ARCXIS: 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.
ARCXIS
Largest movements
- Current investments -€288,000
no longer reported in 2025 (was €288,000)
- Receivables after one year +€169,595
new in 2025: €169,595
- Cash +€32,298
up €32,298 (+299.2%), from €10,796 to €43,094
mainly Current investments (+€288,000) and Depreciation (+€11,889)
- Tangible fixed assets -€11,889
down €11,889 (-38.9%), from €30,537 to €18,648
- Other debts -€36,516
down €36,516 (-86.4%), from €42,255 to €5,739
- Profit (loss) carried forward -€29,185
down €29,185 (-72.0%), from €40,554 to €11,369
- Short-term financial debts -€25,000
down €25,000 (-96.2%), from €26,000 to €1,000
- Current portion of long-term debt -€7,998
no longer reported in 2025 (was €7,998)
- Gross operating margin -€4,879
down €4,879 (-43.5%), from -€11,218 to -€16,098
- Financial income -€2,104
down €2,104 (-55.9%), from €3,764 to €1,661
- Financial charges -€453
down €453 (-20.4%), from €2,222 to €1,769
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 | €330,820 | €233,653 | -€97,167 | -29.4% |
| Fixed assets | 21/28 | €30,537 | €18,648 | -€11,889 | -38.9% |
| Tangible fixed assets | 22/27 | €30,537 | €18,648 | -€11,889 | -38.9% |
| Furniture and vehicles | 24 | €30,537 | €18,648 | -€11,889 | -38.9% |
| Current assets | 29/58 | €300,284 | €215,005 | -€85,278 | -28.4% |
| Amounts receivable after more than one year | 29 | - | €169,595 | +€169,595 | |
| Other amounts receivable | 291 | - | €169,595 | +€169,595 | |
| Amounts receivable within one year | 40/41 | €1,488 | €2,316 | +€828 | +55.7% |
| Trade receivables | 40 | €350 | €895 | +€545 | +155.5% |
| Other amounts receivable | 41 | €1,137 | €1,421 | +€283 | +24.9% |
| Current investments | 50/53 | €288,000 | - | -€288,000 | |
| Cash at bank and in hand | 54/58 | €10,796 | €43,094 | +€32,298 | +299.2% |
| Total equity and liabilities | 10/49 | €330,820 | €233,653 | -€97,167 | -29.4% |
| Equity | 10/15 | €253,557 | €224,373 | -€29,185 | -11.5% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €144,404 | €144,404 | = | 0.0% |
| Distributable reserves | 133 | €144,404 | €144,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,554 | €11,369 | -€29,185 | -72.0% |
| Amounts payable | 17/49 | €77,263 | €9,280 | -€67,983 | -88.0% |
| Amounts payable within one year | 42/48 | €77,263 | €9,280 | -€67,983 | -88.0% |
| Current portion of amounts payable after more than one year | 42 | €7,998 | - | -€7,998 | |
| Financial debts | 43 | €26,000 | €1,000 | -€25,000 | -96.2% |
| Credit institutions | 430/8 | €26,000 | €1,000 | -€25,000 | -96.2% |
| Trade debts | 44 | €835 | €2,537 | +€1,701 | +203.7% |
| Suppliers | 440/4 | €835 | €2,537 | +€1,701 | +203.7% |
| Taxes, remuneration and social security | 45 | €174 | €5 | -€169 | -97.1% |
| Taxes | 450/3 | €174 | €5 | -€169 | -97.1% |
| Other amounts payable | 47/48 | €42,255 | €5,739 | -€36,516 | -86.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,889 | €11,889 | = | 0.0% |
| Other operating charges | 640/8 | €816 | €925 | +€109 | +13.3% |
| Gross operating margin | 9900 | -€11,218 | -€16,098 | -€4,879 | -43.5% |
| Operating profit (loss) | 9901 | -€23,924 | -€28,911 | -€4,988 | -20.8% |
| Financial income | 75/76B | €3,764 | €1,661 | -€2,104 | -55.9% |
| Recurring financial income | 75 | €3,764 | €1,661 | -€2,104 | -55.9% |
| Financial charges | 65/66B | €2,222 | €1,769 | -€453 | -20.4% |
| Recurring financial charges | 65 | €2,222 | €1,769 | -€453 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,381 | -€29,020 | -€6,639 | -29.7% |
| Income taxes | 67/77 | €174 | €165 | -€9 | -5.4% |
| Profit (loss) for the period | 9904 | -€22,555 | -€29,185 | -€6,629 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,555 | -€29,185 | -€6,629 | -29.4% |
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 30 September 2026 via checked.be.