ARCTIK: 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.
ARCTIK
Largest movements
- Deferred charges and accrued income -€194,831
down €194,831 (-28.1%), from €694,519 to €499,687
- Cash +€192,623
up €192,623 (+151%), from €127,707 to €320,330
mainly Deferred charges and accrued income (+€194,831) and Receivables within one year (+€154,675)
- Receivables within one year -€154,675
down €154,675 (-21.2%), from €730,950 to €576,275
of which Trade receivables: -€156,101
- Current investments -€31,200
down €31,200 (-94.7%), from €32,945 to €1,745
- Trade debts -€161,606
down €161,606 (-47.2%), from €342,173 to €180,566
- Other debts +€33,721
up €33,721 (+207%), from €16,279 to €50,000
- Tax, wage and social debts -€33,158
down €33,158 (-12.0%), from €276,848 to €243,691
of which Remuneration and social security: -€26,499
- Accrued charges and deferred income -€24,845
down €24,845 (-32.3%), from €76,981 to €52,137
- Staff costs +€122,454
up €122,454 (+8.3%), from €1.5m to €1.6m
- Gross operating margin -€51,667
down €51,667 (-3.0%), from €1.7m to €1.7m
- Taxes -€38,346
down €38,346 (-52.8%), from €72,571 to €34,225
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,633,984 | €1,436,041 | -€197,943 | -12.1% |
| Fixed assets | 21/28 | €47,863 | €38,004 | -€9,860 | -20.6% |
| Tangible fixed assets | 22/27 | €16,683 | €6,824 | -€9,860 | -59.1% |
| Furniture and vehicles | 24 | €16,683 | €6,824 | -€9,860 | -59.1% |
| Financial fixed assets | 28 | €31,180 | €31,180 | = | 0.0% |
| Current assets | 29/58 | €1,586,120 | €1,398,037 | -€188,083 | -11.9% |
| Amounts receivable within one year | 40/41 | €730,950 | €576,275 | -€154,675 | -21.2% |
| Trade receivables | 40 | €680,438 | €524,336 | -€156,101 | -22.9% |
| Other amounts receivable | 41 | €50,512 | €51,939 | +€1,426 | +2.8% |
| Current investments | 50/53 | €32,945 | €1,745 | -€31,200 | -94.7% |
| Cash at bank and in hand | 54/58 | €127,707 | €320,330 | +€192,623 | +151% |
| Deferred charges and accrued income | 490/1 | €694,519 | €499,687 | -€194,831 | -28.1% |
| Total equity and liabilities | 10/49 | €1,633,984 | €1,436,041 | -€197,943 | -12.1% |
| Equity | 10/15 | €921,703 | €909,647 | -€12,055 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €901,243 | €889,187 | -€12,055 | -1.3% |
| Amounts payable | 17/49 | €712,281 | €526,394 | -€185,888 | -26.1% |
| Amounts payable within one year | 42/48 | €635,300 | €474,257 | -€161,043 | -25.3% |
| Trade debts | 44 | €342,173 | €180,566 | -€161,606 | -47.2% |
| Suppliers | 440/4 | €342,173 | €180,566 | -€161,606 | -47.2% |
| Taxes, remuneration and social security | 45 | €276,848 | €243,691 | -€33,158 | -12.0% |
| Taxes | 450/3 | €76,175 | €69,516 | -€6,659 | -8.7% |
| Remuneration and social security | 454/9 | €200,673 | €174,174 | -€26,499 | -13.2% |
| Other amounts payable | 47/48 | €16,279 | €50,000 | +€33,721 | +207% |
| Accrued charges and deferred income | 492/3 | €76,981 | €52,137 | -€24,845 | -32.3% |
| Remuneration, social security and pensions | 62 | €1,470,289 | €1,592,743 | +€122,454 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,175 | €9,860 | -€3,316 | -25.2% |
| Other operating charges | 640/8 | €7,710 | €9,912 | +€2,202 | +28.6% |
| Gross operating margin | 9900 | €1,738,901 | €1,687,235 | -€51,667 | -3.0% |
| Operating profit (loss) | 9901 | €247,726 | €74,719 | -€173,007 | -69.8% |
| Financial income | 75/76B | €2,966 | €1,541 | -€1,425 | -48.0% |
| Recurring financial income | 75 | €2,966 | €1,541 | -€1,425 | -48.0% |
| Financial charges | 65/66B | €2,879 | €4,092 | +€1,213 | +42.1% |
| Recurring financial charges | 65 | €2,879 | €4,092 | +€1,213 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €247,814 | €72,169 | -€175,644 | -70.9% |
| Income taxes | 67/77 | €72,571 | €34,225 | -€38,346 | -52.8% |
| Profit (loss) for the period | 9904 | €175,243 | €37,945 | -€137,298 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €175,243 | €37,945 | -€137,298 | -78.3% |
Source: filed annual accounts (NBB), financial years ended 30 April 2025 and 30 April 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.