ARCRIT: 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.
ARCRIT
Largest movements
- Cash +€45,211
up €45,211 (+48.8%), from €92,710 to €137,921
mainly Net result for the year (+€33,274) and Depreciation (+€15,706)
- Tangible fixed assets -€12,082
down €12,082 (-22.6%), from €53,514 to €41,431
of which Furniture and vehicles: -€12,076
- Receivables within one year -€6,128
down €6,128 (-15.0%), from €40,926 to €34,798
of which Other amounts receivable: -€3,329
- Deferred charges and accrued income +€2,408
up €2,408 (+72.3%), from €3,332 to €5,740
- Reserves +€33,274
up €33,274 (+21.1%), from €158,068 to €191,341
- Trade debts -€2,217
down €2,217 (-61.7%), from €3,593 to €1,376
- Gross operating margin +€34,417
up €34,417 (+120.2%), from €28,645 to €63,063
- Taxes +€9,444
up €9,444 (+241.2%), from €3,916 to €13,360
- Depreciation +€677
up €677 (+4.5%), from €15,028 to €15,706
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 | €190,481 | €219,890 | +€29,409 | +15.4% |
| Fixed assets | 21/28 | €53,514 | €41,431 | -€12,082 | -22.6% |
| Tangible fixed assets | 22/27 | €53,514 | €41,431 | -€12,082 | -22.6% |
| Plant, machinery and equipment | 23 | - | €440 | +€440 | |
| Furniture and vehicles | 24 | €50,507 | €38,431 | -€12,076 | -23.9% |
| Other tangible fixed assets | 26 | €3,007 | €2,561 | -€446 | -14.8% |
| Current assets | 29/58 | €136,968 | €178,459 | +€41,491 | +30.3% |
| Amounts receivable within one year | 40/41 | €40,926 | €34,798 | -€6,128 | -15.0% |
| Trade receivables | 40 | €33,541 | €30,743 | -€2,799 | -8.3% |
| Other amounts receivable | 41 | €7,384 | €4,056 | -€3,329 | -45.1% |
| Cash at bank and in hand | 54/58 | €92,710 | €137,921 | +€45,211 | +48.8% |
| Deferred charges and accrued income | 490/1 | €3,332 | €5,740 | +€2,408 | +72.3% |
| Total equity and liabilities | 10/49 | €190,481 | €219,890 | +€29,409 | +15.4% |
| Equity | 10/15 | €176,618 | €209,891 | +€33,274 | +18.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €158,068 | €191,341 | +€33,274 | +21.1% |
| Distributable reserves | 133 | €158,068 | €191,341 | +€33,274 | +21.1% |
| Amounts payable | 17/49 | €13,864 | €9,999 | -€3,865 | -27.9% |
| Amounts payable within one year | 42/48 | €13,864 | €9,999 | -€3,865 | -27.9% |
| Trade debts | 44 | €3,593 | €1,376 | -€2,217 | -61.7% |
| Suppliers | 440/4 | €3,593 | €1,376 | -€2,217 | -61.7% |
| Taxes, remuneration and social security | 45 | €9,809 | €8,624 | -€1,185 | -12.1% |
| Taxes | 450/3 | €9,809 | €8,624 | -€1,185 | -12.1% |
| Other amounts payable | 47/48 | €462 | - | -€462 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,028 | €15,706 | +€677 | +4.5% |
| Other operating charges | 640/8 | €1,673 | €1,140 | -€533 | -31.9% |
| Gross operating margin | 9900 | €28,645 | €63,063 | +€34,417 | +120.2% |
| Operating profit (loss) | 9901 | €11,944 | €46,217 | +€34,273 | +287.0% |
| Financial income | 75/76B | €478 | €724 | +€246 | +51.3% |
| Recurring financial income | 75 | €478 | €724 | +€246 | +51.3% |
| Financial charges | 65/66B | €632 | €307 | -€325 | -51.4% |
| Recurring financial charges | 65 | €632 | €307 | -€325 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €11,790 | €46,634 | +€34,844 | +295.5% |
| Income taxes | 67/77 | €3,916 | €13,360 | +€9,444 | +241.2% |
| Profit (loss) for the period | 9904 | €7,874 | €33,274 | +€25,400 | +322.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,874 | €33,274 | +€25,400 | +322.6% |
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.