Arctopol: 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.
Arctopol
Largest movements
- Cash +€42,276
up €42,276 (+260%), from €16,247 to €58,523
mainly Net result for the year (+€41,629) and Tax, wage and social debts (+€8,739)
- Receivables within one year +€8,241
new in 2025: €8,241
- Profit (loss) carried forward +€41,629
up €41,629 (+504%), from €8,258 to €49,886
- Tax, wage and social debts +€8,739
up €8,739 (+140%), from €6,246 to €14,985
- Gross operating margin +€43,277
up €43,277 (+398%), from €10,866 to €54,143
- Taxes +€8,562
up €8,562 (+402%), from €2,130 to €10,692
- Financial charges +€1,022
up €1,022 (+280%), from €365 to €1,387
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 | €17,587 | €67,521 | +€49,934 | +284% |
| Fixed assets | 21/28 | €1,194 | €758 | -€436 | -36.5% |
| Tangible fixed assets | 22/27 | €1,194 | €758 | -€436 | -36.5% |
| Furniture and vehicles | 24 | €1,194 | €758 | -€436 | -36.5% |
| Current assets | 29/58 | €16,394 | €66,763 | +€50,370 | +307% |
| Amounts receivable within one year | 40/41 | - | €8,241 | +€8,241 | |
| Trade receivables | 40 | - | €8,241 | +€8,241 | |
| Cash at bank and in hand | 54/58 | €16,247 | €58,523 | +€42,276 | +260% |
| Deferred charges and accrued income | 490/1 | €147 | - | -€147 | |
| Total equity and liabilities | 10/49 | €17,587 | €67,521 | +€49,934 | +284% |
| Equity | 10/15 | €9,258 | €50,886 | +€41,629 | +450% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,258 | €49,886 | +€41,629 | +504% |
| Amounts payable | 17/49 | €8,330 | €16,635 | +€8,305 | +99.7% |
| Amounts payable within one year | 42/48 | €8,330 | €16,635 | +€8,305 | +99.7% |
| Trade debts | 44 | €1,638 | €1,193 | -€445 | -27.2% |
| Suppliers | 440/4 | €1,638 | €1,193 | -€445 | -27.2% |
| Taxes, remuneration and social security | 45 | €6,246 | €14,985 | +€8,739 | +140% |
| Taxes | 450/3 | €6,246 | €14,985 | +€8,739 | +140% |
| Other amounts payable | 47/48 | €446 | €457 | +€11 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113 | €436 | +€322 | +284% |
| Gross operating margin | 9900 | €10,866 | €54,143 | +€43,277 | +398% |
| Operating profit (loss) | 9901 | €10,753 | €53,707 | +€42,955 | +399% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €365 | €1,387 | +€1,022 | +280% |
| Recurring financial charges | 65 | €365 | €1,387 | +€1,022 | +280% |
| Profit (loss) for the period before taxes | 9903 | €10,387 | €52,320 | +€41,933 | +404% |
| Income taxes | 67/77 | €2,130 | €10,692 | +€8,562 | +402% |
| Profit (loss) for the period | 9904 | €8,258 | €41,629 | +€33,371 | +404% |
| Profit (loss) for the period to be appropriated | 9905 | €8,258 | €41,629 | +€33,371 | +404% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.