ARCTEK: 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.
ARCTEK
Largest movements
- Tangible fixed assets -€8,087
down €8,087 (-3.6%), from €222,714 to €214,627
of which Land and buildings: -€7,500
- Receivables after one year -€7,500
down €7,500 (-2.1%), from €363,000 to €355,500
- Cash -€6,770
down €6,770 (-83.8%), from €8,076 to €1,306
mainly Net result for the year (-€12,003) and Contributions, distributions and other (-€4,836)
- Profit (loss) carried forward -€12,003
down €12,003, from €2,993 to -€9,010
- Gross operating margin -€16,489
down €16,489 (-214%), from -€7,698 to -€24,187
- Financial income -€8,930
down €8,930 (-38.2%), from €23,399 to €14,469
- Taxes -€5,445
no longer reported in 2025 (was €5,445)
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 | €608,604 | €587,578 | -€21,026 | -3.5% |
| Fixed assets | 21/28 | €224,415 | €216,328 | -€8,087 | -3.6% |
| Tangible fixed assets | 22/27 | €222,714 | €214,627 | -€8,087 | -3.6% |
| Land and buildings | 22 | €221,216 | €213,716 | -€7,500 | -3.4% |
| Plant, machinery and equipment | 23 | €1,046 | €572 | -€474 | -45.3% |
| Furniture and vehicles | 24 | €452 | €339 | -€113 | -25.0% |
| Financial fixed assets | 28 | €1,701 | €1,701 | = | 0.0% |
| Current assets | 29/58 | €384,189 | €371,250 | -€12,939 | -3.4% |
| Amounts receivable after more than one year | 29 | €363,000 | €355,500 | -€7,500 | -2.1% |
| Other amounts receivable | 291 | €363,000 | €355,500 | -€7,500 | -2.1% |
| Amounts receivable within one year | 40/41 | €13,114 | €14,444 | +€1,330 | +10.1% |
| Other amounts receivable | 41 | €13,114 | €14,444 | +€1,330 | +10.1% |
| Cash at bank and in hand | 54/58 | €8,076 | €1,306 | -€6,770 | -83.8% |
| Total equity and liabilities | 10/49 | €608,604 | €587,578 | -€21,026 | -3.5% |
| Equity | 10/15 | €537,232 | €520,393 | -€16,839 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €515,640 | €510,804 | -€4,836 | -0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €134,780 | €129,944 | -€4,836 | -3.6% |
| Distributable reserves | 133 | €379,000 | €379,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,993 | -€9,010 | -€12,003 | |
| Provisions and deferred taxes | 16 | €69,401 | €66,911 | -€2,490 | -3.6% |
| Deferred taxes | 168 | €69,401 | €66,911 | -€2,490 | -3.6% |
| Amounts payable | 17/49 | €1,971 | €274 | -€1,697 | -86.1% |
| Amounts payable within one year | 42/48 | €1,971 | €274 | -€1,697 | -86.1% |
| Trade debts | 44 | €1,030 | €274 | -€756 | -73.4% |
| Suppliers | 440/4 | €1,030 | €274 | -€756 | -73.4% |
| Taxes, remuneration and social security | 45 | €108 | - | -€108 | |
| Taxes | 450/3 | €108 | - | -€108 | |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,219 | €8,087 | -€132 | -1.6% |
| Other operating charges | 640/8 | €1,580 | €1,436 | -€144 | -9.1% |
| Gross operating margin | 9900 | -€7,698 | -€24,187 | -€16,489 | -214% |
| Operating profit (loss) | 9901 | -€17,497 | -€33,710 | -€16,213 | -92.7% |
| Financial income | 75/76B | €23,399 | €14,469 | -€8,930 | -38.2% |
| Recurring financial income | 75 | €23,399 | €14,469 | -€8,930 | -38.2% |
| Financial charges | 65/66B | €143 | €89 | -€55 | -38.2% |
| Recurring financial charges | 65 | €143 | €89 | -€55 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €5,759 | -€19,329 | -€25,088 | |
| Transfer from deferred taxes | 780 | €7,326 | €7,326 | = | 0.0% |
| Income taxes | 67/77 | €5,445 | - | -€5,445 | |
| Profit (loss) for the period | 9904 | €7,640 | -€12,003 | -€19,643 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,640 | -€12,003 | -€19,643 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.