ARKTOS ENGINEERING: 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 ENGINEERING
Largest movements
- Tangible fixed assets +€194,536
up €194,536 (+5360.4%), from €3,629 to €198,165
of which Land and buildings: +€195,522
- Cash +€31,299
up €31,299 (+103.0%), from €30,391 to €61,690
mainly Debts after one year (+€144,614) and Net result for the year (+€53,900)
- Debts after one year +€144,614
new in 2025: €144,614
- Profit (loss) carried forward +€53,900
up €53,900 (+80.1%), from €67,255 to €121,154
- Other debts +€20,067
new in 2025: €20,067
- Current portion of long-term debt +€5,386
new in 2025: €5,386
- Tax, wage and social debts +€4,379
up €4,379 (+35.3%), from €12,394 to €16,773
- Other operating charges +€39,736
up €39,736 (+79472.5%), from €50 to €39,786
- Gross operating margin +€25,983
up €25,983 (+30.0%), from €86,647 to €112,630
- Taxes -€3,092
down €3,092 (-17.5%), from €17,662 to €14,570
- Depreciation +€1,380
up €1,380 (+282.9%), from €488 to €1,868
- Financial charges +€1,316
up €1,316 (+110.5%), from €1,192 to €2,508
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 | €82,497 | €310,095 | +€227,598 | +275.9% |
| Fixed assets | 21/28 | €3,629 | €198,165 | +€194,536 | +5360.4% |
| Tangible fixed assets | 22/27 | €3,629 | €198,165 | +€194,536 | +5360.4% |
| Land and buildings | 22 | - | €195,522 | +€195,522 | |
| Furniture and vehicles | 24 | €3,629 | €2,642 | -€987 | -27.2% |
| Current assets | 29/58 | €78,868 | €111,930 | +€33,062 | +41.9% |
| Amounts receivable within one year | 40/41 | €48,478 | €50,241 | +€1,763 | +3.6% |
| Trade receivables | 40 | €48,478 | €50,241 | +€1,763 | +3.6% |
| Cash at bank and in hand | 54/58 | €30,391 | €61,690 | +€31,299 | +103.0% |
| Total equity and liabilities | 10/49 | €82,497 | €310,095 | +€227,598 | +275.9% |
| Equity | 10/15 | €69,355 | €123,254 | +€53,900 | +77.7% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,255 | €121,154 | +€53,900 | +80.1% |
| Amounts payable | 17/49 | €13,142 | €186,841 | +€173,698 | +1321.7% |
| Amounts payable after more than one year | 17 | - | €144,614 | +€144,614 | |
| Financial debts | 170/4 | - | €144,614 | +€144,614 | |
| Amounts payable within one year | 42/48 | €13,142 | €42,227 | +€29,085 | +221.3% |
| Current portion of amounts payable after more than one year | 42 | - | €5,386 | +€5,386 | |
| Trade debts | 44 | €748 | - | -€748 | |
| Suppliers | 440/4 | €748 | €0 | -€748 | -100.0% |
| Taxes, remuneration and social security | 45 | €12,394 | €16,773 | +€4,379 | +35.3% |
| Taxes | 450/3 | €12,394 | €16,773 | +€4,379 | +35.3% |
| Other amounts payable | 47/48 | - | €20,067 | +€20,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €488 | €1,868 | +€1,380 | +282.9% |
| Other operating charges | 640/8 | €50 | €39,786 | +€39,736 | +79472.5% |
| Gross operating margin | 9900 | €86,647 | €112,630 | +€25,983 | +30.0% |
| Operating profit (loss) | 9901 | €86,109 | €70,975 | -€15,134 | -17.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,192 | €2,508 | +€1,316 | +110.5% |
| Recurring financial charges | 65 | €1,192 | €2,508 | +€1,316 | +110.5% |
| Profit (loss) for the period before taxes | 9903 | €84,917 | €68,470 | -€16,448 | -19.4% |
| Income taxes | 67/77 | €17,662 | €14,570 | -€3,092 | -17.5% |
| Profit (loss) for the period | 9904 | €67,255 | €53,900 | -€13,355 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,255 | €53,900 | -€13,355 | -19.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.