ARKHÉNEO: 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.
ARKHÉNEO
Largest movements
- Cash +€19,490
up €19,490 (+80.5%), from €24,206 to €43,696
mainly Receivables within one year (+€16,853) and Net result for the year (+€7,180)
- Receivables within one year -€16,853
down €16,853 (-99.8%), from €16,881 to €29
of which Trade receivables: -€13,906
- Tangible fixed assets -€4,151
down €4,151 (-54.2%), from €7,656 to €3,505
- Tax, wage and social debts -€8,384
down €8,384 (-40.6%), from €20,650 to €12,266
of which Taxes: -€5,234
- Reserves +€7,180
up €7,180 (+42.4%), from €16,933 to €24,113
of which Distributable reserves: +€7,180
- Other debts +€1,081
up €1,081 (+29.1%), from €3,722 to €4,804
- Trade debts -€859
down €859 (-14.2%), from €6,039 to €5,180
- Gross operating margin +€2,648
up €2,648 (+28.1%), from €9,411 to €12,059
- Depreciation -€2,638
down €2,638 (-64.1%), from €4,117 to €1,479
- Financial charges +€1,022
up €1,022 (+94.2%), from €1,084 to €2,106
- Taxes -€759
down €759 (-37.0%), from €2,053 to €1,294
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 | €53,544 | €52,563 | -€981 | -1.8% |
| Fixed assets | 21/28 | €7,656 | €3,505 | -€4,151 | -54.2% |
| Tangible fixed assets | 22/27 | €7,656 | €3,505 | -€4,151 | -54.2% |
| Furniture and vehicles | 24 | €7,656 | €3,505 | -€4,151 | -54.2% |
| Current assets | 29/58 | €45,888 | €49,058 | +€3,170 | +6.9% |
| Amounts receivable within one year | 40/41 | €16,881 | €29 | -€16,853 | -99.8% |
| Trade receivables | 40 | €13,935 | €29 | -€13,906 | -99.8% |
| Other amounts receivable | 41 | €2,947 | - | -€2,947 | |
| Cash at bank and in hand | 54/58 | €24,206 | €43,696 | +€19,490 | +80.5% |
| Deferred charges and accrued income | 490/1 | €4,801 | €5,333 | +€532 | +11.1% |
| Total equity and liabilities | 10/49 | €53,544 | €52,563 | -€981 | -1.8% |
| Equity | 10/15 | €23,133 | €30,313 | +€7,180 | +31.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,933 | €24,113 | +€7,180 | +42.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,073 | €22,253 | +€7,180 | +47.6% |
| Amounts payable | 17/49 | €30,411 | €22,249 | -€8,161 | -26.8% |
| Amounts payable within one year | 42/48 | €30,411 | €22,249 | -€8,161 | -26.8% |
| Trade debts | 44 | €6,039 | €5,180 | -€859 | -14.2% |
| Suppliers | 440/4 | €6,039 | €5,180 | -€859 | -14.2% |
| Taxes, remuneration and social security | 45 | €20,650 | €12,266 | -€8,384 | -40.6% |
| Taxes | 450/3 | €17,500 | €12,266 | -€5,234 | -29.9% |
| Remuneration and social security | 454/9 | €3,150 | - | -€3,150 | |
| Other amounts payable | 47/48 | €3,722 | €4,804 | +€1,081 | +29.1% |
| Non-recurring operating income | 76A | - | €19,943 | +€19,943 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,117 | €1,479 | -€2,638 | -64.1% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €9,411 | €12,059 | +€2,648 | +28.1% |
| Operating profit (loss) | 9901 | €5,294 | €10,580 | +€5,286 | +99.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,084 | €2,106 | +€1,022 | +94.2% |
| Recurring financial charges | 65 | €1,084 | €2,106 | +€1,022 | +94.2% |
| Profit (loss) for the period before taxes | 9903 | €4,210 | €8,474 | +€4,264 | +101.3% |
| Income taxes | 67/77 | €2,053 | €1,294 | -€759 | -37.0% |
| Profit (loss) for the period | 9904 | €2,157 | €7,180 | +€5,023 | +232.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,157 | €7,180 | +€5,023 | +232.9% |
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 11 October 2026 via checked.be.