ARKN: 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.
ARKN
Largest movements
- Receivables within one year +€35,792
up €35,792 (+47.4%), from €75,488 to €111,280
- Tangible fixed assets +€24,291
up €24,291 (+917.2%), from €2,648 to €26,939
of which Furniture and vehicles: +€24,259
- Cash +€2,952
up €2,952 (+4202.1%), from €70 to €3,022
mainly Net result for the year (+€51,430) and Tax, wage and social debts (+€12,825)
- Profit (loss) carried forward +€51,430
up €51,430 (+172.2%), from €29,874 to €81,304
- Tax, wage and social debts +€12,825
up €12,825 (+126.1%), from €10,170 to €22,995
- Debts after one year -€4,597
down €4,597 (-17.6%), from €26,055 to €21,458
- Short-term financial debts +€2,799
up €2,799 (+155.6%), from €1,799 to €4,597
- Financial income +€23,004
up €23,004 (+670.1%), from €3,433 to €26,437
of which Non-recurring financial income: +€21,523
- Taxes +€3,032
up €3,032 (+29.8%), from €10,170 to €13,202
- Financial charges +€2,417
up €2,417 (+634.8%), from €381 to €2,798
- Other operating charges +€2,280
up €2,280 (+218.9%), from €1,041 to €3,321
- Depreciation -€491
down €491 (-18.9%), from €2,600 to €2,109
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 | €78,207 | €141,241 | +€63,034 | +80.6% |
| Fixed assets | 21/28 | €2,648 | €26,939 | +€24,291 | +917.2% |
| Tangible fixed assets | 22/27 | €2,648 | €26,939 | +€24,291 | +917.2% |
| Plant, machinery and equipment | 23 | €821 | €853 | +€31 | +3.8% |
| Furniture and vehicles | 24 | €1,827 | €26,086 | +€24,259 | +1327.8% |
| Current assets | 29/58 | €75,558 | €114,302 | +€38,743 | +51.3% |
| Amounts receivable within one year | 40/41 | €75,488 | €111,280 | +€35,792 | +47.4% |
| Other amounts receivable | 41 | €75,488 | €111,280 | +€35,792 | +47.4% |
| Cash at bank and in hand | 54/58 | €70 | €3,022 | +€2,952 | +4202.1% |
| Total equity and liabilities | 10/49 | €78,207 | €141,241 | +€63,034 | +80.6% |
| Equity | 10/15 | €39,774 | €91,204 | +€51,430 | +129.3% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Capital | 10 | €9,000 | €9,000 | = | 0.0% |
| Issued capital | 100 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €900 | €900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €900 | €900 | = | 0.0% |
| Legal reserve | 130 | €900 | €900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,874 | €81,304 | +€51,430 | +172.2% |
| Amounts payable | 17/49 | €38,433 | €50,037 | +€11,604 | +30.2% |
| Amounts payable after more than one year | 17 | €26,055 | €21,458 | -€4,597 | -17.6% |
| Financial debts | 170/4 | €26,055 | €21,458 | -€4,597 | -17.6% |
| Amounts payable within one year | 42/48 | €12,378 | €28,579 | +€16,201 | +130.9% |
| Financial debts | 43 | €1,799 | €4,597 | +€2,799 | +155.6% |
| Credit institutions | 430/8 | €1,799 | €4,597 | +€2,799 | +155.6% |
| Trade debts | 44 | €409 | €986 | +€577 | +141.0% |
| Suppliers | 440/4 | €409 | €986 | +€577 | +141.0% |
| Taxes, remuneration and social security | 45 | €10,170 | €22,995 | +€12,825 | +126.1% |
| Taxes | 450/3 | €10,170 | €22,995 | +€12,825 | +126.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,600 | €2,109 | -€491 | -18.9% |
| Other operating charges | 640/8 | €1,041 | €3,321 | +€2,280 | +218.9% |
| Gross operating margin | 9900 | €46,033 | €46,423 | +€390 | +0.8% |
| Operating profit (loss) | 9901 | €42,392 | €40,993 | -€1,399 | -3.3% |
| Financial income | 75/76B | €3,433 | €26,437 | +€23,004 | +670.1% |
| Recurring financial income | 75 | €3,433 | €4,914 | +€1,481 | +43.1% |
| Non-recurring financial income | 76B | - | €21,523 | +€21,523 | |
| Financial charges | 65/66B | €381 | €2,798 | +€2,417 | +634.8% |
| Recurring financial charges | 65 | €381 | €2,798 | +€2,417 | +634.8% |
| Profit (loss) for the period before taxes | 9903 | €45,444 | €64,632 | +€19,188 | +42.2% |
| Income taxes | 67/77 | €10,170 | €13,202 | +€3,032 | +29.8% |
| Profit (loss) for the period | 9904 | €35,274 | €51,430 | +€16,156 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,274 | €51,430 | +€16,156 | +45.8% |
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 30 September 2026 via checked.be.