ARK-UNLIMITED: 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.
ARK-UNLIMITED
Largest movements
- Receivables within one year -€24,927
down €24,927 (-21.7%), from €115,030 to €90,103
of which Trade receivables: -€25,015
- Stocks and contracts -€18,353
down €18,353 (-42.9%), from €42,748 to €24,395
- Tangible fixed assets -€4,667
down €4,667 (-6.6%), from €71,205 to €66,538
of which Plant, machinery and equipment: -€9,729
- Intangible fixed assets -€2,976
down €2,976 (-14.6%), from €20,416 to €17,440
- Deferred charges and accrued income -€2,925
no longer reported in 2024 (was €2,925)
- Advances received -€46,088
down €46,088 (-54.4%), from €84,650 to €38,562
- Profit (loss) carried forward +€25,916
up €25,916 (+63.4%), from -€40,880 to -€14,964
- Debts after one year -€12,048
down €12,048 (-35.8%), from €33,699 to €21,651
- Current portion of long-term debt -€8,919
down €8,919 (-42.5%), from €20,967 to €12,048
- Other debts -€7,628
down €7,628 (-8.7%), from €87,823 to €80,195
- Gross operating margin -€39,062
down €39,062 (-15.1%), from €258,872 to €219,810
- Staff costs -€33,135
down €33,135 (-18.3%), from €181,015 to €147,880
- Other operating charges -€3,437
down €3,437 (-26.1%), from €13,190 to €9,753
- Depreciation +€3,361
up €3,361 (+11.4%), from €29,546 to €32,907
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 | €275,962 | €220,013 | -€55,949 | -20.3% |
| Fixed assets | 21/28 | €91,671 | €84,028 | -€7,643 | -8.3% |
| Intangible fixed assets | 21 | €20,416 | €17,440 | -€2,976 | -14.6% |
| Tangible fixed assets | 22/27 | €71,205 | €66,538 | -€4,667 | -6.6% |
| Plant, machinery and equipment | 23 | €10,062 | €333 | -€9,729 | -96.7% |
| Furniture and vehicles | 24 | €48,123 | €55,827 | +€7,704 | +16.0% |
| Other tangible fixed assets | 26 | €13,020 | €10,378 | -€2,642 | -20.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €184,291 | €135,985 | -€48,306 | -26.2% |
| Stocks and contracts in progress | 3 | €42,748 | €24,395 | -€18,353 | -42.9% |
| Stocks | 30/36 | €42,748 | €24,395 | -€18,353 | -42.9% |
| Amounts receivable within one year | 40/41 | €115,030 | €90,103 | -€24,927 | -21.7% |
| Trade receivables | 40 | €115,030 | €90,015 | -€25,015 | -21.7% |
| Other amounts receivable | 41 | - | €88 | +€88 | |
| Cash at bank and in hand | 54/58 | €23,588 | €21,487 | -€2,101 | -8.9% |
| Deferred charges and accrued income | 490/1 | €2,925 | - | -€2,925 | |
| Total equity and liabilities | 10/49 | €275,962 | €220,013 | -€55,949 | -20.3% |
| Equity | 10/15 | -€31,310 | -€5,394 | +€25,916 | +82.8% |
| Reserves | 13 | €9,570 | €9,570 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,570 | €9,570 | = | 0.0% |
| Legal reserve | 130 | €870 | €870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,700 | €8,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,880 | -€14,964 | +€25,916 | +63.4% |
| Amounts payable | 17/49 | €307,272 | €225,407 | -€81,865 | -26.6% |
| Amounts payable after more than one year | 17 | €33,699 | €21,651 | -€12,048 | -35.8% |
| Financial debts | 170/4 | €33,699 | €21,651 | -€12,048 | -35.8% |
| Amounts payable within one year | 42/48 | €273,573 | €203,756 | -€69,817 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €20,967 | €12,048 | -€8,919 | -42.5% |
| Trade debts | 44 | €17,615 | €16,301 | -€1,314 | -7.5% |
| Suppliers | 440/4 | €17,615 | €16,301 | -€1,314 | -7.5% |
| Advances received on contracts in progress | 46 | €84,650 | €38,562 | -€46,088 | -54.4% |
| Taxes, remuneration and social security | 45 | €62,518 | €56,650 | -€5,868 | -9.4% |
| Taxes | 450/3 | €4,478 | €4,061 | -€417 | -9.3% |
| Remuneration and social security | 454/9 | €58,040 | €52,589 | -€5,451 | -9.4% |
| Other amounts payable | 47/48 | €87,823 | €80,195 | -€7,628 | -8.7% |
| Remuneration, social security and pensions | 62 | €181,015 | €147,880 | -€33,135 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,546 | €32,907 | +€3,361 | +11.4% |
| Other operating charges | 640/8 | €13,190 | €9,753 | -€3,437 | -26.1% |
| Gross operating margin | 9900 | €258,872 | €219,810 | -€39,062 | -15.1% |
| Operating profit (loss) | 9901 | €35,121 | €29,270 | -€5,851 | -16.7% |
| Financial income | 75/76B | €8 | €52 | +€44 | +550% |
| Recurring financial income | 75 | €8 | €52 | +€44 | +550% |
| Financial charges | 65/66B | €4,838 | €3,406 | -€1,432 | -29.6% |
| Recurring financial charges | 65 | €3,488 | €3,406 | -€82 | -2.4% |
| Non-recurring financial charges | 66B | €1,350 | - | -€1,350 | |
| Profit (loss) for the period before taxes | 9903 | €30,291 | €25,916 | -€4,375 | -14.4% |
| Profit (loss) for the period | 9904 | €30,291 | €25,916 | -€4,375 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,291 | €25,916 | -€4,375 | -14.4% |
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 1 November 2026 via checked.be.