ARK COMPANY: what changed
ARK COMPANY
Largest movements
- Deferred charges and accrued income -€119,250
down €119,250 (-53.0%), from €225,000 to €105,750
- Current investments +€75,000
up €75,000 (+50.0%), from €150,000 to €225,000
- Receivables within one year -€44,441
down €44,441 (-84.0%), from €52,890 to €8,449
of which Trade receivables: -€35,090
- Cash +€39,256
up €39,256 (+73.8%), from €53,216 to €92,472
mainly Deferred charges and accrued income (+€119,250) and Receivables within one year (+€44,441)
- Debts after one year -€50,000
no longer reported in 2025 (was €50,000)
- Other debts +€26,497
new in 2025: €26,497
- Tax, wage and social debts -€20,790
down €20,790 (-91.2%), from €22,784 to €1,994
- Current portion of long-term debt -€5,568
no longer reported in 2025 (was €5,568)
- Financial income -€258,066
down €258,066 (-98.3%), from €262,582 to €4,516
- Taxes -€30,293
down €30,293 (-91.8%), from €33,014 to €2,720
- Gross operating margin -€25,580
down €25,580 (-89.2%), from €28,664 to €3,084
- Financial charges -€3,890
down €3,890 (-88.0%), from €4,422 to €532
- Depreciation -€1,183
down €1,183 (-55.9%), from €2,116 to €933
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €484,779 | €434,411 | -€50,368 | -10.4% |
| Fixed assets | 21/28 | €3,673 | €2,740 | -€933 | -25.4% |
| Tangible fixed assets | 22/27 | €3,673 | €2,740 | -€933 | -25.4% |
| Furniture and vehicles | 24 | €3,673 | €2,740 | -€933 | -25.4% |
| Current assets | 29/58 | €481,106 | €431,671 | -€49,435 | -10.3% |
| Amounts receivable within one year | 40/41 | €52,890 | €8,449 | -€44,441 | -84.0% |
| Trade receivables | 40 | €39,930 | €4,840 | -€35,090 | -87.9% |
| Other amounts receivable | 41 | €12,960 | €3,609 | -€9,351 | -72.2% |
| Current investments | 50/53 | €150,000 | €225,000 | +€75,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €53,216 | €92,472 | +€39,256 | +73.8% |
| Deferred charges and accrued income | 490/1 | €225,000 | €105,750 | -€119,250 | -53.0% |
| Total equity and liabilities | 10/49 | €484,779 | €434,411 | -€50,368 | -10.4% |
| Equity | 10/15 | €402,869 | €405,625 | +€2,756 | +0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Contributions outside capital | 11 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Reserves | 13 | €366,333 | €366,333 | = | 0.0% |
| Distributable reserves | 133 | €366,333 | €366,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,536 | €19,293 | +€2,756 | +16.7% |
| Amounts payable | 17/49 | €81,910 | €28,786 | -€53,124 | -64.9% |
| Amounts payable after more than one year | 17 | €50,000 | - | -€50,000 | |
| Financial debts | 170/4 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €29,410 | €28,786 | -€624 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €5,568 | - | -€5,568 | |
| Trade debts | 44 | €1,059 | €296 | -€763 | -72.0% |
| Suppliers | 440/4 | €1,059 | €296 | -€763 | -72.0% |
| Taxes, remuneration and social security | 45 | €22,784 | €1,994 | -€20,790 | -91.2% |
| Taxes | 450/3 | €22,784 | €1,994 | -€20,790 | -91.2% |
| Other amounts payable | 47/48 | - | €26,497 | +€26,497 | |
| Accrued charges and deferred income | 492/3 | €2,500 | - | -€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,116 | €933 | -€1,183 | -55.9% |
| Other operating charges | 640/8 | €894 | €658 | -€237 | -26.5% |
| Gross operating margin | 9900 | €28,664 | €3,084 | -€25,580 | -89.2% |
| Operating profit (loss) | 9901 | €25,654 | €1,493 | -€24,161 | -94.2% |
| Financial income | 75/76B | €262,582 | €4,516 | -€258,066 | -98.3% |
| Recurring financial income | 75 | €262,582 | €4,516 | -€258,066 | -98.3% |
| Financial charges | 65/66B | €4,422 | €532 | -€3,890 | -88.0% |
| Recurring financial charges | 65 | €4,422 | €532 | -€3,890 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | €283,814 | €5,477 | -€278,338 | -98.1% |
| Income taxes | 67/77 | €33,014 | €2,720 | -€30,293 | -91.8% |
| Profit (loss) for the period | 9904 | €250,800 | €2,756 | -€248,044 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €250,800 | €2,756 | -€248,044 | -98.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.