/28 | €161 | - | -€161 | |
| Financial fixed assets | 28 | €161 | - | -€161 | |
| Current assets | 29/58 | €197,605 | €191,124 | -€6,481 | -3.3% |
| Amounts receivable within one year | 40/41 | €176,005 | €188,899 | +€12,895 | +7.3% |
| Trade receivables | 40 | €50,909 | €62,441 | +€11,533 | +22.7% |
| Other amounts receivable | 41 | €125,096 | €126,458 | +€1,362 | +1.1% |
| Cash at bank and in hand | 54/58 | €21,318 | €2,225 | -€19,093 | -89.6% |
| Deferred charges and accrued income | 490/1 | €282 | - | -€282 | |
| Total equity and liabilities | 10/49 | €197,766 | €191,124 | -€6,642 | -3.4% |
| Equity | 10/15 | €168,146 | €173,916 | +€5,771 | +3.4% |
| Contributions | 10/11 | €18,595 | €18,595 | = | 0.0% |
| Reserves | 13 | €162,943 | €155,322 | -€7,622 | -4.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €161,083 | €155,322 | -€5,762 | -3.6% |
| Profit (loss) carried forward | 14 | -€13,392 | - | +€13,392 | |
| Amounts payable | 17/49 | €29,620 | €17,208 | -€12,413 | -41.9% |
| Amounts payable within one year | 42/48 | €29,620 | €17,208 | -€12,413 | -41.9% |
| Trade debts | 44 | €14,585 | €4,813 | -€9,773 | -67.0% |
| Suppliers | 440/4 | €14,585 | €4,813 | -€9,773 | -67.0% |
| Taxes, remuneration and social security | 45 | €15,035 | €12,395 | -€2,640 | -17.6% |
| Taxes | 450/3 | €15,035 | €12,395 | -€2,640 | -17.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€22,101 | -€22,101 | |
| Other operating charges | 640/8 | €13,873 | €23,412 | +€9,539 | +68.8% |
| Non-recurring operating charges | 66A | - | €907 | +€907 | |
| Gross operating margin | 9900 | €32,969 | €4,513 | -€28,456 | -86.3% |
| Operating profit (loss) | 9901 | €19,096 | €2,295 | -€16,801 | -88.0% |
| Financial income | 75/76B | €7,647 | €6,697 | -€950 | -12.4% |
| Recurring financial income | 75 | €7,647 | €6,697 | -€950 | -12.4% |
| Financial charges | 65/66B | €8,905 | €857 | -€8,048 | -90.4% |
| Recurring financial charges | 65 | €8,885 | €459 | -€8,426 | -94.8% |
| Non-recurring financial charges | 66B | €20 | €398 | +€378 | +1889.6% |
| Profit (loss) for the period before taxes | 9903 | €17,838 | €8,135 | -€9,703 | -54.4% |
| Income taxes | 67/77 | €8,551 | €2,364 | -€6,186 | -72.4% |
| Profit (loss) for the period | 9904 | €9,288 | €5,771 | -€3,517 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,288 | €5,771 | -€3,517 | -37.9% |
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.