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
- Receivables within one year -€14,912
down €14,912 (-37.2%), from €40,059 to €25,147
of which Other amounts receivable: -€11,573
- Tangible fixed assets -€2,069
down €2,069 (-49.2%), from €4,208 to €2,139
of which Plant, machinery and equipment: -€1,064
- Cash +€511
up €511 (+44.8%), from €1,142 to €1,653
mainly Receivables within one year (+€14,912) and Other debts (+€10,406)
- Trade debts -€14,301
down €14,301 (-39.4%), from €36,270 to €21,969
- Profit (loss) carried forward -€12,548
down €12,548 (-95.7%), from -€13,112 to -€25,660
- Other debts +€10,406
up €10,406 (+828.1%), from €1,257 to €11,662
- Gross operating margin -€13,775
down €13,775, from €4,879 to -€8,896
- Financial charges -€142
down €142 (-59.4%), from €240 to €97
- Financial income -€113
no longer reported in 2024 (was €113)
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 | €45,539 | €29,071 | -€16,468 | -36.2% |
| Fixed assets | 21/28 | €4,208 | €2,139 | -€2,069 | -49.2% |
| Tangible fixed assets | 22/27 | €4,208 | €2,139 | -€2,069 | -49.2% |
| Plant, machinery and equipment | 23 | €2,549 | €1,486 | -€1,064 | -41.7% |
| Furniture and vehicles | 24 | €1,659 | €654 | -€1,005 | -60.6% |
| Current assets | 29/58 | €41,330 | €26,931 | -€14,399 | -34.8% |
| Amounts receivable within one year | 40/41 | €40,059 | €25,147 | -€14,912 | -37.2% |
| Trade receivables | 40 | €27,316 | €23,977 | -€3,339 | -12.2% |
| Other amounts receivable | 41 | €12,743 | €1,170 | -€11,573 | -90.8% |
| Cash at bank and in hand | 54/58 | €1,142 | €1,653 | +€511 | +44.8% |
| Deferred charges and accrued income | 490/1 | €130 | €131 | +€1 | +0.7% |
| Total equity and liabilities | 10/49 | €45,539 | €29,071 | -€16,468 | -36.2% |
| Equity | 10/15 | €7,988 | -€4,560 | -€12,548 | |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,112 | -€25,660 | -€12,548 | -95.7% |
| Amounts payable | 17/49 | €37,551 | €33,631 | -€3,920 | -10.4% |
| Amounts payable within one year | 42/48 | €37,527 | €33,631 | -€3,896 | -10.4% |
| Trade debts | 44 | €36,270 | €21,969 | -€14,301 | -39.4% |
| Suppliers | 440/4 | €36,270 | €21,969 | -€14,301 | -39.4% |
| Other amounts payable | 47/48 | €1,257 | €11,662 | +€10,406 | +828.1% |
| Accrued charges and deferred income | 492/3 | €24 | - | -€24 | |
| Remuneration, social security and pensions | 62 | €63 | - | -€63 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,069 | €2,069 | = | 0.0% |
| Other operating charges | 640/8 | €1,407 | €1,486 | +€79 | +5.6% |
| Gross operating margin | 9900 | €4,879 | -€8,896 | -€13,775 | |
| Operating profit (loss) | 9901 | €1,340 | -€12,451 | -€13,791 | |
| Financial income | 75/76B | €113 | - | -€113 | |
| Recurring financial income | 75 | €113 | - | -€113 | |
| Financial charges | 65/66B | €240 | €97 | -€142 | -59.4% |
| Recurring financial charges | 65 | €240 | €97 | -€142 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €1,214 | -€12,548 | -€13,763 | |
| Profit (loss) for the period | 9904 | €1,214 | -€12,548 | -€13,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,214 | -€12,548 | -€13,763 |
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 8 October 2026 via checked.be.