ARCUS LOGISTICS: 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.
ARCUS LOGISTICS
Largest movements
- Receivables within one year +€20,636
up €20,636 (+3,289%), from €627 to €21,263
of which Trade receivables: +€20,730
- Cash +€2,403
up €2,403 (+67.5%), from €3,560 to €5,963
mainly Other debts (+€13,600) and Net result for the year (+€12,330)
- Other debts +€13,600
new in 2024: €13,600
- Tax, wage and social debts +€5,302
new in 2024: €5,302
- Profit (loss) carried forward +€2,330
up €2,330, from -€1,253 to €1,076
- Trade debts +€1,807
up €1,807 (+410%), from €441 to €2,248
- Gross operating margin +€14,135
up €14,135, from -€1,164 to €12,971
- Taxes +€379
new in 2024: €379
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,188 | €27,226 | +€23,038 | +550% |
| Current assets | 29/58 | €4,188 | €27,226 | +€23,038 | +550% |
| Amounts receivable within one year | 40/41 | €627 | €21,263 | +€20,636 | +3,289% |
| Trade receivables | 40 | €534 | €21,263 | +€20,730 | +3,885% |
| Other amounts receivable | 41 | €94 | - | -€94 | |
| Cash at bank and in hand | 54/58 | €3,560 | €5,963 | +€2,403 | +67.5% |
| Total equity and liabilities | 10/49 | €4,188 | €27,226 | +€23,038 | +550% |
| Equity | 10/15 | €3,747 | €6,076 | +€2,330 | +62.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€1,253 | €1,076 | +€2,330 | |
| Amounts payable | 17/49 | €441 | €21,149 | +€20,708 | +4,696% |
| Amounts payable within one year | 42/48 | €441 | €21,149 | +€20,708 | +4,696% |
| Trade debts | 44 | €441 | €2,248 | +€1,807 | +410% |
| Suppliers | 440/4 | €441 | €2,248 | +€1,807 | +410% |
| Taxes, remuneration and social security | 45 | - | €5,302 | +€5,302 | |
| Taxes | 450/3 | - | €5,302 | +€5,302 | |
| Other amounts payable | 47/48 | - | €13,600 | +€13,600 | |
| Other operating charges | 640/8 | - | €98 | +€98 | |
| Gross operating margin | 9900 | -€1,164 | €12,971 | +€14,135 | |
| Operating profit (loss) | 9901 | -€1,164 | €12,873 | +€14,037 | |
| Financial charges | 65/66B | €89 | €164 | +€75 | +83.8% |
| Recurring financial charges | 65 | €89 | €164 | +€75 | +83.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,253 | €12,709 | +€13,962 | |
| Income taxes | 67/77 | - | €379 | +€379 | |
| Profit (loss) for the period | 9904 | -€1,253 | €12,330 | +€13,583 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,253 | €12,330 | +€13,583 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.