ARKIS PLUS: 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 PLUS
Largest movements
- Receivables within one year -€67,478
down €67,478 (-51.7%), from €130,443 to €62,965
of which Trade receivables: -€71,966
- Other debts +€169,800
up €169,800 (+237%), from €71,744 to €241,544
- Profit (loss) carried forward -€163,628
down €163,628 (-65.2%), from €250,880 to €87,252
- Accrued charges and deferred income -€40,385
down €40,385 (-94.2%), from €42,865 to €2,481
- Trade debts -€22,495
down €22,495 (-65.0%), from €34,607 to €12,112
- Debts after one year -€9,214
down €9,214 (-3.9%), from €236,071 to €226,857
- Depreciation -€26,753
down €26,753 (-55.5%), from €48,208 to €21,455
- Taxes +€3,933
up €3,933 (+61.5%), from €6,399 to €10,332
- Gross operating margin -€3,417
down €3,417 (-3.9%), from €88,315 to €84,898
- Financial charges +€3,066
up €3,066 (+29.0%), from €10,556 to €13,622
- Other operating charges +€2,284
up €2,284 (+264%), from €867 to €3,151
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 | €703,750 | €634,212 | -€69,537 | -9.9% |
| Fixed assets | 21/28 | €375,214 | €371,000 | -€4,214 | -1.1% |
| Intangible fixed assets | 21 | €88 | €38 | -€50 | -57.1% |
| Tangible fixed assets | 22/27 | €375,127 | €370,963 | -€4,164 | -1.1% |
| Land and buildings | 22 | €281,912 | €275,670 | -€6,242 | -2.2% |
| Plant, machinery and equipment | 23 | €81,171 | €79,565 | -€1,606 | -2.0% |
| Furniture and vehicles | 24 | €12,044 | €15,728 | +€3,684 | +30.6% |
| Current assets | 29/58 | €328,535 | €263,212 | -€65,323 | -19.9% |
| Amounts receivable within one year | 40/41 | €130,443 | €62,965 | -€67,478 | -51.7% |
| Trade receivables | 40 | €126,662 | €54,696 | -€71,966 | -56.8% |
| Other amounts receivable | 41 | €3,781 | €8,269 | +€4,488 | +119% |
| Cash at bank and in hand | 54/58 | €197,288 | €199,309 | +€2,020 | +1.0% |
| Deferred charges and accrued income | 490/1 | €804 | €938 | +€135 | +16.8% |
| Total equity and liabilities | 10/49 | €703,750 | €634,212 | -€69,537 | -9.9% |
| Equity | 10/15 | €294,880 | €131,252 | -€163,628 | -55.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €250,880 | €87,252 | -€163,628 | -65.2% |
| Amounts payable | 17/49 | €408,870 | €502,960 | +€94,091 | +23.0% |
| Amounts payable after more than one year | 17 | €236,071 | €226,857 | -€9,214 | -3.9% |
| Financial debts | 170/4 | €236,071 | €226,857 | -€9,214 | -3.9% |
| Amounts payable within one year | 42/48 | €129,934 | €273,623 | +€143,689 | +111% |
| Current portion of amounts payable after more than one year | 42 | €8,889 | €9,214 | +€324 | +3.6% |
| Trade debts | 44 | €34,607 | €12,112 | -€22,495 | -65.0% |
| Suppliers | 440/4 | €34,607 | €12,112 | -€22,495 | -65.0% |
| Taxes, remuneration and social security | 45 | €14,693 | €10,753 | -€3,940 | -26.8% |
| Taxes | 450/3 | €14,693 | €10,753 | -€3,940 | -26.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €71,744 | €241,544 | +€169,800 | +237% |
| Accrued charges and deferred income | 492/3 | €42,865 | €2,481 | -€40,385 | -94.2% |
| Non-recurring operating income | 76A | - | €166 | +€166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,208 | €21,455 | -€26,753 | -55.5% |
| Other operating charges | 640/8 | €867 | €3,151 | +€2,284 | +264% |
| Gross operating margin | 9900 | €88,315 | €84,898 | -€3,417 | -3.9% |
| Operating profit (loss) | 9901 | €39,241 | €60,292 | +€21,051 | +53.6% |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €10,556 | €13,622 | +€3,066 | +29.0% |
| Recurring financial charges | 65 | €10,556 | €13,622 | +€3,066 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €28,684 | €46,704 | +€18,020 | +62.8% |
| Income taxes | 67/77 | €6,399 | €10,332 | +€3,933 | +61.5% |
| Profit (loss) for the period | 9904 | €22,285 | €36,372 | +€14,087 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,285 | €36,372 | +€14,087 | +63.2% |
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 17 October 2026 via checked.be.