ARCS 3226: 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.
ARCS 3226
Largest movements
- Receivables within one year +€72,425
up €72,425 (+226%), from €31,998 to €104,423
of which Trade receivables: +€54,723
- Cash -€15,989
down €15,989 (-87.8%), from €18,203 to €2,214
mainly Receivables within one year (-€72,425) and Debts after one year (-€15,267)
- Tangible fixed assets -€13,035
down €13,035 (-34.6%), from €37,638 to €24,604
of which Furniture and vehicles: -€11,562
- Profit (loss) carried forward +€52,514
up €52,514 (+124%), from €42,288 to €94,803
- Debts after one year -€15,267
no longer reported in 2025 (was €15,267)
- Other debts +€4,388
up €4,388 (+510%), from €861 to €5,249
- Tax, wage and social debts +€1,978
up €1,978 (+17.0%), from €11,671 to €13,649
- Turnover -€106,500
no longer reported in 2025 (was €106,500)
- Gross operating margin +€50,940
up €50,940 (+168%), from €30,378 to €81,318
- Taxes +€1,602
up €1,602 (+13.2%), from €12,157 to €13,759
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 | €87,840 | €131,241 | +€43,401 | +49.4% |
| Fixed assets | 21/28 | €37,638 | €24,604 | -€13,035 | -34.6% |
| Tangible fixed assets | 22/27 | €37,638 | €24,604 | -€13,035 | -34.6% |
| Plant, machinery and equipment | 23 | €2,952 | €1,480 | -€1,473 | -49.9% |
| Furniture and vehicles | 24 | €34,686 | €23,124 | -€11,562 | -33.3% |
| Current assets | 29/58 | €50,201 | €106,637 | +€56,436 | +112% |
| Amounts receivable within one year | 40/41 | €31,998 | €104,423 | +€72,425 | +226% |
| Trade receivables | 40 | €31,460 | €86,182 | +€54,723 | +174% |
| Other amounts receivable | 41 | €539 | €18,241 | +€17,702 | +3,285% |
| Cash at bank and in hand | 54/58 | €18,203 | €2,214 | -€15,989 | -87.8% |
| Total equity and liabilities | 10/49 | €87,840 | €131,241 | +€43,401 | +49.4% |
| Equity | 10/15 | €44,288 | €96,803 | +€52,514 | +119% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,288 | €94,803 | +€52,514 | +124% |
| Amounts payable | 17/49 | €43,551 | €34,438 | -€9,113 | -20.9% |
| Amounts payable after more than one year | 17 | €15,267 | - | -€15,267 | |
| Financial debts | 170/4 | €15,267 | - | -€15,267 | |
| Amounts payable within one year | 42/48 | €28,284 | €34,438 | +€6,154 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €15,753 | €15,540 | -€213 | -1.4% |
| Taxes, remuneration and social security | 45 | €11,671 | €13,649 | +€1,978 | +17.0% |
| Taxes | 450/3 | €11,671 | €13,649 | +€1,978 | +17.0% |
| Other amounts payable | 47/48 | €861 | €5,249 | +€4,388 | +510% |
| Turnover | 70 | €106,500 | - | -€106,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,098 | €13,035 | -€63 | -0.5% |
| Other operating charges | 640/8 | €299 | €188 | -€111 | -37.2% |
| Non-recurring operating charges | 66A | - | €1,696 | +€1,696 | |
| Gross operating margin | 9900 | €30,378 | €81,318 | +€50,940 | +168% |
| Operating profit (loss) | 9901 | €16,980 | €66,400 | +€49,419 | +291% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €63 | €128 | +€65 | +104% |
| Recurring financial charges | 65 | €63 | €128 | +€65 | +104% |
| Profit (loss) for the period before taxes | 9903 | €16,918 | €66,273 | +€49,356 | +292% |
| Income taxes | 67/77 | €12,157 | €13,759 | +€1,602 | +13.2% |
| Profit (loss) for the period | 9904 | €4,761 | €52,514 | +€47,754 | +1,003% |
| Profit (loss) for the period to be appropriated | 9905 | €4,761 | €52,514 | +€47,754 | +1,003% |
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 24 October 2026 via checked.be.