ARKOS FLS: 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.
ARKOS FLS
Largest movements
- Cash +€982,344
up €982,344 (+419.0%), from €234,467 to €1.2m
mainly Net result for the year (+€2.0m) and Other debts (+€832,780)
- Tangible fixed assets +€73,568
up €73,568 (+22.4%), from €327,842 to €401,410
of which Furniture and vehicles: +€83,058
- Other debts +€832,780
up €832,780 (+106.5%), from €782,108 to €1.6m
- Tax, wage and social debts +€149,543
up €149,543 (+95.6%), from €156,382 to €305,924
- Reserves +€73,821
new in 2025: €73,821
- Financial income +€1.0m
up €1.0m (+134.5%), from €777,590 to €1.8m
- Gross operating margin +€17,132
up €17,132 (+7.6%), from €226,292 to €243,424
- Depreciation +€7,198
up €7,198 (+23.9%), from €30,058 to €37,257
- Taxes +€2,639
up €2,639 (+5.2%), from €51,082 to €53,721
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 | €958,619 | €2,017,101 | +€1.1m | +110.4% |
| Fixed assets | 21/28 | €706,596 | €784,189 | +€77,593 | +11.0% |
| Tangible fixed assets | 22/27 | €327,842 | €401,410 | +€73,568 | +22.4% |
| Land and buildings | 22 | €327,842 | €318,352 | -€9,490 | -2.9% |
| Furniture and vehicles | 24 | - | €83,058 | +€83,058 | |
| Financial fixed assets | 28 | €378,754 | €382,779 | +€4,025 | +1.1% |
| Current assets | 29/58 | €252,023 | €1,232,912 | +€980,889 | +389.2% |
| Amounts receivable within one year | 40/41 | €14,517 | €10,107 | -€4,410 | -30.4% |
| Trade receivables | 40 | €0 | €1,224 | +€1,224 | |
| Other amounts receivable | 41 | €14,517 | €8,884 | -€5,634 | -38.8% |
| Cash at bank and in hand | 54/58 | €234,467 | €1,216,810 | +€982,344 | +419.0% |
| Deferred charges and accrued income | 490/1 | €3,039 | €5,995 | +€2,955 | +97.2% |
| Total equity and liabilities | 10/49 | €958,619 | €2,017,101 | +€1.1m | +110.4% |
| Equity | 10/15 | €18,600 | €92,421 | +€73,821 | +396.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €73,821 | +€73,821 | |
| Distributable reserves | 133 | - | €73,821 | +€73,821 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €940,019 | €1,924,680 | +€984,661 | +104.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €939,072 | €1,924,680 | +€985,608 | +105.0% |
| Trade debts | 44 | €582 | €3,868 | +€3,286 | +564.3% |
| Suppliers | 440/4 | €582 | €3,868 | +€3,286 | +564.3% |
| Taxes, remuneration and social security | 45 | €156,382 | €305,924 | +€149,543 | +95.6% |
| Taxes | 450/3 | €156,382 | €305,924 | +€149,543 | +95.6% |
| Other amounts payable | 47/48 | €782,108 | €1,614,888 | +€832,780 | +106.5% |
| Accrued charges and deferred income | 492/3 | €947 | €0 | -€947 | -100.0% |
| Non-recurring operating income | 76A | - | €13,575 | +€13,575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,058 | €37,257 | +€7,198 | +23.9% |
| Other operating charges | 640/8 | €2,338 | €2,445 | +€107 | +4.6% |
| Gross operating margin | 9900 | €226,292 | €243,424 | +€17,132 | +7.6% |
| Operating profit (loss) | 9901 | €193,896 | €203,722 | +€9,826 | +5.1% |
| Financial income | 75/76B | €777,590 | €1,823,827 | +€1.0m | +134.5% |
| Recurring financial income | 75 | €777,590 | €1,823,827 | +€1.0m | +134.5% |
| Financial charges | 65/66B | €276 | €7 | -€270 | -97.6% |
| Recurring financial charges | 65 | €276 | €7 | -€270 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | €971,210 | €2,027,542 | +€1.1m | +108.8% |
| Income taxes | 67/77 | €51,082 | €53,721 | +€2,639 | +5.2% |
| Profit (loss) for the period | 9904 | €920,127 | €1,973,821 | +€1.1m | +114.5% |
| Profit (loss) for the period to be appropriated | 9905 | €920,127 | €1,973,821 | +€1.1m | +114.5% |
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 10 October 2026 via checked.be.