ARCQ ELEKTRO: 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.
ARCQ ELEKTRO
Largest movements
- Cash +€145,040
up €145,040 (+27.5%), from €526,924 to €671,965
mainly Other debts (+€136,289) and Receivables within one year (+€82,590)
- Receivables within one year -€82,590
down €82,590 (-64.8%), from €127,396 to €44,806
of which Trade receivables: -€71,041
- Other debts +€136,289
up €136,289 (+32,771%), from €416 to €136,705
- Reserves -€84,362
down €84,362 (-14.8%), from €569,919 to €485,557
of which Distributable reserves: -€84,362
- Tax, wage and social debts +€15,631
up €15,631 (+85.8%), from €18,227 to €33,858
- Gross operating margin -€50,526
down €50,526 (-35.9%), from €140,897 to €90,371
- Taxes -€15,377
down €15,377 (-38.6%), from €39,813 to €24,436
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.
Derived cash bridge
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 | €678,134 | €743,688 | +€65,554 | +9.7% |
| Fixed assets | 21/28 | €1,002 | €2,663 | +€1,661 | +166% |
| Tangible fixed assets | 22/27 | €1,002 | €2,663 | +€1,661 | +166% |
| Plant, machinery and equipment | 23 | €32 | €1,064 | +€1,032 | +3,224% |
| Furniture and vehicles | 24 | €627 | €1,599 | +€972 | +155% |
| Other tangible fixed assets | 26 | €343 | - | -€343 | |
| Current assets | 29/58 | €677,132 | €741,025 | +€63,893 | +9.4% |
| Stocks and contracts in progress | 3 | €17,792 | €23,148 | +€5,357 | +30.1% |
| Stocks | 30/36 | €17,792 | €23,148 | +€5,357 | +30.1% |
| Amounts receivable within one year | 40/41 | €127,396 | €44,806 | -€82,590 | -64.8% |
| Trade receivables | 40 | €108,861 | €37,820 | -€71,041 | -65.3% |
| Other amounts receivable | 41 | €18,535 | €6,986 | -€11,549 | -62.3% |
| Cash at bank and in hand | 54/58 | €526,924 | €671,965 | +€145,040 | +27.5% |
| Deferred charges and accrued income | 490/1 | €5,020 | €1,105 | -€3,915 | -78.0% |
| Total equity and liabilities | 10/49 | €678,134 | €743,688 | +€65,554 | +9.7% |
| Equity | 10/15 | €649,319 | €564,957 | -€84,362 | -13.0% |
| Contributions | 10/11 | €79,400 | €79,400 | = | 0.0% |
| Reserves | 13 | €569,919 | €485,557 | -€84,362 | -14.8% |
| Non-distributable reserves | 130/1 | €10,715 | €10,715 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,715 | €10,715 | = | 0.0% |
| Distributable reserves | 133 | €559,204 | €474,842 | -€84,362 | -15.1% |
| Amounts payable | 17/49 | €28,815 | €178,731 | +€149,916 | +520% |
| Amounts payable within one year | 42/48 | €28,815 | €178,731 | +€149,916 | +520% |
| Trade debts | 44 | €10,173 | €8,147 | -€2,026 | -19.9% |
| Suppliers | 440/4 | €10,173 | €8,147 | -€2,026 | -19.9% |
| Advances received on contracts in progress | 46 | - | €22 | +€22 | |
| Taxes, remuneration and social security | 45 | €18,227 | €33,858 | +€15,631 | +85.8% |
| Taxes | 450/3 | €18,227 | €33,858 | +€15,631 | +85.8% |
| Other amounts payable | 47/48 | €416 | €136,705 | +€136,289 | +32,771% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,780 | €1,026 | -€754 | -42.4% |
| Other operating charges | 640/8 | €1,119 | €1,255 | +€136 | +12.2% |
| Gross operating margin | 9900 | €140,897 | €90,371 | -€50,526 | -35.9% |
| Operating profit (loss) | 9901 | €137,997 | €88,089 | -€49,908 | -36.2% |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Financial charges | 65/66B | €51 | €65 | +€14 | +28.4% |
| Recurring financial charges | 65 | €51 | €65 | +€14 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €137,946 | €88,078 | -€49,868 | -36.2% |
| Income taxes | 67/77 | €39,813 | €24,436 | -€15,377 | -38.6% |
| Profit (loss) for the period | 9904 | €98,133 | €63,642 | -€34,491 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €98,133 | €63,642 | -€34,491 | -35.1% |
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 28 October 2026 via checked.be.