ARRC: 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.
ARRC
Largest movements
- Receivables within one year +€10,149
up €10,149 (+22.7%), from €44,800 to €54,949
of which Other amounts receivable: +€11,149
- Tangible fixed assets -€9,976
down €9,976 (-53.9%), from €18,523 to €8,547
- Deferred charges and accrued income -€1,767
down €1,767 (-45.9%), from €3,851 to €2,084
- Short-term financial debts -€2,074
down €2,074 (-35.0%), from €5,920 to €3,846
- Tax, wage and social debts +€1,581
up €1,581 (+196.6%), from €804 to €2,385
- Trade debts -€755
down €755 (-60.0%), from €1,257 to €502
- Gross operating margin +€2,123
up €2,123 (+16.2%), from €13,088 to €15,210
- Taxes +€525
up €525 (+32.5%), from €1,616 to €2,141
- Financial charges -€313
down €313 (-38.2%), from €818 to €505
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,175 | €65,581 | -€1,594 | -2.4% |
| Fixed assets | 21/28 | €18,523 | €8,547 | -€9,976 | -53.9% |
| Tangible fixed assets | 22/27 | €18,523 | €8,547 | -€9,976 | -53.9% |
| Furniture and vehicles | 24 | €18,523 | €8,547 | -€9,976 | -53.9% |
| Current assets | 29/58 | €48,651 | €57,034 | +€8,382 | +17.2% |
| Amounts receivable within one year | 40/41 | €44,800 | €54,949 | +€10,149 | +22.7% |
| Trade receivables | 40 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €43,800 | €54,949 | +€11,149 | +25.5% |
| Deferred charges and accrued income | 490/1 | €3,851 | €2,084 | -€1,767 | -45.9% |
| Total equity and liabilities | 10/49 | €67,175 | €65,581 | -€1,594 | -2.4% |
| Equity | 10/15 | €59,194 | €58,848 | -€346 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,110 | €42,110 | = | 0.0% |
| Distributable reserves | 133 | €42,110 | €42,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,516 | -€1,862 | -€346 | -22.8% |
| Amounts payable | 17/49 | €7,981 | €6,733 | -€1,248 | -15.6% |
| Amounts payable within one year | 42/48 | €7,981 | €6,733 | -€1,248 | -15.6% |
| Financial debts | 43 | €5,920 | €3,846 | -€2,074 | -35.0% |
| Credit institutions | 430/8 | €5,920 | €3,846 | -€2,074 | -35.0% |
| Trade debts | 44 | €1,257 | €502 | -€755 | -60.0% |
| Suppliers | 440/4 | €1,257 | €502 | -€755 | -60.0% |
| Taxes, remuneration and social security | 45 | €804 | €2,385 | +€1,581 | +196.6% |
| Taxes | 450/3 | €804 | €2,385 | +€1,581 | +196.6% |
| Non-recurring operating income | 76A | €665 | - | -€665 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,687 | €12,676 | -€11 | -0.1% |
| Other operating charges | 640/8 | €1,043 | €972 | -€71 | -6.8% |
| Non-recurring operating charges | 66A | €18 | - | -€18 | |
| Gross operating margin | 9900 | €13,088 | €15,210 | +€2,123 | +16.2% |
| Operating profit (loss) | 9901 | -€661 | €1,562 | +€2,223 | |
| Financial income | 75/76B | €659 | €738 | +€79 | +12.0% |
| Recurring financial income | 75 | €659 | €738 | +€79 | +12.0% |
| Financial charges | 65/66B | €818 | €505 | -€313 | -38.2% |
| Recurring financial charges | 65 | €818 | €505 | -€313 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | -€820 | €1,795 | +€2,615 | |
| Income taxes | 67/77 | €1,616 | €2,141 | +€525 | +32.5% |
| Profit (loss) for the period | 9904 | -€2,436 | -€346 | +€2,090 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,436 | -€346 | +€2,090 | +85.8% |
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 30 September 2026 via checked.be.