DE ARK: 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.
DE ARK
Largest movements
- Cash +€9,077
up €9,077 (+273.5%), from €3,319 to €12,396
mainly Net result for the year (+€7,332) and Trade debts (+€3,839)
- Tangible fixed assets +€5,207
up €5,207 (+8.9%), from €58,423 to €63,630
of which Plant, machinery and equipment: +€3,213
- Profit (loss) carried forward +€7,332
up €7,332, from -€7,284 to €48
- Gross operating margin +€4,572
up €4,572 (+36.2%), from €12,622 to €17,194
- Other operating charges -€3,963
down €3,963 (-38.9%), from €10,181 to €6,219
- Taxes +€2,399
up €2,399 (+2004.4%), from €120 to €2,519
- Depreciation +€329
up €329 (+51.2%), from €643 to €972
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 | €371,082 | €388,369 | +€17,287 | +4.7% |
| Fixed assets | 21/28 | €320,624 | €325,831 | +€5,207 | +1.6% |
| Tangible fixed assets | 22/27 | €58,423 | €63,630 | +€5,207 | +8.9% |
| Land and buildings | 22 | €56,912 | €58,906 | +€1,994 | +3.5% |
| Plant, machinery and equipment | 23 | €1,511 | €4,724 | +€3,213 | +212.6% |
| Financial fixed assets | 28 | €262,201 | €262,201 | = | 0.0% |
| Current assets | 29/58 | €50,458 | €62,538 | +€12,080 | +23.9% |
| Amounts receivable within one year | 40/41 | €47,138 | €50,142 | +€3,004 | +6.4% |
| Trade receivables | 40 | €47,138 | €50,142 | +€3,004 | +6.4% |
| Cash at bank and in hand | 54/58 | €3,319 | €12,396 | +€9,077 | +273.5% |
| Total equity and liabilities | 10/49 | €371,082 | €388,369 | +€17,287 | +4.7% |
| Equity | 10/15 | €162,675 | €170,007 | +€7,332 | +4.5% |
| Contributions | 10/11 | €114,031 | €114,031 | = | 0.0% |
| Capital | 10 | €114,031 | €114,031 | = | 0.0% |
| Issued capital | 100 | €114,031 | €114,031 | = | 0.0% |
| Reserves | 13 | €55,928 | €55,928 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,403 | €11,403 | = | 0.0% |
| Legal reserve | 130 | €11,403 | €11,403 | = | 0.0% |
| Distributable reserves | 133 | €44,525 | €44,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,284 | €48 | +€7,332 | |
| Amounts payable | 17/49 | €208,407 | €218,362 | +€9,955 | +4.8% |
| Amounts payable within one year | 42/48 | €208,407 | €215,112 | +€6,705 | +3.2% |
| Trade debts | 44 | €995 | €4,834 | +€3,839 | +385.8% |
| Suppliers | 440/4 | €995 | €4,834 | +€3,839 | +385.8% |
| Taxes, remuneration and social security | 45 | €120 | €2,638 | +€2,519 | +2104.4% |
| Taxes | 450/3 | €120 | €2,638 | +€2,519 | +2104.4% |
| Other amounts payable | 47/48 | €207,292 | €207,640 | +€348 | +0.2% |
| Accrued charges and deferred income | 492/3 | - | €3,250 | +€3,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €643 | €972 | +€329 | +51.2% |
| Other operating charges | 640/8 | €10,181 | €6,219 | -€3,963 | -38.9% |
| Gross operating margin | 9900 | €12,622 | €17,194 | +€4,572 | +36.2% |
| Operating profit (loss) | 9901 | €1,798 | €10,004 | +€8,206 | +456.5% |
| Financial charges | 65/66B | €286 | €153 | -€132 | -46.3% |
| Recurring financial charges | 65 | €286 | €153 | -€132 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €1,512 | €9,851 | +€8,338 | +551.4% |
| Income taxes | 67/77 | €120 | €2,519 | +€2,399 | +2004.4% |
| Profit (loss) for the period | 9904 | €1,393 | €7,332 | +€5,939 | +426.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,393 | €7,332 | +€5,939 | +426.5% |
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 2 October 2026 via checked.be.