IMMO ARCUS: what changed
Two financial 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.
IMMO ARCUS
Largest movements
- Cash +€24,199
up €24,199 (+148%), from €16,350 to €40,549
mainly Net result for the year (+€21,385) and Tax, wage and social debts (+€1,341)
- Tangible fixed assets -€541
down €541 (-29.8%), from €1,818 to €1,277
of which Other tangible fixed assets: -€321
- Profit (loss) carried forward +€21,385
up €21,385 (+24.7%), from -€86,550 to -€65,165
- Tax, wage and social debts +€1,341
up €1,341 (+630%), from €213 to €1,554
- Trade debts +€622
up €622 (+745%), from €83 to €705
- Gross operating margin +€35,355
up €35,355, from -€12,430 to €22,925
- Depreciation -€7,061
down €7,061 (-92.9%), from €7,602 to €541
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.
Derived cash bridge
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 | €19,554 | €42,882 | +€23,328 | +119% |
| Fixed assets | 21/28 | €2,874 | €2,332 | -€541 | -18.8% |
| Tangible fixed assets | 22/27 | €1,818 | €1,277 | -€541 | -29.8% |
| Furniture and vehicles | 24 | €533 | €313 | -€220 | -41.3% |
| Other tangible fixed assets | 26 | €1,285 | €964 | -€321 | -25.0% |
| Financial fixed assets | 28 | €1,056 | €1,056 | = | 0.0% |
| Current assets | 29/58 | €16,680 | €40,549 | +€23,869 | +143% |
| Amounts receivable within one year | 40/41 | €330 | €0 | -€330 | -100% |
| Trade receivables | 40 | €294 | €0 | -€294 | -100% |
| Other amounts receivable | 41 | €36 | €0 | -€36 | -100% |
| Cash at bank and in hand | 54/58 | €16,350 | €40,549 | +€24,199 | +148% |
| Total equity and liabilities | 10/49 | €19,554 | €42,882 | +€23,328 | +119% |
| Equity | 10/15 | €18,062 | €39,448 | +€21,385 | +118% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €86,020 | €86,020 | = | 0.0% |
| Distributable reserves | 133 | €86,020 | €86,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,550 | -€65,165 | +€21,385 | +24.7% |
| Amounts payable | 17/49 | €1,492 | €3,434 | +€1,943 | +130% |
| Amounts payable within one year | 42/48 | €1,492 | €3,434 | +€1,943 | +130% |
| Trade debts | 44 | €83 | €705 | +€622 | +745% |
| Suppliers | 440/4 | €83 | €705 | +€622 | +745% |
| Taxes, remuneration and social security | 45 | €213 | €1,554 | +€1,341 | +630% |
| Taxes | 450/3 | €213 | €1,554 | +€1,341 | +630% |
| Other amounts payable | 47/48 | €1,195 | €1,175 | -€20 | -1.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,602 | €541 | -€7,061 | -92.9% |
| Other operating charges | 640/8 | €648 | €783 | +€135 | +20.9% |
| Gross operating margin | 9900 | -€12,430 | €22,925 | +€35,355 | |
| Operating profit (loss) | 9901 | -€20,680 | €21,600 | +€42,281 | |
| Financial income | 75/76B | €65 | €54 | -€11 | -17.5% |
| Recurring financial income | 75 | €65 | €54 | -€11 | -17.5% |
| Financial charges | 65/66B | €66 | €29 | -€37 | -55.7% |
| Recurring financial charges | 65 | €66 | €29 | -€37 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,682 | €21,625 | +€42,306 | |
| Income taxes | 67/77 | €231 | €239 | +€9 | +3.7% |
| Profit (loss) for the period | 9904 | -€20,912 | €21,385 | +€42,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,912 | €21,385 | +€42,297 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.