ARCOTEC: 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.
ARCOTEC
Largest movements
- Receivables within one year -€3,839
down €3,839 (-7.4%), from €51,845 to €48,006
of which Trade receivables: -€5,709
- Short-term financial debts -€17,650
down €17,650 (-58.4%), from €30,220 to €12,570
- Trade debts +€8,004
up €8,004 (+16.8%), from €47,676 to €55,680
- Profit (loss) carried forward +€5,736
up €5,736 (+19.1%), from -€30,094 to -€24,358
- Purchases and services +€128,274
new in 2025: €128,274
- Gross operating margin +€8,466
up €8,466 (+325.0%), from €2,605 to €11,071
- Financial charges -€1,483
down €1,483 (-35.4%), from €4,188 to €2,705
- Other operating charges +€552
up €552 (+51.4%), from €1,073 to €1,625
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,315 | €64,369 | -€3,946 | -5.8% |
| Fixed assets | 21/28 | €107 | - | -€107 | |
| Tangible fixed assets | 22/27 | €107 | - | -€107 | |
| Plant, machinery and equipment | 23 | €107 | - | -€107 | |
| Current assets | 29/58 | €68,208 | €64,369 | -€3,839 | -5.6% |
| Stocks and contracts in progress | 3 | €16,363 | €16,363 | = | 0.0% |
| Stocks | 30/36 | €16,363 | €16,363 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,845 | €48,006 | -€3,839 | -7.4% |
| Trade receivables | 40 | €47,927 | €42,218 | -€5,709 | -11.9% |
| Other amounts receivable | 41 | €3,918 | €5,788 | +€1,870 | +47.7% |
| Total equity and liabilities | 10/49 | €68,315 | €64,369 | -€3,946 | -5.8% |
| Equity | 10/15 | -€9,643 | -€3,907 | +€5,736 | +59.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,094 | -€24,358 | +€5,736 | +19.1% |
| Amounts payable | 17/49 | €77,958 | €68,276 | -€9,682 | -12.4% |
| Amounts payable within one year | 42/48 | €77,958 | €68,276 | -€9,682 | -12.4% |
| Financial debts | 43 | €30,220 | €12,570 | -€17,650 | -58.4% |
| Credit institutions | 430/8 | €30,220 | €12,570 | -€17,650 | -58.4% |
| Trade debts | 44 | €47,676 | €55,680 | +€8,004 | +16.8% |
| Suppliers | 440/4 | €47,676 | €55,680 | +€8,004 | +16.8% |
| Other amounts payable | 47/48 | €62 | €26 | -€36 | -58.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €128,274 | +€128,274 | |
| Remuneration, social security and pensions | 62 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €107 | -€103 | -49.0% |
| Other operating charges | 640/8 | €1,073 | €1,625 | +€552 | +51.4% |
| Gross operating margin | 9900 | €2,605 | €11,071 | +€8,466 | +325.0% |
| Operating profit (loss) | 9901 | €1,322 | €9,289 | +€7,967 | +602.6% |
| Financial income | 75/76B | €230 | €120 | -€110 | -47.8% |
| Recurring financial income | 75 | €230 | €120 | -€110 | -47.8% |
| Financial charges | 65/66B | €4,188 | €2,705 | -€1,483 | -35.4% |
| Recurring financial charges | 65 | €4,188 | €2,705 | -€1,483 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,636 | €6,704 | +€9,340 | |
| Income taxes | 67/77 | €966 | €968 | +€2 | +0.2% |
| Profit (loss) for the period | 9904 | -€3,602 | €5,736 | +€9,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,602 | €5,736 | +€9,338 |
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 11 October 2026 via checked.be.