ARKIMMO: 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.
ARKIMMO
Largest movements
- Tangible fixed assets +€407,971
up €407,971 (+155.7%), from €262,105 to €670,077
of which Land and buildings: +€420,817
- Cash -€284,624
down €284,624 (-84.4%), from €337,184 to €52,560
mainly Investment in fixed assets (net) (-€444,532) and Receivables within one year (-€65,771)
- Receivables within one year +€65,771
up €65,771 (+20964.8%), from €314 to €66,085
of which Trade receivables: +€48,488
- Debts after one year +€145,657
up €145,657 (+31963.9%), from €456 to €146,112
- Reserves +€91,289
up €91,289 (+40.5%), from €225,447 to €316,736
- Tax, wage and social debts -€65,093
down €65,093 (-81.9%), from €79,473 to €14,380
of which Taxes: -€67,593
- Profit (loss) carried forward +€14,909
up €14,909, from -€14,909 to €0
- Gross operating margin +€194,753
up €194,753, from -€18,159 to €176,595
- Taxes +€21,847
up €21,847 (+11728.1%), from €186 to €22,033
- Depreciation +€13,895
up €13,895 (+61.3%), from €22,666 to €36,561
- Financial charges +€5,849
up €5,849 (+202.8%), from €2,885 to €8,734
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 | €601,075 | €790,385 | +€189,310 | +31.5% |
| Fixed assets | 21/28 | €262,105 | €670,077 | +€407,971 | +155.7% |
| Tangible fixed assets | 22/27 | €262,105 | €670,077 | +€407,971 | +155.7% |
| Land and buildings | 22 | €212,325 | €633,141 | +€420,817 | +198.2% |
| Furniture and vehicles | 24 | €49,781 | €36,935 | -€12,845 | -25.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €338,970 | €120,308 | -€218,662 | -64.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €314 | €66,085 | +€65,771 | +20964.8% |
| Trade receivables | 40 | €0 | €48,488 | +€48,488 | |
| Other amounts receivable | 41 | €314 | €17,597 | +€17,283 | +5509.1% |
| Cash at bank and in hand | 54/58 | €337,184 | €52,560 | -€284,624 | -84.4% |
| Deferred charges and accrued income | 490/1 | €1,472 | €1,663 | +€192 | +13.0% |
| Total equity and liabilities | 10/49 | €601,075 | €790,385 | +€189,310 | +31.5% |
| Equity | 10/15 | €510,538 | €616,736 | +€106,197 | +20.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €225,447 | €316,736 | +€91,289 | +40.5% |
| Distributable reserves | 133 | €225,447 | €316,736 | +€91,289 | +40.5% |
| Profit (loss) carried forward | 14 | -€14,909 | €0 | +€14,909 | |
| Amounts payable | 17/49 | €90,537 | €173,649 | +€83,112 | +91.8% |
| Amounts payable after more than one year | 17 | €456 | €146,112 | +€145,657 | +31963.9% |
| Other amounts payable | 178/9 | €456 | €146,112 | +€145,657 | +31963.9% |
| Amounts payable within one year | 42/48 | €87,416 | €19,003 | -€68,413 | -78.3% |
| Trade debts | 44 | €7,944 | €4,624 | -€3,320 | -41.8% |
| Suppliers | 440/4 | €7,944 | €4,624 | -€3,320 | -41.8% |
| Taxes, remuneration and social security | 45 | €79,473 | €14,380 | -€65,093 | -81.9% |
| Taxes | 450/3 | €79,473 | €11,880 | -€67,593 | -85.1% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,665 | €8,534 | +€5,869 | +220.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,666 | €36,561 | +€13,895 | +61.3% |
| Other operating charges | 640/8 | €3,636 | €3,142 | -€494 | -13.6% |
| Gross operating margin | 9900 | -€18,159 | €176,595 | +€194,753 | |
| Operating profit (loss) | 9901 | -€44,460 | €136,892 | +€181,353 | |
| Financial income | 75/76B | €117 | €72 | -€45 | -38.1% |
| Recurring financial income | 75 | €117 | €72 | -€45 | -38.1% |
| Financial charges | 65/66B | €2,885 | €8,734 | +€5,849 | +202.8% |
| Recurring financial charges | 65 | €2,885 | €8,734 | +€5,849 | +202.8% |
| Profit (loss) for the period before taxes | 9903 | -€47,228 | €128,231 | +€175,459 | |
| Income taxes | 67/77 | €186 | €22,033 | +€21,847 | +11728.1% |
| Profit (loss) for the period | 9904 | -€47,414 | €106,197 | +€153,612 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,414 | €106,197 | +€153,612 |
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 5 October 2026 via checked.be.