Arki: 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.
Arki
Largest movements
- Current investments -€200,000
down €200,000 (-20.0%), from €1.0m to €800,000
- Other debts -€209,993
down €209,993 (-99.7%), from €210,727 to €735
- Reserves +€14,283
up €14,283 (+3.2%), from €443,446 to €457,729
- Financial income -€115,562
down €115,562 (-86.5%), from €133,522 to €17,960
- Gross operating margin +€55,232
up €55,232, from -€40,977 to €14,255
- Depreciation +€8,401
up €8,401 (+1,100%), from €764 to €9,165
- Taxes -€1,336
down €1,336 (-16.2%), from €8,243 to €6,907
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 | €1,386,290 | €1,184,646 | -€201,644 | -14.5% |
| Fixed assets | 21/28 | €283,684 | €274,519 | -€9,165 | -3.2% |
| Tangible fixed assets | 22/27 | €26,734 | €17,569 | -€9,165 | -34.3% |
| Furniture and vehicles | 24 | €26,734 | €17,569 | -€9,165 | -34.3% |
| Financial fixed assets | 28 | €256,950 | €256,950 | = | 0.0% |
| Current assets | 29/58 | €1,102,606 | €910,127 | -€192,479 | -17.5% |
| Amounts receivable within one year | 40/41 | €24,891 | €23,669 | -€1,222 | -4.9% |
| Trade receivables | 40 | €9,797 | €16,331 | +€6,534 | +66.7% |
| Other amounts receivable | 41 | €15,094 | €7,338 | -€7,756 | -51.4% |
| Current investments | 50/53 | €1,000,000 | €800,000 | -€200,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €76,518 | €86,358 | +€9,839 | +12.9% |
| Deferred charges and accrued income | 490/1 | €1,196 | €100 | -€1,097 | -91.7% |
| Total equity and liabilities | 10/49 | €1,386,290 | €1,184,646 | -€201,644 | -14.5% |
| Equity | 10/15 | €1,167,196 | €1,181,479 | +€14,283 | +1.2% |
| Contributions | 10/11 | €723,750 | €723,750 | = | 0.0% |
| Reserves | 13 | €443,446 | €457,729 | +€14,283 | +3.2% |
| Distributable reserves | 133 | €443,446 | €457,729 | +€14,283 | +3.2% |
| Amounts payable | 17/49 | €219,094 | €3,167 | -€215,927 | -98.6% |
| Amounts payable within one year | 42/48 | €219,094 | €3,167 | -€215,927 | -98.6% |
| Trade debts | 44 | €124 | €878 | +€754 | +608% |
| Suppliers | 440/4 | €124 | €878 | +€754 | +608% |
| Taxes, remuneration and social security | 45 | €8,243 | €1,555 | -€6,688 | -81.1% |
| Taxes | 450/3 | €8,243 | €1,555 | -€6,688 | -81.1% |
| Other amounts payable | 47/48 | €210,727 | €735 | -€209,993 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €764 | €9,165 | +€8,401 | +1,100% |
| Other operating charges | 640/8 | €1,429 | €1,356 | -€74 | -5.1% |
| Gross operating margin | 9900 | -€40,977 | €14,255 | +€55,232 | |
| Operating profit (loss) | 9901 | -€43,170 | €3,735 | +€46,904 | |
| Financial income | 75/76B | €133,522 | €17,960 | -€115,562 | -86.5% |
| Recurring financial income | 75 | €133,522 | €17,960 | -€115,562 | -86.5% |
| Financial charges | 65/66B | €187 | €505 | +€318 | +170% |
| Recurring financial charges | 65 | €187 | €505 | +€318 | +170% |
| Profit (loss) for the period before taxes | 9903 | €90,165 | €21,190 | -€68,976 | -76.5% |
| Income taxes | 67/77 | €8,243 | €6,907 | -€1,336 | -16.2% |
| Profit (loss) for the period | 9904 | €81,922 | €14,283 | -€67,639 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €81,922 | €14,283 | -€67,639 | -82.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.