ARQUALINE: 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.
ARQUALINE
Largest movements
- Tangible fixed assets -€2,532
down €2,532 (-5.1%), from €49,201 to €46,669
of which Land and buildings: -€2,392
- Cash +€2,057
up €2,057 (+351.6%), from €585 to €2,642
mainly Net result for the year (+€9,635) and Depreciation (+€6,504)
- Receivables within one year +€736
up €736 (+7.3%), from €10,115 to €10,851
of which Trade receivables: +€724
- Other debts -€14,608
down €14,608 (-28.0%), from €52,194 to €37,586
- Profit (loss) carried forward +€9,635
up €9,635 (+44.6%), from -€21,581 to -€11,946
- Trade debts +€4,687
up €4,687 (+59.3%), from €7,908 to €12,595
- Gross operating margin +€4,572
up €4,572 (+25.1%), from €18,235 to €22,807
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 | €59,901 | €60,162 | +€261 | +0.4% |
| Fixed assets | 21/28 | €49,201 | €46,669 | -€2,532 | -5.1% |
| Tangible fixed assets | 22/27 | €49,201 | €46,669 | -€2,532 | -5.1% |
| Land and buildings | 22 | €49,051 | €46,659 | -€2,392 | -4.9% |
| Furniture and vehicles | 24 | €150 | €10 | -€140 | -93.3% |
| Current assets | 29/58 | €10,700 | €13,493 | +€2,793 | +26.1% |
| Amounts receivable within one year | 40/41 | €10,115 | €10,851 | +€736 | +7.3% |
| Trade receivables | 40 | €10,115 | €10,839 | +€724 | +7.2% |
| Other amounts receivable | 41 | - | €12 | +€12 | |
| Cash at bank and in hand | 54/58 | €585 | €2,642 | +€2,057 | +351.6% |
| Total equity and liabilities | 10/49 | €59,901 | €60,162 | +€261 | +0.4% |
| Equity | 10/15 | -€1,130 | €8,505 | +€9,635 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,581 | -€11,946 | +€9,635 | +44.6% |
| Amounts payable | 17/49 | €61,031 | €51,657 | -€9,374 | -15.4% |
| Amounts payable within one year | 42/48 | €61,031 | €51,657 | -€9,374 | -15.4% |
| Trade debts | 44 | €7,908 | €12,595 | +€4,687 | +59.3% |
| Suppliers | 440/4 | €7,908 | €12,595 | +€4,687 | +59.3% |
| Taxes, remuneration and social security | 45 | €929 | €1,476 | +€547 | +58.9% |
| Taxes | 450/3 | €929 | €1,476 | +€547 | +58.9% |
| Other amounts payable | 47/48 | €52,194 | €37,586 | -€14,608 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,498 | €6,504 | +€6 | +0.1% |
| Other operating charges | 640/8 | €6,238 | €6,434 | +€196 | +3.1% |
| Gross operating margin | 9900 | €18,235 | €22,807 | +€4,572 | +25.1% |
| Operating profit (loss) | 9901 | €5,499 | €9,869 | +€4,370 | +79.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €52 | €234 | +€182 | +350.0% |
| Recurring financial charges | 65 | €52 | €234 | +€182 | +350.0% |
| Profit (loss) for the period before taxes | 9903 | €5,448 | €9,635 | +€4,187 | +76.9% |
| Profit (loss) for the period | 9904 | €5,448 | €9,635 | +€4,187 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,448 | €9,635 | +€4,187 | +76.9% |
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 4 October 2026 via checked.be.