ARKLIN: 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.
ARKLIN
Largest movements
- Receivables within one year +€545,376
up €545,376 (+5793.2%), from €9,414 to €554,790
of which Trade receivables: +€554,304
- Cash -€33,908
down €33,908 (-96.9%), from €34,999 to €1,091
mainly Receivables within one year (-€545,376) and Investment in fixed assets (net) (-€1,920)
- Deferred charges and accrued income -€9,550
down €9,550 (-98.3%), from €9,717 to €167
- Tangible fixed assets -€6,098
down €6,098 (-22.0%), from €27,674 to €21,575
of which Furniture and vehicles: -€7,865
- Debts after one year +€462,246
up €462,246 (+3347.2%), from €13,810 to €476,055
of which Other amounts payable: +€470,000
- Reserves +€27,122
up €27,122 (+54.4%), from €49,872 to €76,994
- Tax, wage and social debts +€6,619
up €6,619 (+114.1%), from €5,803 to €12,422
of which Taxes: +€6,617
- Gross operating margin +€8,057
up €8,057 (+22.2%), from €36,337 to €44,394
- Taxes +€1,698
up €1,698 (+27.7%), from €6,142 to €7,841
- Other operating charges +€453
up €453, from €0 to €453
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 | €81,803 | €577,623 | +€495,820 | +606.1% |
| Fixed assets | 21/28 | €27,674 | €21,575 | -€6,098 | -22.0% |
| Tangible fixed assets | 22/27 | €27,674 | €21,575 | -€6,098 | -22.0% |
| Plant, machinery and equipment | 23 | - | €1,767 | +€1,767 | |
| Furniture and vehicles | 24 | €27,674 | €19,808 | -€7,865 | -28.4% |
| Current assets | 29/58 | €54,130 | €556,048 | +€501,918 | +927.3% |
| Amounts receivable within one year | 40/41 | €9,414 | €554,790 | +€545,376 | +5793.2% |
| Trade receivables | 40 | €486 | €554,790 | +€554,304 | +114115.4% |
| Other amounts receivable | 41 | €8,928 | €0 | -€8,928 | -100.0% |
| Cash at bank and in hand | 54/58 | €34,999 | €1,091 | -€33,908 | -96.9% |
| Deferred charges and accrued income | 490/1 | €9,717 | €167 | -€9,550 | -98.3% |
| Total equity and liabilities | 10/49 | €81,803 | €577,623 | +€495,820 | +606.1% |
| Equity | 10/15 | €53,872 | €80,994 | +€27,122 | +50.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €49,872 | €76,994 | +€27,122 | +54.4% |
| Distributable reserves | 133 | €49,872 | €76,994 | +€27,122 | +54.4% |
| Amounts payable | 17/49 | €27,931 | €496,629 | +€468,698 | +1678.1% |
| Amounts payable after more than one year | 17 | €13,810 | €476,055 | +€462,246 | +3347.2% |
| Financial debts | 170/4 | €13,810 | €6,055 | -€7,755 | -56.2% |
| Other amounts payable | 178/9 | - | €470,000 | +€470,000 | |
| Amounts payable within one year | 42/48 | €13,208 | €20,472 | +€7,264 | +55.0% |
| Current portion of amounts payable after more than one year | 42 | €7,405 | €7,755 | +€350 | +4.7% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,803 | €12,422 | +€6,619 | +114.1% |
| Taxes | 450/3 | €3,803 | €10,420 | +€6,617 | +174.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,002 | +€2 | +0.1% |
| Other amounts payable | 47/48 | - | €295 | +€295 | |
| Accrued charges and deferred income | 492/3 | €913 | €102 | -€811 | -88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,127 | €8,018 | -€109 | -1.3% |
| Other operating charges | 640/8 | €0 | €453 | +€453 | |
| Gross operating margin | 9900 | €36,337 | €44,394 | +€8,057 | +22.2% |
| Operating profit (loss) | 9901 | €28,209 | €35,923 | +€7,714 | +27.3% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €1,294 | €961 | -€333 | -25.8% |
| Recurring financial charges | 65 | €1,294 | €961 | -€333 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €26,918 | €34,962 | +€8,044 | +29.9% |
| Income taxes | 67/77 | €6,142 | €7,841 | +€1,698 | +27.7% |
| Profit (loss) for the period | 9904 | €20,776 | €27,122 | +€6,346 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,776 | €27,122 | +€6,346 | +30.5% |
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.