ARKIPAY: 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.
ARKIPAY
Largest movements
- Tangible fixed assets +€158,186
new in 2024: €158,186
of which Land and buildings: +€155,000
- Cash +€124,830
up €124,830 (+2348.2%), from €5,316 to €130,146
mainly Net result for the year (+€137,611) and Debts after one year (+€95,607)
- Receivables within one year +€50,217
up €50,217 (+770.4%), from €6,518 to €56,735
of which Trade receivables: +€49,836
- Profit (loss) carried forward +€138,652
up €138,652, from -€9,650 to €129,002
- Debts after one year +€95,607
new in 2024: €95,607
- Tax, wage and social debts +€54,766
up €54,766 (+57047.9%), from €96 to €54,862
of which Taxes: +€36,766
- Other debts +€39,785
up €39,785 (+365.7%), from €10,879 to €50,664
- Accrued charges and deferred income +€4,546
new in 2024: €4,546
- Gross operating margin +€216,179
up €216,179, from -€9,554 to €206,625
- Taxes +€36,862
new in 2024: €36,862
- Other operating charges +€24,763
up €24,763 (+26066.3%), from €95 to €24,858
- Financial charges +€7,033
up €7,033 (+703300.0%), from €1 to €7,034
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,834 | €345,067 | +€333,233 | +2815.9% |
| Fixed assets | 21/28 | - | €158,186 | +€158,186 | |
| Tangible fixed assets | 22/27 | - | €158,186 | +€158,186 | |
| Land and buildings | 22 | - | €155,000 | +€155,000 | |
| Plant, machinery and equipment | 23 | - | €3,186 | +€3,186 | |
| Current assets | 29/58 | €11,834 | €186,881 | +€175,047 | +1479.2% |
| Amounts receivable within one year | 40/41 | €6,518 | €56,735 | +€50,217 | +770.4% |
| Trade receivables | 40 | €6,052 | €55,888 | +€49,836 | +823.5% |
| Other amounts receivable | 41 | €466 | €847 | +€381 | +81.8% |
| Cash at bank and in hand | 54/58 | €5,316 | €130,146 | +€124,830 | +2348.2% |
| Total equity and liabilities | 10/49 | €11,834 | €345,067 | +€333,233 | +2815.9% |
| Equity | 10/15 | -€4,650 | €134,002 | +€138,652 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,650 | €129,002 | +€138,652 | |
| Amounts payable | 17/49 | €16,484 | €211,065 | +€194,581 | +1180.4% |
| Amounts payable after more than one year | 17 | - | €95,607 | +€95,607 | |
| Financial debts | 170/4 | - | €95,607 | +€95,607 | |
| Amounts payable within one year | 42/48 | €16,484 | €110,912 | +€94,428 | +572.8% |
| Current portion of amounts payable after more than one year | 42 | - | €3,318 | +€3,318 | |
| Trade debts | 44 | €5,509 | €2,068 | -€3,441 | -62.5% |
| Suppliers | 440/4 | €5,509 | €2,068 | -€3,441 | -62.5% |
| Taxes, remuneration and social security | 45 | €96 | €54,862 | +€54,766 | +57047.9% |
| Taxes | 450/3 | €96 | €36,862 | +€36,766 | +38297.9% |
| Remuneration and social security | 454/9 | - | €18,000 | +€18,000 | |
| Other amounts payable | 47/48 | €10,879 | €50,664 | +€39,785 | +365.7% |
| Accrued charges and deferred income | 492/3 | - | €4,546 | +€4,546 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €260 | +€260 | |
| Other operating charges | 640/8 | €95 | €24,858 | +€24,763 | +26066.3% |
| Gross operating margin | 9900 | -€9,554 | €206,625 | +€216,179 | |
| Operating profit (loss) | 9901 | -€9,649 | €181,507 | +€191,156 | |
| Financial charges | 65/66B | €1 | €7,034 | +€7,033 | +703300.0% |
| Recurring financial charges | 65 | €1 | €7,034 | +€7,033 | +703300.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,650 | €174,473 | +€184,123 | |
| Income taxes | 67/77 | - | €36,862 | +€36,862 | |
| Profit (loss) for the period | 9904 | -€9,650 | €137,611 | +€147,261 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,650 | €137,611 | +€147,261 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.