ARKIS: 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.
ARKIS
Largest movements
- Tangible fixed assets -€37,143
down €37,143 (-15.0%), from €246,802 to €209,660
of which Furniture and vehicles: -€30,960
- Cash -€32,402
down €32,402 (-70.1%), from €46,246 to €13,844
mainly Trade debts (-€30,919) and Debts after one year (-€28,147)
- Receivables within one year +€12,271
up €12,271 (+9.2%), from €133,121 to €145,392
of which Trade receivables: +€27,278
- Trade debts -€30,919
down €30,919 (-70.3%), from €43,971 to €13,053
- Debts after one year -€28,147
down €28,147 (-13.4%), from €210,555 to €182,408
- Reserves +€10,685
up €10,685 (+9.6%), from €110,844 to €121,529
- Tax, wage and social debts -€9,604
down €9,604 (-31.5%), from €30,486 to €20,883
of which Taxes: -€17,598
- Staff costs +€55,017
new in 2025: €55,017
- Gross operating margin -€42,884
down €42,884 (-24.2%), from €177,228 to €134,344
- Other operating charges -€20,679
down €20,679 (-77.0%), from €26,859 to €6,180
- Taxes -€16,434
down €16,434 (-81.5%), from €20,167 to €3,733
- Depreciation +€5,546
up €5,546 (+13.3%), from €41,557 to €47,102
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 | €431,202 | €375,929 | -€55,273 | -12.8% |
| Fixed assets | 21/28 | €251,177 | €214,035 | -€37,143 | -14.8% |
| Tangible fixed assets | 22/27 | €246,802 | €209,660 | -€37,143 | -15.0% |
| Land and buildings | 22 | €177,884 | €175,702 | -€2,182 | -1.2% |
| Plant, machinery and equipment | 23 | €10,125 | €6,124 | -€4,001 | -39.5% |
| Furniture and vehicles | 24 | €58,793 | €27,834 | -€30,960 | -52.7% |
| Financial fixed assets | 28 | €4,375 | €4,375 | = | 0.0% |
| Current assets | 29/58 | €180,024 | €161,894 | -€18,130 | -10.1% |
| Amounts receivable within one year | 40/41 | €133,121 | €145,392 | +€12,271 | +9.2% |
| Trade receivables | 40 | €83,526 | €110,804 | +€27,278 | +32.7% |
| Other amounts receivable | 41 | €49,594 | €34,588 | -€15,007 | -30.3% |
| Cash at bank and in hand | 54/58 | €46,246 | €13,844 | -€32,402 | -70.1% |
| Deferred charges and accrued income | 490/1 | €657 | €2,658 | +€2,000 | +304% |
| Total equity and liabilities | 10/49 | €431,202 | €375,929 | -€55,273 | -12.8% |
| Equity | 10/15 | €115,844 | €126,529 | +€10,685 | +9.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €110,844 | €121,529 | +€10,685 | +9.6% |
| Distributable reserves | 133 | €110,844 | €121,529 | +€10,685 | +9.6% |
| Amounts payable | 17/49 | €315,358 | €249,400 | -€65,958 | -20.9% |
| Amounts payable after more than one year | 17 | €210,555 | €182,408 | -€28,147 | -13.4% |
| Financial debts | 170/4 | €210,555 | €182,408 | -€28,147 | -13.4% |
| Amounts payable within one year | 42/48 | €104,741 | €66,873 | -€37,869 | -36.2% |
| Current portion of amounts payable after more than one year | 42 | €27,149 | €28,145 | +€997 | +3.7% |
| Trade debts | 44 | €43,971 | €13,053 | -€30,919 | -70.3% |
| Suppliers | 440/4 | €43,971 | €13,053 | -€30,919 | -70.3% |
| Taxes, remuneration and social security | 45 | €30,486 | €20,883 | -€9,604 | -31.5% |
| Taxes | 450/3 | €26,486 | €8,889 | -€17,598 | -66.4% |
| Remuneration and social security | 454/9 | €4,000 | €11,994 | +€7,994 | +200% |
| Other amounts payable | 47/48 | €3,135 | €4,792 | +€1,657 | +52.9% |
| Accrued charges and deferred income | 492/3 | €62 | €119 | +€58 | +93.4% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100% |
| Remuneration, social security and pensions | 62 | - | €55,017 | +€55,017 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,557 | €47,102 | +€5,546 | +13.3% |
| Other operating charges | 640/8 | €26,859 | €6,180 | -€20,679 | -77.0% |
| Gross operating margin | 9900 | €177,228 | €134,344 | -€42,884 | -24.2% |
| Operating profit (loss) | 9901 | €108,812 | €26,045 | -€82,768 | -76.1% |
| Financial income | 75/76B | €745 | €1,747 | +€1,002 | +134% |
| Recurring financial income | 75 | €745 | €1,747 | +€1,002 | +134% |
| Financial charges | 65/66B | €12,305 | €13,374 | +€1,069 | +8.7% |
| Recurring financial charges | 65 | €12,305 | €13,374 | +€1,069 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €97,253 | €14,418 | -€82,835 | -85.2% |
| Income taxes | 67/77 | €20,167 | €3,733 | -€16,434 | -81.5% |
| Profit (loss) for the period | 9904 | €77,086 | €10,685 | -€66,401 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77,086 | €10,685 | -€66,401 | -86.1% |
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 29 October 2026 via checked.be.