ARKEA CONCEPT: 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.
ARKEA CONCEPT
Largest movements
- Cash -€3,227
down €3,227 (-6.0%), from €53,602 to €50,375
mainly Other debts (-€6,430) and Investment in fixed assets (net) (-€2,515)
- Other debts -€6,430
down €6,430 (-5.5%), from €116,246 to €109,816
- Profit (loss) carried forward +€2,522
up €2,522 (+6.9%), from -€36,343 to -€33,821
- Financial charges -€1,265
down €1,265 (-89.5%), from €1,413 to €148
- Gross operating margin -€544
down €544 (-7.3%), from €7,408 to €6,864
- Other operating charges -€428
down €428 (-29.9%), from €1,432 to €1,004
- Depreciation +€376
up €376 (+13.0%), from €2,893 to €3,269
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 | €101,463 | €97,555 | -€3,908 | -3.9% |
| Fixed assets | 21/28 | €47,060 | €46,306 | -€754 | -1.6% |
| Tangible fixed assets | 22/27 | €47,060 | €46,306 | -€754 | -1.6% |
| Land and buildings | 22 | €47,060 | €44,201 | -€2,859 | -6.1% |
| Plant, machinery and equipment | 23 | - | €1,266 | +€1,266 | |
| Furniture and vehicles | 24 | - | €839 | +€839 | |
| Current assets | 29/58 | €54,403 | €51,249 | -€3,154 | -5.8% |
| Amounts receivable within one year | 40/41 | €54 | €24 | -€30 | -55.6% |
| Other amounts receivable | 41 | €54 | €24 | -€30 | -55.6% |
| Cash at bank and in hand | 54/58 | €53,602 | €50,375 | -€3,227 | -6.0% |
| Deferred charges and accrued income | 490/1 | €747 | €850 | +€103 | +13.8% |
| Total equity and liabilities | 10/49 | €101,463 | €97,555 | -€3,908 | -3.9% |
| Equity | 10/15 | -€15,883 | -€13,361 | +€2,522 | +15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,343 | -€33,821 | +€2,522 | +6.9% |
| Amounts payable | 17/49 | €117,346 | €110,916 | -€6,430 | -5.5% |
| Amounts payable after more than one year | 17 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 178/9 | €1,100 | €1,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €116,246 | €109,816 | -€6,430 | -5.5% |
| Other amounts payable | 47/48 | €116,246 | €109,816 | -€6,430 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,893 | €3,269 | +€376 | +13.0% |
| Other operating charges | 640/8 | €1,432 | €1,004 | -€428 | -29.9% |
| Gross operating margin | 9900 | €7,408 | €6,864 | -€544 | -7.3% |
| Operating profit (loss) | 9901 | €3,083 | €2,591 | -€492 | -16.0% |
| Financial income | 75/76B | €112 | €79 | -€33 | -29.5% |
| Recurring financial income | 75 | €112 | €79 | -€33 | -29.5% |
| Financial charges | 65/66B | €1,413 | €148 | -€1,265 | -89.5% |
| Recurring financial charges | 65 | €1,413 | €148 | -€1,265 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | €1,782 | €2,522 | +€740 | +41.5% |
| Profit (loss) for the period | 9904 | €1,782 | €2,522 | +€740 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,782 | €2,522 | +€740 | +41.5% |
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 13 October 2026 via checked.be.