ARKOST: 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.
ARKOST
Largest movements
- Stocks and contracts +€39,208
up €39,208 (+20.4%), from €192,608 to €231,817
- Cash +€21,528
up €21,528 (+357%), from €6,038 to €27,566
mainly Net result for the year (+€73,942) and Tax, wage and social debts (+€8,259)
- Receivables within one year +€17,624
up €17,624 (+149%), from €11,859 to €29,483
- Reserves +€73,109
up €73,109 (+59.5%), from €122,793 to €195,903
- Tax, wage and social debts +€8,259
up €8,259 (+36.4%), from €22,702 to €30,961
of which Taxes: +€7,616
- Gross operating margin +€53,487
up €53,487 (+59.1%), from €90,544 to €144,031
- Taxes +€14,735
up €14,735 (+108%), from €13,692 to €28,427
- Staff costs +€2,314
up €2,314 (+8.4%), from €27,609 to €29,923
- Financial income +€1,939
up €1,939 (+49.0%), from €3,956 to €5,895
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 | €226,811 | €304,668 | +€77,857 | +34.3% |
| Fixed assets | 21/28 | €13,257 | €9,927 | -€3,330 | -25.1% |
| Intangible fixed assets | 21 | €448 | €0 | -€448 | -100% |
| Tangible fixed assets | 22/27 | €9,280 | €6,323 | -€2,957 | -31.9% |
| Plant, machinery and equipment | 23 | €473 | €1,267 | +€795 | +168% |
| Furniture and vehicles | 24 | €8,230 | €5,055 | -€3,174 | -38.6% |
| Other tangible fixed assets | 26 | €577 | €0 | -€577 | -100% |
| Financial fixed assets | 28 | €3,529 | €3,605 | +€76 | +2.1% |
| Current assets | 29/58 | €213,554 | €294,741 | +€81,187 | +38.0% |
| Stocks and contracts in progress | 3 | €192,608 | €231,817 | +€39,208 | +20.4% |
| Stocks | 30/36 | €192,608 | €231,817 | +€39,208 | +20.4% |
| Amounts receivable within one year | 40/41 | €11,859 | €29,483 | +€17,624 | +149% |
| Trade receivables | 40 | €11,859 | €29,483 | +€17,624 | +149% |
| Cash at bank and in hand | 54/58 | €6,038 | €27,566 | +€21,528 | +357% |
| Deferred charges and accrued income | 490/1 | €3,049 | €5,875 | +€2,826 | +92.7% |
| Total equity and liabilities | 10/49 | €226,811 | €304,668 | +€77,857 | +34.3% |
| Equity | 10/15 | €141,393 | €214,503 | +€73,109 | +51.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,793 | €195,903 | +€73,109 | +59.5% |
| Distributable reserves | 133 | €122,793 | €195,903 | +€73,109 | +59.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €85,417 | €90,165 | +€4,748 | +5.6% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €70,151 | €75,104 | +€4,953 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €2,725 | €0 | -€2,725 | -100% |
| Trade debts | 44 | €20,455 | €19,543 | -€912 | -4.5% |
| Suppliers | 440/4 | €20,455 | €19,543 | -€912 | -4.5% |
| Advances received on contracts in progress | 46 | - | €2,535 | +€2,535 | |
| Taxes, remuneration and social security | 45 | €22,702 | €30,961 | +€8,259 | +36.4% |
| Taxes | 450/3 | €16,203 | €23,818 | +€7,616 | +47.0% |
| Remuneration and social security | 454/9 | €6,499 | €7,143 | +€644 | +9.9% |
| Other amounts payable | 47/48 | €24,270 | €22,066 | -€2,204 | -9.1% |
| Accrued charges and deferred income | 492/3 | €267 | €61 | -€205 | -77.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €27,609 | €29,923 | +€2,314 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,848 | €5,051 | +€203 | +4.2% |
| Other operating charges | 640/8 | €5,821 | €5,681 | -€140 | -2.4% |
| Non-recurring operating charges | 66A | €112 | €0 | -€112 | -100% |
| Gross operating margin | 9900 | €90,544 | €144,031 | +€53,487 | +59.1% |
| Operating profit (loss) | 9901 | €52,154 | €103,376 | +€51,221 | +98.2% |
| Financial income | 75/76B | €3,956 | €5,895 | +€1,939 | +49.0% |
| Recurring financial income | 75 | €3,956 | €5,895 | +€1,939 | +49.0% |
| Financial charges | 65/66B | €7,448 | €6,902 | -€546 | -7.3% |
| Recurring financial charges | 65 | €7,448 | €6,902 | -€546 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €48,663 | €102,369 | +€53,706 | +110% |
| Income taxes | 67/77 | €13,692 | €28,427 | +€14,735 | +108% |
| Profit (loss) for the period | 9904 | €34,971 | €73,942 | +€38,972 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €34,971 | €73,942 | +€38,972 | +111% |
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 15 October 2026 via checked.be.