ARKONA: 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.
ARKONA
Largest movements
- Current investments -€3.5m
down €3.5m (-91.6%), from €3.8m to €317,500
- Cash +€3.1m
up €3.1m (+583%), from €529,660 to €3.6m
mainly Current investments (+€3.5m) and Net result for the year (+€54,851)
- Other debts -€502,200
no longer reported in 2025 (was €502,200)
- Profit (loss) carried forward +€54,851
up €54,851 (+1.2%), from €4.7m to €4.7m
- Financial income -€1.7m
down €1.7m (-95.1%), from €1.7m to €84,400
of which Financial income: -€1.6m
- Taxes -€7,809
down €7,809 (-29.9%), from €26,093 to €18,284
- Other operating charges +€5,678
up €5,678 (+591%), from €960 to €6,638
- Financial charges +€77
up €77 (+32.5%), from €238 to €316
- Gross operating margin -€46
down €46 (-1.1%), from -€4,266 to -€4,312
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 | €5,208,673 | €4,761,350 | -€447,324 | -8.6% |
| Fixed assets | 21/28 | €41,500 | €41,700 | +€200 | +0.5% |
| Financial fixed assets | 28 | €41,500 | €41,700 | +€200 | +0.5% |
| Current assets | 29/58 | €5,167,173 | €4,719,650 | -€447,524 | -8.7% |
| Amounts receivable after more than one year | 29 | €581,610 | €557,586 | -€24,023 | -4.1% |
| Other amounts receivable | 291 | €581,610 | €557,586 | -€24,023 | -4.1% |
| Amounts receivable within one year | 40/41 | €224,833 | €224,904 | +€70 | 0.0% |
| Trade receivables | 40 | €2,476 | €3,740 | +€1,264 | +51.1% |
| Other amounts receivable | 41 | €222,357 | €221,163 | -€1,194 | -0.5% |
| Current investments | 50/53 | €3,800,000 | €317,500 | -€3.5m | -91.6% |
| Cash at bank and in hand | 54/58 | €529,660 | €3,619,660 | +€3.1m | +583% |
| Deferred charges and accrued income | 490/1 | €31,070 | - | -€31,070 | |
| Total equity and liabilities | 10/49 | €5,208,673 | €4,761,350 | -€447,324 | -8.6% |
| Equity | 10/15 | €4,705,720 | €4,760,571 | +€54,851 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,687,120 | €4,741,971 | +€54,851 | +1.2% |
| Amounts payable | 17/49 | €502,953 | €778 | -€502,175 | -99.8% |
| Amounts payable within one year | 42/48 | €502,932 | €752 | -€502,180 | -99.9% |
| Trade debts | 44 | €732 | €752 | +€20 | +2.8% |
| Suppliers | 440/4 | €732 | €752 | +€20 | +2.8% |
| Other amounts payable | 47/48 | €502,200 | - | -€502,200 | |
| Accrued charges and deferred income | 492/3 | €21 | €26 | +€5 | +21.4% |
| Other operating charges | 640/8 | €960 | €6,638 | +€5,678 | +591% |
| Gross operating margin | 9900 | -€4,266 | -€4,312 | -€46 | -1.1% |
| Operating profit (loss) | 9901 | -€5,226 | -€10,950 | -€5,724 | -110% |
| Financial income | 75/76B | €1,737,908 | €84,400 | -€1.7m | -95.1% |
| Recurring financial income | 75 | €1,686,837 | €84,400 | -€1.6m | -95.0% |
| Non-recurring financial income | 76B | €51,071 | - | -€51,071 | |
| Financial charges | 65/66B | €238 | €316 | +€77 | +32.5% |
| Recurring financial charges | 65 | €238 | €316 | +€77 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €1,732,443 | €73,135 | -€1.7m | -95.8% |
| Income taxes | 67/77 | €26,093 | €18,284 | -€7,809 | -29.9% |
| Profit (loss) for the period | 9904 | €1,706,350 | €54,851 | -€1.7m | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,706,350 | €54,851 | -€1.7m | -96.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.