SC ARC: 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.
SC ARC
Largest movements
- Receivables within one year -€22,049
down €22,049 (-91.1%), from €24,197 to €2,148
of which Other amounts receivable: -€21,911
- Cash +€2,821
new in 2025: €2,821
mainly Receivables within one year (+€22,049) and Other debts (+€852)
- Profit (loss) carried forward -€12,261
down €12,261, from €9,286 to -€2,975
- Tax, wage and social debts -€8,132
down €8,132 (-73.4%), from €11,083 to €2,951
- Other debts +€852
up €852 (+99.2%), from €859 to €1,711
- Trade debts +€312
up €312 (+12.6%), from €2,469 to €2,781
- Gross operating margin -€23,331
down €23,331, from €13,409 to -€9,922
- Taxes -€2,962
down €2,962 (-97.6%), from €3,034 to €72
- Financial charges +€1,366
up €1,366 (+151.6%), from €901 to €2,266
- Financial income -€671
down €671 (-100.0%), from €672 to €0
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 | €24,197 | €4,969 | -€19,229 | -79.5% |
| Current assets | 29/58 | €24,197 | €4,969 | -€19,229 | -79.5% |
| Amounts receivable within one year | 40/41 | €24,197 | €2,148 | -€22,049 | -91.1% |
| Trade receivables | 40 | €2,038 | €1,900 | -€138 | -6.8% |
| Other amounts receivable | 41 | €22,160 | €248 | -€21,911 | -98.9% |
| Cash at bank and in hand | 54/58 | - | €2,821 | +€2,821 | |
| Total equity and liabilities | 10/49 | €24,197 | €4,969 | -€19,229 | -79.5% |
| Equity | 10/15 | €9,786 | -€2,475 | -€12,261 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,286 | -€2,975 | -€12,261 | |
| Amounts payable | 17/49 | €14,411 | €7,443 | -€6,968 | -48.3% |
| Amounts payable within one year | 42/48 | €14,411 | €7,443 | -€6,968 | -48.3% |
| Trade debts | 44 | €2,469 | €2,781 | +€312 | +12.6% |
| Suppliers | 440/4 | €2,469 | €2,781 | +€312 | +12.6% |
| Taxes, remuneration and social security | 45 | €11,083 | €2,951 | -€8,132 | -73.4% |
| Taxes | 450/3 | €11,083 | €2,951 | -€8,132 | -73.4% |
| Other amounts payable | 47/48 | €859 | €1,711 | +€852 | +99.2% |
| Gross operating margin | 9900 | €13,409 | -€9,922 | -€23,331 | |
| Operating profit (loss) | 9901 | €13,409 | -€9,922 | -€23,331 | |
| Financial income | 75/76B | €672 | €0 | -€671 | -100.0% |
| Recurring financial income | 75 | €672 | €0 | -€671 | -100.0% |
| Financial charges | 65/66B | €901 | €2,266 | +€1,366 | +151.6% |
| Recurring financial charges | 65 | €901 | €2,266 | +€1,366 | +151.6% |
| Profit (loss) for the period before taxes | 9903 | €13,180 | -€12,189 | -€25,368 | |
| Income taxes | 67/77 | €3,034 | €72 | -€2,962 | -97.6% |
| Profit (loss) for the period | 9904 | €10,145 | -€12,261 | -€22,406 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,145 | -€12,261 | -€22,406 |
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 3 October 2026 via checked.be.