ARKHE: 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.
ARKHE
Largest movements
- Receivables within one year -€64,835
down €64,835 (-14.8%), from €439,231 to €374,396
of which Other amounts receivable: -€61,889
- Cash -€28,343
down €28,343 (-97.4%), from €29,099 to €756
mainly Trade debts (-€81,375) and Contributions, distributions and other (-€45,000)
- Trade debts -€81,375
down €81,375 (-28.9%), from €281,638 to €200,263
of which Suppliers: -€55,692
- Current portion of long-term debt -€9,121
no longer reported in 2024 (was €9,121)
- Other debts -€6,012
down €6,012 (-14.3%), from €42,012 to €36,000
- Purchases and services +€123,748
up €123,748 (+14.7%), from €839,054 to €962,802
- Turnover +€65,033
up €65,033 (+6.6%), from €978,699 to €1.0m
- Gross operating margin -€58,715
down €58,715 (-42.0%), from €139,646 to €80,931
- Other operating charges -€35,731
down €35,731 (-80.2%), from €44,569 to €8,837
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,968 | €377,419 | -€94,549 | -20.0% |
| Fixed assets | 21/28 | €3,638 | €2,267 | -€1,371 | -37.7% |
| Tangible fixed assets | 22/27 | €3,638 | €700 | -€2,938 | -80.8% |
| Plant, machinery and equipment | 23 | €800 | - | -€800 | |
| Furniture and vehicles | 24 | €2,838 | €700 | -€2,138 | -75.3% |
| Financial fixed assets | 28 | - | €1,567 | +€1,567 | |
| Current assets | 29/58 | €468,330 | €375,152 | -€93,178 | -19.9% |
| Amounts receivable within one year | 40/41 | €439,231 | €374,396 | -€64,835 | -14.8% |
| Trade receivables | 40 | €290,366 | €287,420 | -€2,946 | -1.0% |
| Other amounts receivable | 41 | €148,865 | €86,976 | -€61,889 | -41.6% |
| Cash at bank and in hand | 54/58 | €29,099 | €756 | -€28,343 | -97.4% |
| Total equity and liabilities | 10/49 | €471,968 | €377,419 | -€94,549 | -20.0% |
| Equity | 10/15 | €120,796 | €121,489 | +€694 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,502 | €8,502 | = | 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% |
| Distributable reserves | 133 | €6,643 | €6,643 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,702 | €94,395 | +€694 | +0.7% |
| Amounts payable | 17/49 | €351,172 | €255,930 | -€95,242 | -27.1% |
| Amounts payable within one year | 42/48 | €351,172 | €255,930 | -€95,242 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €9,121 | - | -€9,121 | |
| Financial debts | 43 | €37 | €37 | = | 0.0% |
| Credit institutions | 430/8 | €37 | €37 | = | 0.0% |
| Trade debts | 44 | €281,638 | €200,263 | -€81,375 | -28.9% |
| Suppliers | 440/4 | €88,775 | €33,083 | -€55,692 | -62.7% |
| Bills of exchange payable | 441 | €192,862 | €167,179 | -€25,683 | -13.3% |
| Taxes, remuneration and social security | 45 | €18,364 | €19,630 | +€1,266 | +6.9% |
| Taxes | 450/3 | €18,364 | €19,630 | +€1,266 | +6.9% |
| Other amounts payable | 47/48 | €42,012 | €36,000 | -€6,012 | -14.3% |
| Turnover | 70 | €978,699 | €1,043,733 | +€65,033 | +6.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €839,054 | €962,802 | +€123,748 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,340 | €2,938 | -€402 | -12.0% |
| Other operating charges | 640/8 | €44,569 | €8,837 | -€35,731 | -80.2% |
| Gross operating margin | 9900 | €139,646 | €80,931 | -€58,715 | -42.0% |
| Operating profit (loss) | 9901 | €91,737 | €69,155 | -€22,582 | -24.6% |
| Financial income | 75/76B | - | €1,020 | +€1,020 | |
| Recurring financial income | 75 | - | €1,020 | +€1,020 | |
| Non-recurring financial income | 76B | - | €1,020 | +€1,020 | |
| Financial charges | 65/66B | €6,817 | €13,342 | +€6,525 | +95.7% |
| Recurring financial charges | 65 | €6,817 | €12,290 | +€5,473 | +80.3% |
| Non-recurring financial charges | 66B | - | €1,052 | +€1,052 | |
| Profit (loss) for the period before taxes | 9903 | €84,920 | €56,833 | -€28,087 | -33.1% |
| Income taxes | 67/77 | €14,213 | €11,140 | -€3,073 | -21.6% |
| Profit (loss) for the period | 9904 | €70,707 | €45,694 | -€25,014 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,707 | €45,694 | -€25,014 | -35.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.