ARKTOS ANALYTICS: 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.
ARKTOS ANALYTICS
Largest movements
- Cash +€102,991
up €102,991 (+94.9%), from €108,549 to €211,540
mainly Accrued charges and deferred income (+€95,000) and Receivables within one year (+€31,618)
- Receivables within one year -€31,618
down €31,618 (-92.8%), from €34,067 to €2,450
of which Trade receivables: -€26,620
- Accrued charges and deferred income +€95,000
new in 2024: €95,000
- Trade debts -€38,093
down €38,093 (-96.2%), from €39,613 to €1,521
of which Suppliers: -€30,545
- Profit (loss) carried forward +€8,899
up €8,899 (+20.0%), from €44,543 to €53,442
- Tax, wage and social debts +€3,600
new in 2024: €3,600
- Other debts +€2,159
new in 2024: €2,159
- Gross operating margin +€30,665
up €30,665, from -€17,690 to €12,975
- Taxes +€3,600
new in 2024: €3,600
- Financial income -€741
no longer reported in 2024 (was €741)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,616 | €214,182 | +€71,565 | +50.2% |
| Current assets | 29/58 | €142,616 | €214,182 | +€71,565 | +50.2% |
| Amounts receivable within one year | 40/41 | €34,067 | €2,450 | -€31,618 | -92.8% |
| Trade receivables | 40 | €26,620 | - | -€26,620 | |
| Other amounts receivable | 41 | €7,447 | €2,450 | -€4,998 | -67.1% |
| Cash at bank and in hand | 54/58 | €108,549 | €211,540 | +€102,991 | +94.9% |
| Deferred charges and accrued income | 490/1 | - | €192 | +€192 | |
| Total equity and liabilities | 10/49 | €142,616 | €214,182 | +€71,565 | +50.2% |
| Equity | 10/15 | €65,003 | €73,902 | +€8,899 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,543 | €53,442 | +€8,899 | +20.0% |
| Amounts payable | 17/49 | €77,613 | €140,280 | +€62,667 | +80.7% |
| Amounts payable after more than one year | 17 | €38,000 | €38,000 | = | 0.0% |
| Other amounts payable | 178/9 | €38,000 | €38,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,613 | €7,280 | -€32,333 | -81.6% |
| Trade debts | 44 | €39,613 | €1,521 | -€38,093 | -96.2% |
| Suppliers | 440/4 | €32,066 | €1,521 | -€30,545 | -95.3% |
| Bills of exchange payable | 441 | €7,547 | - | -€7,547 | |
| Taxes, remuneration and social security | 45 | - | €3,600 | +€3,600 | |
| Taxes | 450/3 | - | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | - | €2,159 | +€2,159 | |
| Accrued charges and deferred income | 492/3 | - | €95,000 | +€95,000 | |
| Other operating charges | 640/8 | €434 | €387 | -€47 | -10.8% |
| Gross operating margin | 9900 | -€17,690 | €12,975 | +€30,665 | |
| Operating profit (loss) | 9901 | -€18,125 | €12,587 | +€30,712 | |
| Financial income | 75/76B | €741 | - | -€741 | |
| Recurring financial income | 75 | €741 | - | -€741 | |
| Financial charges | 65/66B | €84 | €89 | +€5 | +5.4% |
| Recurring financial charges | 65 | €84 | €89 | +€5 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,468 | €12,499 | +€29,967 | |
| Income taxes | 67/77 | - | €3,600 | +€3,600 | |
| Profit (loss) for the period | 9904 | -€17,468 | €8,899 | +€26,367 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,468 | €8,899 | +€26,367 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.