Ark A Group: 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.
Ark A Group
Largest movements
- Cash +€166,068
up €166,068 (+186.6%), from €89,000 to €255,068
mainly Net result for the year (+€129,017) and Receivables within one year (+€52,600)
- Receivables within one year -€52,600
down €52,600 (-68.5%), from €76,800 to €24,200
- Profit (loss) carried forward +€129,017
up €129,017 (+23.6%), from €546,167 to €675,185
- Tax, wage and social debts +€39,464
up €39,464 (+87.1%), from €45,306 to €84,770
- Debts after one year -€32,857
down €32,857 (-20.0%), from €164,286 to €131,429
- Trade debts -€22,156
down €22,156 (-99.9%), from €22,183 to €27
- Financial income -€459,999
down €459,999 (-100.0%), from €460,000 to €1
- Gross operating margin +€48,516
up €48,516 (+32.4%), from €149,837 to €198,354
- Taxes +€14,283
up €14,283 (+49.7%), from €28,722 to €43,006
- Financial charges -€8,244
down €8,244 (-24.1%), from €34,176 to €25,931
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 | €915,800 | €1,029,268 | +€113,468 | +12.4% |
| Fixed assets | 21/28 | €750,000 | €750,000 | = | 0.0% |
| Financial fixed assets | 28 | €750,000 | €750,000 | = | 0.0% |
| Current assets | 29/58 | €165,800 | €279,268 | +€113,468 | +68.4% |
| Amounts receivable within one year | 40/41 | €76,800 | €24,200 | -€52,600 | -68.5% |
| Trade receivables | 40 | €76,800 | €24,200 | -€52,600 | -68.5% |
| Cash at bank and in hand | 54/58 | €89,000 | €255,068 | +€166,068 | +186.6% |
| Total equity and liabilities | 10/49 | €915,800 | €1,029,268 | +€113,468 | +12.4% |
| Equity | 10/15 | €651,167 | €780,185 | +€129,017 | +19.8% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €546,167 | €675,185 | +€129,017 | +23.6% |
| Amounts payable | 17/49 | €264,632 | €249,083 | -€15,550 | -5.9% |
| Amounts payable after more than one year | 17 | €164,286 | €131,429 | -€32,857 | -20.0% |
| Financial debts | 170/4 | €164,286 | €131,429 | -€32,857 | -20.0% |
| Amounts payable within one year | 42/48 | €100,347 | €117,654 | +€17,307 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €32,857 | €32,857 | = | 0.0% |
| Trade debts | 44 | €22,183 | €27 | -€22,156 | -99.9% |
| Suppliers | 440/4 | €22,183 | €27 | -€22,156 | -99.9% |
| Taxes, remuneration and social security | 45 | €45,306 | €84,770 | +€39,464 | +87.1% |
| Taxes | 450/3 | €45,306 | €84,770 | +€39,464 | +87.1% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €149,837 | €198,354 | +€48,516 | +32.4% |
| Operating profit (loss) | 9901 | €149,065 | €197,954 | +€48,888 | +32.8% |
| Financial income | 75/76B | €460,000 | €1 | -€459,999 | -100.0% |
| Recurring financial income | 75 | €460,000 | €1 | -€459,999 | -100.0% |
| Financial charges | 65/66B | €34,176 | €25,931 | -€8,244 | -24.1% |
| Recurring financial charges | 65 | €34,176 | €25,931 | -€8,244 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €574,890 | €172,023 | -€402,867 | -70.1% |
| Income taxes | 67/77 | €28,722 | €43,006 | +€14,283 | +49.7% |
| Profit (loss) for the period | 9904 | €546,167 | €129,017 | -€417,150 | -76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €546,167 | €129,017 | -€417,150 | -76.4% |
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 3 October 2026 via checked.be.