ARKEL PIERCING: 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.
ARKEL PIERCING
Largest movements
- Cash +€12,952
up €12,952 (+145.1%), from €8,924 to €21,876
mainly Tax, wage and social debts (+€13,140) and Other debts (+€11,354)
- Stocks and contracts -€3,440
down €3,440 (-10.3%), from €33,499 to €30,059
- Tangible fixed assets -€799
down €799 (-67.7%), from €1,181 to €382
- Receivables within one year +€656
up €656 (+61.0%), from €1,076 to €1,732
- Profit (loss) carried forward -€15,867
down €15,867 (-29.4%), from -€53,979 to -€69,847
- Tax, wage and social debts +€13,140
up €13,140 (+49.1%), from €26,776 to €39,917
of which Remuneration and social security: +€13,408
- Other debts +€11,354
up €11,354 (+22.4%), from €50,634 to €61,987
- Short-term financial debts +€1,747
new in 2025: €1,747
- Trade debts -€1,005
down €1,005 (-9.3%), from €10,792 to €9,787
- Staff costs +€9,208
up €9,208 (+7.3%), from €125,660 to €134,869
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.
Cash bridge derived
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 | €54,674 | €64,043 | +€9,369 | +17.1% |
| Fixed assets | 21/28 | €11,175 | €10,376 | -€799 | -7.2% |
| Tangible fixed assets | 22/27 | €1,181 | €382 | -€799 | -67.7% |
| Furniture and vehicles | 24 | €1,181 | €382 | -€799 | -67.7% |
| Financial fixed assets | 28 | €9,994 | €9,994 | = | 0.0% |
| Current assets | 29/58 | €43,499 | €53,667 | +€10,168 | +23.4% |
| Stocks and contracts in progress | 3 | €33,499 | €30,059 | -€3,440 | -10.3% |
| Stocks | 30/36 | €33,499 | €30,059 | -€3,440 | -10.3% |
| Amounts receivable within one year | 40/41 | €1,076 | €1,732 | +€656 | +61.0% |
| Trade receivables | 40 | €1,076 | €1,732 | +€656 | +61.0% |
| Cash at bank and in hand | 54/58 | €8,924 | €21,876 | +€12,952 | +145.1% |
| Total equity and liabilities | 10/49 | €54,674 | €64,043 | +€9,369 | +17.1% |
| Equity | 10/15 | -€33,528 | -€49,395 | -€15,867 | -47.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,979 | -€69,847 | -€15,867 | -29.4% |
| Amounts payable | 17/49 | €88,202 | €113,438 | +€25,236 | +28.6% |
| Amounts payable within one year | 42/48 | €88,202 | €113,438 | +€25,236 | +28.6% |
| Financial debts | 43 | - | €1,747 | +€1,747 | |
| Credit institutions | 430/8 | - | €1,747 | +€1,747 | |
| Trade debts | 44 | €10,792 | €9,787 | -€1,005 | -9.3% |
| Suppliers | 440/4 | €10,792 | €9,787 | -€1,005 | -9.3% |
| Taxes, remuneration and social security | 45 | €26,776 | €39,917 | +€13,140 | +49.1% |
| Taxes | 450/3 | €12,567 | €12,300 | -€268 | -2.1% |
| Remuneration and social security | 454/9 | €14,209 | €27,617 | +€13,408 | +94.4% |
| Other amounts payable | 47/48 | €50,634 | €61,987 | +€11,354 | +22.4% |
| Remuneration, social security and pensions | 62 | €125,660 | €134,869 | +€9,208 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,640 | €799 | -€841 | -51.3% |
| Other operating charges | 640/8 | €3,215 | €3,394 | +€179 | +5.6% |
| Gross operating margin | 9900 | €124,905 | €124,813 | -€91 | -0.1% |
| Operating profit (loss) | 9901 | -€5,611 | -€14,249 | -€8,638 | -153.9% |
| Financial income | 75/76B | - | €166 | +€166 | |
| Recurring financial income | 75 | - | €166 | +€166 | |
| Financial charges | 65/66B | €1,930 | €1,784 | -€146 | -7.6% |
| Recurring financial charges | 65 | €1,930 | €1,784 | -€146 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,541 | -€15,867 | -€8,326 | -110.4% |
| Profit (loss) for the period | 9904 | -€7,541 | -€15,867 | -€8,326 | -110.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,541 | -€15,867 | -€8,326 | -110.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.