ARKADOR: 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.
ARKADOR
Largest movements
- Cash +€82,861
up €82,861 (+129%), from €64,081 to €146,942
mainly Net result for the year (+€65,367) and Tax, wage and social debts (+€16,931)
- Deferred charges and accrued income -€2,166
down €2,166 (-31.3%), from €6,927 to €4,761
- Reserves +€65,367
up €65,367 (+87.3%), from €74,897 to €140,264
- Tax, wage and social debts +€16,931
up €16,931 (+73.6%), from €23,005 to €39,936
- Gross operating margin +€2,539
up €2,539 (+3.2%), from €80,449 to €82,988
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 | €99,025 | €181,338 | +€82,313 | +83.1% |
| Fixed assets | 21/28 | €2,592 | €2,598 | +€6 | +0.2% |
| Tangible fixed assets | 22/27 | €2,592 | €2,598 | +€6 | +0.2% |
| Plant, machinery and equipment | 23 | €2,592 | €2,598 | +€6 | +0.2% |
| Current assets | 29/58 | €96,433 | €178,740 | +€82,308 | +85.4% |
| Amounts receivable within one year | 40/41 | €25,425 | €27,037 | +€1,612 | +6.3% |
| Trade receivables | 40 | €25,425 | €27,037 | +€1,612 | +6.3% |
| Cash at bank and in hand | 54/58 | €64,081 | €146,942 | +€82,861 | +129% |
| Deferred charges and accrued income | 490/1 | €6,927 | €4,761 | -€2,166 | -31.3% |
| Total equity and liabilities | 10/49 | €99,025 | €181,338 | +€82,313 | +83.1% |
| Equity | 10/15 | €75,897 | €141,264 | +€65,367 | +86.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €74,897 | €140,264 | +€65,367 | +87.3% |
| Distributable reserves | 133 | €74,897 | €140,264 | +€65,367 | +87.3% |
| Amounts payable | 17/49 | €23,128 | €40,075 | +€16,947 | +73.3% |
| Amounts payable within one year | 42/48 | €23,128 | €40,075 | +€16,947 | +73.3% |
| Trade debts | 44 | €123 | €139 | +€16 | +12.9% |
| Suppliers | 440/4 | €123 | €139 | +€16 | +12.9% |
| Taxes, remuneration and social security | 45 | €23,005 | €39,936 | +€16,931 | +73.6% |
| Taxes | 450/3 | €23,005 | €39,936 | +€16,931 | +73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €369 | €854 | +€485 | +131% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €80,449 | €82,988 | +€2,539 | +3.2% |
| Operating profit (loss) | 9901 | €80,080 | €81,990 | +€1,910 | +2.4% |
| Financial charges | 65/66B | €69 | €69 | = | 0.0% |
| Recurring financial charges | 65 | €69 | €69 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €80,011 | €81,921 | +€1,910 | +2.4% |
| Income taxes | 67/77 | €16,103 | €16,555 | +€452 | +2.8% |
| Profit (loss) for the period | 9904 | €63,909 | €65,367 | +€1,458 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,909 | €65,367 | +€1,458 | +2.3% |
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 19 October 2026 via checked.be.