ARKIBO: 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.
ARKIBO
Largest movements
- Receivables within one year -€32,961
down €32,961 (-23.6%), from €139,430 to €106,469
of which Other amounts receivable: -€33,329
- Cash -€3,147
down €3,147 (-98.5%), from €3,194 to €47
mainly Current portion of long-term debt (-€28,360) and Tax, wage and social debts (-€25,894)
- Current portion of long-term debt -€28,360
down €28,360 (-100%), from €28,360 to €0
- Tax, wage and social debts -€25,894
down €25,894 (-100%), from €25,894 to €0
- Other debts +€21,450
up €21,450 (+46.6%), from €46,000 to €67,450
- Profit (loss) carried forward -€3,134
down €3,134 (-6.6%), from €47,677 to €44,544
- Taxes -€1,361
down €1,361 (-100%), from €1,361 to €0
- Financial charges +€943
up €943 (+589%), from €160 to €1,103
- Gross operating margin +€719
up €719 (+32.6%), from -€2,205 to -€1,486
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 | €226,853 | €190,745 | -€36,108 | -15.9% |
| Current assets | 29/58 | €226,853 | €190,745 | -€36,108 | -15.9% |
| Stocks and contracts in progress | 3 | €84,229 | €84,229 | = | 0.0% |
| Stocks | 30/36 | €84,229 | €84,229 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €139,430 | €106,469 | -€32,961 | -23.6% |
| Trade receivables | 40 | - | €368 | +€368 | |
| Other amounts receivable | 41 | €139,430 | €106,100 | -€33,329 | -23.9% |
| Cash at bank and in hand | 54/58 | €3,194 | €47 | -€3,147 | -98.5% |
| Total equity and liabilities | 10/49 | €226,853 | €190,745 | -€36,108 | -15.9% |
| Equity | 10/15 | €126,277 | €123,144 | -€3,134 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,677 | €44,544 | -€3,134 | -6.6% |
| Amounts payable | 17/49 | €100,576 | €67,601 | -€32,974 | -32.8% |
| Amounts payable within one year | 42/48 | €100,576 | €67,601 | -€32,974 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €28,360 | €0 | -€28,360 | -100% |
| Trade debts | 44 | €321 | €151 | -€170 | -52.9% |
| Suppliers | 440/4 | €321 | €151 | -€170 | -52.9% |
| Taxes, remuneration and social security | 45 | €25,894 | €0 | -€25,894 | -100% |
| Taxes | 450/3 | €25,894 | €0 | -€25,894 | -100% |
| Other amounts payable | 47/48 | €46,000 | €67,450 | +€21,450 | +46.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€2,205 | -€1,486 | +€719 | +32.6% |
| Operating profit (loss) | 9901 | -€2,733 | -€2,030 | +€703 | +25.7% |
| Financial charges | 65/66B | €160 | €1,103 | +€943 | +589% |
| Recurring financial charges | 65 | €160 | €1,103 | +€943 | +589% |
| Profit (loss) for the period before taxes | 9903 | -€2,893 | -€3,134 | -€240 | -8.3% |
| Income taxes | 67/77 | €1,361 | €0 | -€1,361 | -100% |
| Profit (loss) for the period | 9904 | -€4,254 | -€3,134 | +€1,120 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,254 | -€3,134 | +€1,120 | +26.3% |
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 22 October 2026 via checked.be.