ARKIMO: 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.
ARKIMO
Largest movements
- Current investments +€198,141
up €198,141 (+64.4%), from €307,790 to €505,931
- Cash -€159,698
down €159,698 (-55.3%), from €288,541 to €128,843
mainly Contributions, distributions and other (-€317,800) and Current investments (-€198,141)
- Receivables within one year +€72,100
up €72,100 (+571.0%), from €12,627 to €84,727
of which Trade receivables: +€72,100
- Other debts +€220,922
up €220,922 (+224.3%), from €98,515 to €319,438
- Reserves -€132,900
down €132,900 (-27.2%), from €488,800 to €355,900
- Tax, wage and social debts +€25,083
up €25,083 (+89.5%), from €28,027 to €53,110
of which Taxes: +€25,083
- Gross operating margin +€112,053
up €112,053 (+75.3%), from €148,765 to €260,818
- Taxes +€33,217
up €33,217 (+81.2%), from €40,907 to €74,124
- Financial income +€10,052
up €10,052 (+409.6%), from €2,454 to €12,506
- Depreciation +€3,581
up €3,581 (+40.3%), from €8,888 to €12,470
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 | €650,146 | €763,919 | +€113,773 | +17.5% |
| Fixed assets | 21/28 | €38,538 | €42,067 | +€3,529 | +9.2% |
| Tangible fixed assets | 22/27 | €38,538 | €42,067 | +€3,529 | +9.2% |
| Furniture and vehicles | 24 | €31,763 | €36,966 | +€5,204 | +16.4% |
| Other tangible fixed assets | 26 | €6,775 | €5,101 | -€1,674 | -24.7% |
| Current assets | 29/58 | €611,608 | €721,852 | +€110,244 | +18.0% |
| Amounts receivable within one year | 40/41 | €12,627 | €84,727 | +€72,100 | +571.0% |
| Trade receivables | 40 | €12,627 | €84,727 | +€72,100 | +571.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €307,790 | €505,931 | +€198,141 | +64.4% |
| Cash at bank and in hand | 54/58 | €288,541 | €128,843 | -€159,698 | -55.3% |
| Deferred charges and accrued income | 490/1 | €2,650 | €2,351 | -€299 | -11.3% |
| Total equity and liabilities | 10/49 | €650,146 | €763,919 | +€113,773 | +17.5% |
| Equity | 10/15 | €521,647 | €388,778 | -€132,868 | -25.5% |
| Contributions | 10/11 | €24,366 | €24,366 | = | 0.0% |
| Reserves | 13 | €488,800 | €355,900 | -€132,900 | -27.2% |
| Distributable reserves | 133 | €488,800 | €355,900 | -€132,900 | -27.2% |
| Profit (loss) carried forward | 14 | €8,481 | €8,512 | +€32 | +0.4% |
| Amounts payable | 17/49 | €128,499 | €375,141 | +€246,642 | +191.9% |
| Amounts payable within one year | 42/48 | €128,499 | €375,141 | +€246,642 | +191.9% |
| Trade debts | 44 | €1,957 | €2,593 | +€637 | +32.5% |
| Suppliers | 440/4 | €1,957 | €2,593 | +€637 | +32.5% |
| Taxes, remuneration and social security | 45 | €28,027 | €53,110 | +€25,083 | +89.5% |
| Taxes | 450/3 | €25,527 | €50,610 | +€25,083 | +98.3% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €98,515 | €319,438 | +€220,922 | +224.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,888 | €12,470 | +€3,581 | +40.3% |
| Other operating charges | 640/8 | €1,512 | €1,156 | -€355 | -23.5% |
| Gross operating margin | 9900 | €148,765 | €260,818 | +€112,053 | +75.3% |
| Operating profit (loss) | 9901 | €138,365 | €247,192 | +€108,827 | +78.7% |
| Financial income | 75/76B | €2,454 | €12,506 | +€10,052 | +409.6% |
| Recurring financial income | 75 | €2,454 | €12,506 | +€10,052 | +409.6% |
| Financial charges | 65/66B | -€1,701 | €643 | +€2,344 | |
| Recurring financial charges | 65 | -€1,701 | €643 | +€2,344 | |
| Profit (loss) for the period before taxes | 9903 | €142,520 | €259,055 | +€116,535 | +81.8% |
| Income taxes | 67/77 | €40,907 | €74,124 | +€33,217 | +81.2% |
| Profit (loss) for the period | 9904 | €101,613 | €184,932 | +€83,318 | +82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €101,613 | €184,932 | +€83,318 | +82.0% |
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 10 October 2026 via checked.be.