Arcus Advisory: 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.
Arcus Advisory
Largest movements
- Cash +€78,359
up €78,359 (+189.4%), from €41,378 to €119,737
mainly Net result for the year (+€72,730) and Tax, wage and social debts (+€26,243)
- Receivables within one year +€20,256
new in 2025: €20,256
- Profit (loss) carried forward +€72,730
up €72,730 (+370.2%), from €19,644 to €92,374
- Tax, wage and social debts +€26,243
up €26,243 (+189.9%), from €13,823 to €40,066
- Gross operating margin +€68,102
up €68,102 (+276.8%), from €24,604 to €92,706
- Taxes +€13,747
up €13,747 (+277.4%), from €4,956 to €18,703
- Financial charges +€1,269
up €1,269 (+31725.0%), from €4 to €1,273
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 | €41,378 | €139,993 | +€98,615 | +238.3% |
| Current assets | 29/58 | €41,378 | €139,993 | +€98,615 | +238.3% |
| Amounts receivable within one year | 40/41 | - | €20,256 | +€20,256 | |
| Trade receivables | 40 | - | €20,256 | +€20,256 | |
| Cash at bank and in hand | 54/58 | €41,378 | €119,737 | +€78,359 | +189.4% |
| Total equity and liabilities | 10/49 | €41,378 | €139,993 | +€98,615 | +238.3% |
| Equity | 10/15 | €19,744 | €92,474 | +€72,730 | +368.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,644 | €92,374 | +€72,730 | +370.2% |
| Amounts payable | 17/49 | €21,634 | €47,519 | +€25,885 | +119.6% |
| Amounts payable within one year | 42/48 | €21,634 | €47,519 | +€25,885 | +119.6% |
| Trade debts | 44 | - | €49 | +€49 | |
| Suppliers | 440/4 | - | €49 | +€49 | |
| Taxes, remuneration and social security | 45 | €13,823 | €40,066 | +€26,243 | +189.9% |
| Taxes | 450/3 | €13,823 | €40,066 | +€26,243 | +189.9% |
| Other amounts payable | 47/48 | €7,811 | €7,404 | -€407 | -5.2% |
| Gross operating margin | 9900 | €24,604 | €92,706 | +€68,102 | +276.8% |
| Operating profit (loss) | 9901 | €24,604 | €92,706 | +€68,102 | +276.8% |
| Financial charges | 65/66B | €4 | €1,273 | +€1,269 | +31725.0% |
| Recurring financial charges | 65 | €4 | €1,273 | +€1,269 | +31725.0% |
| Profit (loss) for the period before taxes | 9903 | €24,600 | €91,433 | +€66,833 | +271.7% |
| Income taxes | 67/77 | €4,956 | €18,703 | +€13,747 | +277.4% |
| Profit (loss) for the period | 9904 | €19,644 | €72,730 | +€53,086 | +270.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,644 | €72,730 | +€53,086 | +270.2% |
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 4 October 2026 via checked.be.