ARKEN: 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.
ARKEN
Largest movements
- Receivables within one year +€36,511
up €36,511 (+23.5%), from €155,148 to €191,659
of which Other amounts receivable: +€33,397
- Tangible fixed assets +€19,854
up €19,854 (+163.4%), from €12,148 to €32,001
of which Furniture and vehicles: +€20,282
- Profit (loss) carried forward +€24,728
up €24,728 (+46.7%), from €52,998 to €77,726
- Debts after one year +€23,679
up €23,679 (+188.6%), from €12,554 to €36,233
- Current portion of long-term debt +€5,645
up €5,645 (+37.9%), from €14,883 to €20,528
- Tax, wage and social debts +€4,818
up €4,818 (+29.9%), from €16,087 to €20,904
of which Taxes: +€5,387
- Trade debts -€4,786
down €4,786 (-9.3%), from €51,585 to €46,799
- Gross operating margin +€26,923
up €26,923 (+32.4%), from €83,025 to €109,948
- Staff costs +€8,163
up €8,163 (+15.6%), from €52,401 to €60,564
- Depreciation +€3,569
up €3,569 (+64.0%), from €5,578 to €9,146
- Taxes +€2,770
up €2,770 (+47.1%), from €5,875 to €8,645
- Other operating charges +€2,040
up €2,040 (+86.4%), from €2,360 to €4,400
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 | €175,627 | €229,711 | +€54,084 | +30.8% |
| Fixed assets | 21/28 | €16,048 | €35,401 | +€19,354 | +120.6% |
| Intangible fixed assets | 21 | €3,000 | €2,500 | -€500 | -16.7% |
| Tangible fixed assets | 22/27 | €12,148 | €32,001 | +€19,854 | +163.4% |
| Plant, machinery and equipment | 23 | €428 | - | -€428 | |
| Furniture and vehicles | 24 | €11,720 | €32,001 | +€20,282 | +173.1% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €159,579 | €194,310 | +€34,731 | +21.8% |
| Amounts receivable within one year | 40/41 | €155,148 | €191,659 | +€36,511 | +23.5% |
| Trade receivables | 40 | €61,072 | €64,186 | +€3,114 | +5.1% |
| Other amounts receivable | 41 | €94,075 | €127,473 | +€33,397 | +35.5% |
| Cash at bank and in hand | 54/58 | €1,689 | €1,878 | +€189 | +11.2% |
| Deferred charges and accrued income | 490/1 | €2,742 | €773 | -€1,969 | -71.8% |
| Total equity and liabilities | 10/49 | €175,627 | €229,711 | +€54,084 | +30.8% |
| Equity | 10/15 | €80,519 | €105,247 | +€24,728 | +30.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €17,521 | €17,521 | = | 0.0% |
| Distributable reserves | 133 | €17,521 | €17,521 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,998 | €77,726 | +€24,728 | +46.7% |
| Amounts payable | 17/49 | €95,108 | €124,464 | +€29,356 | +30.9% |
| Amounts payable after more than one year | 17 | €12,554 | €36,233 | +€23,679 | +188.6% |
| Financial debts | 170/4 | €12,554 | €36,233 | +€23,679 | +188.6% |
| Amounts payable within one year | 42/48 | €82,554 | €88,230 | +€5,676 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €14,883 | €20,528 | +€5,645 | +37.9% |
| Trade debts | 44 | €51,585 | €46,799 | -€4,786 | -9.3% |
| Suppliers | 440/4 | €51,585 | €46,799 | -€4,786 | -9.3% |
| Taxes, remuneration and social security | 45 | €16,087 | €20,904 | +€4,818 | +29.9% |
| Taxes | 450/3 | €9,717 | €15,104 | +€5,387 | +55.4% |
| Remuneration and social security | 454/9 | €6,370 | €5,801 | -€569 | -8.9% |
| Non-recurring operating income | 76A | €12,307 | - | -€12,307 | |
| Remuneration, social security and pensions | 62 | €52,401 | €60,564 | +€8,163 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,578 | €9,146 | +€3,569 | +64.0% |
| Other operating charges | 640/8 | €2,360 | €4,400 | +€2,040 | +86.4% |
| Non-recurring operating charges | 66A | - | €2,416 | +€2,416 | |
| Gross operating margin | 9900 | €83,025 | €109,948 | +€26,923 | +32.4% |
| Operating profit (loss) | 9901 | €22,686 | €33,422 | +€10,735 | +47.3% |
| Financial income | 75/76B | €3,945 | €5,510 | +€1,565 | +39.7% |
| Recurring financial income | 75 | €3,945 | €5,510 | +€1,565 | +39.7% |
| Financial charges | 65/66B | €5,231 | €5,558 | +€327 | +6.3% |
| Recurring financial charges | 65 | €5,231 | €5,558 | +€327 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €21,400 | €33,373 | +€11,973 | +55.9% |
| Income taxes | 67/77 | €5,875 | €8,645 | +€2,770 | +47.1% |
| Profit (loss) for the period | 9904 | €15,525 | €24,728 | +€9,203 | +59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,525 | €24,728 | +€9,203 | +59.3% |
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 6 October 2026 via checked.be.