Arcsys: 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.
Arcsys
Largest movements
- Cash +€18,922
up €18,922 (+30.6%), from €61,740 to €80,661
mainly Net result for the year (+€49,776) and Depreciation (+€3,751)
- Receivables within one year +€17,745
up €17,745 (+103.4%), from €17,169 to €34,914
of which Other amounts receivable: +€13,991
- Tangible fixed assets +€12,062
up €12,062 (+100.3%), from €12,023 to €24,085
of which Other tangible fixed assets: +€13,715
- Reserves +€50,000
up €50,000 (+64.9%), from €77,000 to €127,000
- Gross operating margin +€15,502
up €15,502 (+29.3%), from €52,848 to €68,349
- Taxes +€2,641
up €2,641 (+25.2%), from €10,461 to €13,102
- Depreciation +€1,251
up €1,251 (+50.0%), from €2,500 to €3,751
- Other operating charges +€1,133
up €1,133 (+123.3%), from €919 to €2,052
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 | €90,932 | €139,660 | +€48,729 | +53.6% |
| Fixed assets | 21/28 | €12,023 | €24,085 | +€12,062 | +100.3% |
| Tangible fixed assets | 22/27 | €12,023 | €24,085 | +€12,062 | +100.3% |
| Plant, machinery and equipment | 23 | €2,206 | €1,694 | -€511 | -23.2% |
| Furniture and vehicles | 24 | €5,771 | €4,629 | -€1,141 | -19.8% |
| Other tangible fixed assets | 26 | €4,046 | €17,762 | +€13,715 | +338.9% |
| Current assets | 29/58 | €78,909 | €115,575 | +€36,666 | +46.5% |
| Amounts receivable within one year | 40/41 | €17,169 | €34,914 | +€17,745 | +103.4% |
| Trade receivables | 40 | €14,121 | €17,874 | +€3,754 | +26.6% |
| Other amounts receivable | 41 | €3,049 | €17,040 | +€13,991 | +458.9% |
| Cash at bank and in hand | 54/58 | €61,740 | €80,661 | +€18,922 | +30.6% |
| Total equity and liabilities | 10/49 | €90,932 | €139,660 | +€48,729 | +53.6% |
| Equity | 10/15 | €84,991 | €134,541 | +€49,551 | +58.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €77,000 | €127,000 | +€50,000 | +64.9% |
| Distributable reserves | 133 | €77,000 | €127,000 | +€50,000 | +64.9% |
| Profit (loss) carried forward | 14 | €991 | €541 | -€449 | -45.3% |
| Amounts payable | 17/49 | €5,941 | €5,119 | -€822 | -13.8% |
| Amounts payable within one year | 42/48 | €5,941 | €5,119 | -€822 | -13.8% |
| Trade debts | 44 | €919 | €125 | -€794 | -86.4% |
| Suppliers | 440/4 | €919 | €125 | -€794 | -86.4% |
| Taxes, remuneration and social security | 45 | €5,022 | €4,994 | -€28 | -0.6% |
| Taxes | 450/3 | €5,022 | €4,994 | -€28 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €3,751 | +€1,251 | +50.0% |
| Other operating charges | 640/8 | €919 | €2,052 | +€1,133 | +123.3% |
| Gross operating margin | 9900 | €52,848 | €68,349 | +€15,502 | +29.3% |
| Operating profit (loss) | 9901 | €49,429 | €62,547 | +€13,118 | +26.5% |
| Financial income | 75/76B | €50 | €361 | +€311 | +617.4% |
| Recurring financial income | 75 | €50 | €361 | +€311 | +617.4% |
| Financial charges | 65/66B | €35 | €30 | -€5 | -13.4% |
| Recurring financial charges | 65 | €35 | €30 | -€5 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €49,444 | €62,878 | +€13,434 | +27.2% |
| Income taxes | 67/77 | €10,461 | €13,102 | +€2,641 | +25.2% |
| Profit (loss) for the period | 9904 | €38,983 | €49,776 | +€10,793 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,983 | €49,776 | +€10,793 | +27.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.