ARKA Publicity: 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 Publicity
Largest movements
- Receivables within one year -€6,329
down €6,329 (-18.1%), from €35,008 to €28,679
of which Other amounts receivable: -€3,772
- Cash -€1,602
down €1,602 (-15.8%), from €10,122 to €8,520
mainly Net result for the year (-€8,609) and Tax, wage and social debts (-€57)
- Profit (loss) carried forward -€8,609
down €8,609 (-219%), from -€3,939 to -€12,547
- Gross operating margin -€7,046
down €7,046, from €1,710 to -€5,336
- Other operating charges +€456
up €456 (+23.2%), from €1,965 to €2,421
- Depreciation +€165
up €165 (+51.0%), from €323 to €488
- Taxes -€125
down €125 (-34.8%), from €358 to €233
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.
Derived cash bridge
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 | €64,971 | €56,467 | -€8,504 | -13.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €19,562 | €19,074 | -€488 | -2.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €19,562 | €19,074 | -€488 | -2.5% |
| Land and buildings | 22 | €18,981 | €18,701 | -€280 | -1.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €580 | €373 | -€208 | -35.8% |
| Current assets | 29/58 | €45,410 | €37,394 | -€8,016 | -17.7% |
| Stocks and contracts in progress | 3 | €280 | €195 | -€85 | -30.4% |
| Stocks | 30/36 | €280 | €195 | -€85 | -30.4% |
| Amounts receivable within one year | 40/41 | €35,008 | €28,679 | -€6,329 | -18.1% |
| Trade receivables | 40 | €2,557 | - | -€2,557 | |
| Other amounts receivable | 41 | €32,451 | €28,679 | -€3,772 | -11.6% |
| Cash at bank and in hand | 54/58 | €10,122 | €8,520 | -€1,602 | -15.8% |
| Total equity and liabilities | 10/49 | €64,971 | €56,467 | -€8,504 | -13.1% |
| Equity | 10/15 | €64,294 | €55,685 | -€8,609 | -13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,632 | €49,632 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €45,632 | €45,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,939 | -€12,547 | -€8,609 | -219% |
| Amounts payable | 17/49 | €678 | €783 | +€105 | +15.4% |
| Amounts payable within one year | 42/48 | €678 | €783 | +€105 | +15.4% |
| Trade debts | 44 | €621 | €783 | +€162 | +26.1% |
| Suppliers | 440/4 | €621 | €783 | +€162 | +26.1% |
| Taxes, remuneration and social security | 45 | €57 | - | -€57 | |
| Taxes | 450/3 | €57 | - | -€57 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323 | €488 | +€165 | +51.0% |
| Other operating charges | 640/8 | €1,965 | €2,421 | +€456 | +23.2% |
| Gross operating margin | 9900 | €1,710 | -€5,336 | -€7,046 | |
| Operating profit (loss) | 9901 | -€578 | -€8,245 | -€7,666 | -1,326% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€695 | -€8,376 | -€7,680 | -1,104% |
| Income taxes | 67/77 | €358 | €233 | -€125 | -34.8% |
| Profit (loss) for the period | 9904 | -€1,053 | -€8,609 | -€7,556 | -718% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,053 | -€8,609 | -€7,556 | -718% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.