ArcSoft: 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.
ArcSoft
Largest movements
- Receivables within one year -€97,049
down €97,049 (-74.5%), from €130,230 to €33,182
of which Other amounts receivable: -€101,936
- Cash +€10,328
up €10,328 (+8.7%), from €118,748 to €129,076
mainly Net result for the year (+€136,077) and Receivables within one year (+€97,049)
- Profit (loss) carried forward -€186,923
down €186,923 (-86.9%), from €215,074 to €28,151
- Other debts +€67,751
new in 2025: €67,751
- Tax, wage and social debts +€35,733
up €35,733 (+85.5%), from €41,773 to €77,506
of which Taxes: +€38,896
- Gross operating margin +€37,722
up €37,722 (+26.1%), from €144,580 to €182,303
- Taxes +€7,957
up €7,957 (+24.1%), from €32,971 to €40,928
- Financial income -€5,212
no longer reported in 2025 (was €5,212)
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 | €261,576 | €177,137 | -€84,438 | -32.3% |
| Fixed assets | 21/28 | €12,245 | €14,521 | +€2,275 | +18.6% |
| Tangible fixed assets | 22/27 | €12,245 | €14,521 | +€2,275 | +18.6% |
| Furniture and vehicles | 24 | €3,695 | €6,871 | +€3,176 | +86.0% |
| Other tangible fixed assets | 26 | €8,551 | €7,650 | -€901 | -10.5% |
| Current assets | 29/58 | €249,331 | €162,617 | -€86,714 | -34.8% |
| Amounts receivable within one year | 40/41 | €130,230 | €33,182 | -€97,049 | -74.5% |
| Trade receivables | 40 | €25,557 | €30,444 | +€4,887 | +19.1% |
| Other amounts receivable | 41 | €104,674 | €2,738 | -€101,936 | -97.4% |
| Cash at bank and in hand | 54/58 | €118,748 | €129,076 | +€10,328 | +8.7% |
| Deferred charges and accrued income | 490/1 | €352 | €359 | +€7 | +1.9% |
| Total equity and liabilities | 10/49 | €261,576 | €177,137 | -€84,438 | -32.3% |
| Equity | 10/15 | €218,074 | €31,151 | -€186,923 | -85.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €215,074 | €28,151 | -€186,923 | -86.9% |
| Amounts payable | 17/49 | €43,502 | €145,986 | +€102,484 | +235.6% |
| Amounts payable within one year | 42/48 | €43,502 | €145,986 | +€102,484 | +235.6% |
| Trade debts | 44 | €1,729 | €730 | -€999 | -57.8% |
| Suppliers | 440/4 | €1,729 | €730 | -€999 | -57.8% |
| Taxes, remuneration and social security | 45 | €41,773 | €77,506 | +€35,733 | +85.5% |
| Taxes | 450/3 | €38,610 | €77,506 | +€38,896 | +100.7% |
| Remuneration and social security | 454/9 | €3,163 | - | -€3,163 | |
| Other amounts payable | 47/48 | - | €67,751 | +€67,751 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,895 | €4,157 | +€1,262 | +43.6% |
| Other operating charges | 640/8 | €1,065 | €699 | -€366 | -34.4% |
| Gross operating margin | 9900 | €144,580 | €182,303 | +€37,722 | +26.1% |
| Operating profit (loss) | 9901 | €140,620 | €177,447 | +€36,827 | +26.2% |
| Financial income | 75/76B | €5,212 | - | -€5,212 | |
| Recurring financial income | 75 | €5,212 | - | -€5,212 | |
| Financial charges | 65/66B | €137 | €442 | +€304 | +221.5% |
| Recurring financial charges | 65 | €137 | €442 | +€304 | +221.5% |
| Profit (loss) for the period before taxes | 9903 | €145,695 | €177,005 | +€31,311 | +21.5% |
| Income taxes | 67/77 | €32,971 | €40,928 | +€7,957 | +24.1% |
| Profit (loss) for the period | 9904 | €112,724 | €136,077 | +€23,353 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €112,724 | €136,077 | +€23,353 | +20.7% |
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 6 October 2026 via checked.be.