ArcScape: 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.
ArcScape
Largest movements
- Cash -€48,032
down €48,032 (-78.4%), from €61,266 to €13,234
mainly Contributions, distributions and other (-€71,101) and Tax, wage and social debts (-€9,771)
- Receivables within one year -€7,288
down €7,288 (-41.2%), from €17,696 to €10,408
of which Trade receivables: -€8,084
- Tangible fixed assets -€3,441
down €3,441 (-29.9%), from €11,500 to €8,059
of which Furniture and vehicles: -€2,975
- Reserves -€49,013
down €49,013 (-68.9%), from €71,101 to €22,088
- Tax, wage and social debts -€9,771
down €9,771 (-54.9%), from €17,803 to €8,032
- Trade debts +€2,028
up €2,028 (+79.4%), from €2,553 to €4,581
- Short-term financial debts -€1,605
down €1,605 (-99.9%), from €1,606 to €1
- Gross operating margin -€4,832
down €4,832 (-12.1%), from €39,774 to €34,942
- Taxes -€977
down €977 (-13.1%), from €7,433 to €6,456
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 | €95,723 | €37,558 | -€58,165 | -60.8% |
| Fixed assets | 21/28 | €11,500 | €8,059 | -€3,441 | -29.9% |
| Tangible fixed assets | 22/27 | €11,500 | €8,059 | -€3,441 | -29.9% |
| Plant, machinery and equipment | 23 | €1,929 | €1,463 | -€466 | -24.1% |
| Furniture and vehicles | 24 | €9,571 | €6,596 | -€2,975 | -31.1% |
| Current assets | 29/58 | €84,223 | €29,499 | -€54,724 | -65.0% |
| Amounts receivable within one year | 40/41 | €17,696 | €10,408 | -€7,288 | -41.2% |
| Trade receivables | 40 | €17,540 | €9,456 | -€8,084 | -46.1% |
| Other amounts receivable | 41 | €156 | €952 | +€796 | +509.1% |
| Current investments | 50/53 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €61,266 | €13,234 | -€48,032 | -78.4% |
| Deferred charges and accrued income | 490/1 | €5,260 | €5,357 | +€97 | +1.8% |
| Total equity and liabilities | 10/49 | €95,723 | €37,558 | -€58,165 | -60.8% |
| Equity | 10/15 | €73,601 | €24,588 | -€49,013 | -66.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €71,101 | €22,088 | -€49,013 | -68.9% |
| Distributable reserves | 133 | €71,101 | €22,088 | -€49,013 | -68.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €22,123 | €12,971 | -€9,152 | -41.4% |
| Amounts payable within one year | 42/48 | €22,123 | €12,971 | -€9,152 | -41.4% |
| Financial debts | 43 | €1,606 | €1 | -€1,605 | -99.9% |
| Credit institutions | 430/8 | €1,606 | €1 | -€1,605 | -99.9% |
| Trade debts | 44 | €2,553 | €4,581 | +€2,028 | +79.4% |
| Suppliers | 440/4 | €2,553 | €4,581 | +€2,028 | +79.4% |
| Taxes, remuneration and social security | 45 | €17,803 | €8,032 | -€9,771 | -54.9% |
| Taxes | 450/3 | €17,803 | €8,032 | -€9,771 | -54.9% |
| Other amounts payable | 47/48 | €160 | €356 | +€196 | +122.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,891 | €3,153 | +€261 | +9.0% |
| Other operating charges | 640/8 | €835 | €954 | +€119 | +14.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €39,774 | €34,942 | -€4,832 | -12.1% |
| Operating profit (loss) | 9901 | €36,048 | €30,836 | -€5,213 | -14.5% |
| Financial income | 75/76B | €0 | €13 | +€13 | |
| Recurring financial income | 75 | €0 | €13 | +€13 | |
| Financial charges | 65/66B | €2,601 | €2,305 | -€296 | -11.4% |
| Recurring financial charges | 65 | €2,601 | €2,305 | -€296 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €33,447 | €28,543 | -€4,904 | -14.7% |
| Income taxes | 67/77 | €7,433 | €6,456 | -€977 | -13.1% |
| Profit (loss) for the period | 9904 | €26,014 | €22,088 | -€3,927 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,014 | €22,088 | -€3,927 | -15.1% |
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 8 October 2026 via checked.be.