ARKÖ: 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.
ARKÖ
Largest movements
- Receivables after one year +€1,957
up €1,957 (+1.0%), from €188,198 to €190,156
- Trade debts -€5,235
down €5,235 (-76.8%), from €6,819 to €1,584
- Reserves +€5,000
up €5,000 (+4.1%), from €122,200 to €127,200
of which Distributable reserves: +€5,000
- Financial charges -€5,831
down €5,831 (-93.4%), from €6,243 to €413
- Taxes +€1,194
new in 2023: €1,194
- Gross operating margin +€953
up €953 (+46.8%), from -€2,036 to -€1,083
- Financial income +€746
up €746 (+10.2%), from €7,294 to €8,040
- Other operating charges +€322
up €322 (+68.6%), from €469 to €791
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,933 | €192,444 | +€510 | +0.3% |
| Current assets | 29/58 | €191,933 | €192,444 | +€510 | +0.3% |
| Amounts receivable after more than one year | 29 | €188,198 | €190,156 | +€1,957 | +1.0% |
| Other amounts receivable | 291 | €188,198 | €190,156 | +€1,957 | +1.0% |
| Amounts receivable within one year | 40/41 | €1,290 | - | -€1,290 | |
| Other amounts receivable | 41 | €1,290 | - | -€1,290 | |
| Current investments | 50/53 | €1,001 | €784 | -€217 | -21.7% |
| Cash at bank and in hand | 54/58 | - | €27 | +€27 | |
| Deferred charges and accrued income | 490/1 | €1,444 | €1,477 | +€33 | +2.3% |
| Total equity and liabilities | 10/49 | €191,933 | €192,444 | +€510 | +0.3% |
| Equity | 10/15 | €184,818 | €189,377 | +€4,559 | +2.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €122,200 | €127,200 | +€5,000 | +4.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €116,000 | €121,000 | +€5,000 | +4.3% |
| Profit (loss) carried forward | 14 | €618 | €177 | -€441 | -71.4% |
| Amounts payable | 17/49 | €7,115 | €3,067 | -€4,049 | -56.9% |
| Amounts payable within one year | 42/48 | €7,115 | €3,067 | -€4,049 | -56.9% |
| Financial debts | 43 | €8 | - | -€8 | |
| Credit institutions | 430/8 | €8 | - | -€8 | |
| Trade debts | 44 | €6,819 | €1,584 | -€5,235 | -76.8% |
| Suppliers | 440/4 | €6,819 | €1,584 | -€5,235 | -76.8% |
| Taxes, remuneration and social security | 45 | - | €1,194 | +€1,194 | |
| Taxes | 450/3 | - | €1,194 | +€1,194 | |
| Other amounts payable | 47/48 | €289 | €289 | = | 0.0% |
| Other operating charges | 640/8 | €469 | €791 | +€322 | +68.6% |
| Gross operating margin | 9900 | -€2,036 | -€1,083 | +€953 | +46.8% |
| Operating profit (loss) | 9901 | -€2,505 | -€1,874 | +€631 | +25.2% |
| Financial income | 75/76B | €7,294 | €8,040 | +€746 | +10.2% |
| Recurring financial income | 75 | €7,294 | €8,040 | +€746 | +10.2% |
| Financial charges | 65/66B | €6,243 | €413 | -€5,831 | -93.4% |
| Recurring financial charges | 65 | €6,243 | €413 | -€5,831 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,455 | €5,752 | +€7,207 | |
| Income taxes | 67/77 | - | €1,194 | +€1,194 | |
| Profit (loss) for the period | 9904 | -€1,455 | €4,559 | +€6,013 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,455 | €4,559 | +€6,013 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.