ARKA CONSTRUCT: 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.
ARKA CONSTRUCT
Largest movements
- Receivables within one year +€80,416
up €80,416 (+29.2%), from €275,284 to €355,701
of which Trade receivables: +€155,768
- Financial fixed assets +€49,493
new in 2024: €49,493
- Tangible fixed assets -€42,944
down €42,944 (-44.6%), from €96,215 to €53,271
- Cash -€22,328
down €22,328 (-79.0%), from €28,266 to €5,938
mainly Receivables within one year (-€80,416) and Investment in fixed assets (net) (-€51,226)
- Trade debts +€55,030
up €55,030 (+254%), from €21,649 to €76,679
- Profit (loss) carried forward +€16,337
up €16,337 (+5.4%), from €302,054 to €318,391
- Tax, wage and social debts -€9,046
down €9,046 (-10.9%), from €83,119 to €74,073
- Turnover -€269,862
down €269,862 (-19.7%), from €1.4m to €1.1m
- Purchases and services -€195,759
down €195,759 (-16.2%), from €1.2m to €1.0m
- Gross operating margin -€74,043
down €74,043 (-46.3%), from €159,944 to €85,901
- Taxes -€32,923
down €32,923, from €32,821 to -€102
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 | €411,184 | €473,052 | +€61,867 | +15.0% |
| Fixed assets | 21/28 | €96,215 | €102,764 | +€6,550 | +6.8% |
| Tangible fixed assets | 22/27 | €96,215 | €53,271 | -€42,944 | -44.6% |
| Plant, machinery and equipment | 23 | €28,043 | €14,940 | -€13,104 | -46.7% |
| Furniture and vehicles | 24 | €37,535 | €17,334 | -€20,200 | -53.8% |
| Leasing and similar rights | 25 | €30,637 | €20,997 | -€9,640 | -31.5% |
| Financial fixed assets | 28 | - | €49,493 | +€49,493 | |
| Current assets | 29/58 | €314,970 | €370,287 | +€55,318 | +17.6% |
| Amounts receivable within one year | 40/41 | €275,284 | €355,701 | +€80,416 | +29.2% |
| Trade receivables | 40 | €155,841 | €311,609 | +€155,768 | +100.0% |
| Other amounts receivable | 41 | €119,444 | €44,092 | -€75,352 | -63.1% |
| Cash at bank and in hand | 54/58 | €28,266 | €5,938 | -€22,328 | -79.0% |
| Deferred charges and accrued income | 490/1 | €11,420 | €8,649 | -€2,771 | -24.3% |
| Total equity and liabilities | 10/49 | €411,184 | €473,052 | +€61,867 | +15.0% |
| Equity | 10/15 | €306,416 | €322,299 | +€15,883 | +5.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €302,054 | €318,391 | +€16,337 | +5.4% |
| Investment grants | 15 | €1,362 | €908 | -€454 | -33.3% |
| Amounts payable | 17/49 | €104,768 | €150,753 | +€45,984 | +43.9% |
| Amounts payable within one year | 42/48 | €104,768 | €150,753 | +€45,984 | +43.9% |
| Trade debts | 44 | €21,649 | €76,679 | +€55,030 | +254% |
| Suppliers | 440/4 | €21,649 | €76,679 | +€55,030 | +254% |
| Taxes, remuneration and social security | 45 | €83,119 | €74,073 | -€9,046 | -10.9% |
| Taxes | 450/3 | €83,119 | €74,073 | -€9,046 | -10.9% |
| Turnover | 70 | €1,367,285 | €1,097,423 | -€269,862 | -19.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,209,097 | €1,013,338 | -€195,759 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,215 | €44,676 | +€1,461 | +3.4% |
| Other operating charges | 640/8 | €2,090 | €1,921 | -€168 | -8.0% |
| Non-recurring operating charges | 66A | €809 | €690 | -€119 | -14.7% |
| Gross operating margin | 9900 | €159,944 | €85,901 | -€74,043 | -46.3% |
| Operating profit (loss) | 9901 | €113,830 | €38,613 | -€75,217 | -66.1% |
| Financial income | 75/76B | €5,858 | €3,615 | -€2,243 | -38.3% |
| Recurring financial income | 75 | €5,858 | €3,615 | -€2,243 | -38.3% |
| Financial charges | 65/66B | €197 | €992 | +€796 | +404% |
| Recurring financial charges | 65 | €197 | €992 | +€796 | +404% |
| Profit (loss) for the period before taxes | 9903 | €119,491 | €41,235 | -€78,256 | -65.5% |
| Income taxes | 67/77 | €32,821 | -€102 | -€32,923 | |
| Profit (loss) for the period | 9904 | €86,670 | €41,337 | -€45,333 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,670 | €41,337 | -€45,333 | -52.3% |
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 13 October 2026 via checked.be.