ARKA: 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.
ARKA
Largest movements
- Cash -€103,939
down €103,939 (-83.1%), from €125,131 to €21,192
mainly Receivables within one year (-€88,009) and Investment in fixed assets (net) (-€33,228)
- Receivables within one year +€88,009
up €88,009 (+407.5%), from €21,599 to €109,608
of which Trade receivables: +€97,177
- Tangible fixed assets +€17,349
up €17,349 (+37.6%), from €46,088 to €63,437
of which Furniture and vehicles: +€19,138
- Trade debts +€16,264
up €16,264 (+420.4%), from €3,869 to €20,133
- Profit (loss) carried forward -€9,023
down €9,023 (-10.1%), from €89,612 to €80,589
- Other debts -€2,817
down €2,817 (-3.7%), from €75,134 to €72,317
- Tax, wage and social debts -€2,000
down €2,000 (-9.2%), from €21,703 to €19,703
- Gross operating margin -€110,083
down €110,083 (-94.2%), from €116,898 to €6,815
- Taxes -€21,703
no longer reported in 2024 (was €21,703)
- Depreciation +€7,587
up €7,587 (+97.4%), from €7,791 to €15,378
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.
Cash bridge derived
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 | €192,818 | €195,242 | +€2,424 | +1.3% |
| Fixed assets | 21/28 | €46,088 | €63,938 | +€17,850 | +38.7% |
| Tangible fixed assets | 22/27 | €46,088 | €63,437 | +€17,349 | +37.6% |
| Plant, machinery and equipment | 23 | €5,680 | €3,891 | -€1,789 | -31.5% |
| Furniture and vehicles | 24 | €40,408 | €59,546 | +€19,138 | +47.4% |
| Financial fixed assets | 28 | - | €501 | +€501 | |
| Current assets | 29/58 | €146,730 | €131,304 | -€15,426 | -10.5% |
| Amounts receivable within one year | 40/41 | €21,599 | €109,608 | +€88,009 | +407.5% |
| Trade receivables | 40 | €9,630 | €106,807 | +€97,177 | +1009.1% |
| Other amounts receivable | 41 | €11,969 | €2,801 | -€9,168 | -76.6% |
| Cash at bank and in hand | 54/58 | €125,131 | €21,192 | -€103,939 | -83.1% |
| Deferred charges and accrued income | 490/1 | - | €504 | +€504 | |
| Total equity and liabilities | 10/49 | €192,818 | €195,242 | +€2,424 | +1.3% |
| Equity | 10/15 | €92,112 | €83,089 | -€9,023 | -9.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,612 | €80,589 | -€9,023 | -10.1% |
| Amounts payable | 17/49 | €100,706 | €112,153 | +€11,447 | +11.4% |
| Amounts payable within one year | 42/48 | €100,706 | €112,153 | +€11,447 | +11.4% |
| Trade debts | 44 | €3,869 | €20,133 | +€16,264 | +420.4% |
| Suppliers | 440/4 | €3,869 | €20,133 | +€16,264 | +420.4% |
| Taxes, remuneration and social security | 45 | €21,703 | €19,703 | -€2,000 | -9.2% |
| Taxes | 450/3 | €21,703 | €19,703 | -€2,000 | -9.2% |
| Other amounts payable | 47/48 | €75,134 | €72,317 | -€2,817 | -3.7% |
| Non-recurring operating income | 76A | €90,632 | - | -€90,632 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,791 | €15,378 | +€7,587 | +97.4% |
| Other operating charges | 640/8 | €691 | €409 | -€282 | -40.8% |
| Gross operating margin | 9900 | €116,898 | €6,815 | -€110,083 | -94.2% |
| Operating profit (loss) | 9901 | €108,416 | -€8,972 | -€117,388 | |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | - | €73 | +€73 | |
| Recurring financial charges | 65 | - | €73 | +€73 | |
| Profit (loss) for the period before taxes | 9903 | €108,416 | -€9,023 | -€117,439 | |
| Income taxes | 67/77 | €21,703 | - | -€21,703 | |
| Profit (loss) for the period | 9904 | €86,713 | -€9,023 | -€95,736 | |
| Profit (loss) for the period to be appropriated | 9905 | €86,713 | -€9,023 | -€95,736 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.