THE ARC GROUP: 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.
THE ARC GROUP
Largest movements
- Cash +€27,643
up €27,643 (+22.1%), from €124,909 to €152,552
mainly Net result for the year (+€55,888) and Trade debts (+€26,690)
- Receivables within one year -€25,911
down €25,911 (-25.5%), from €101,702 to €75,791
- Deferred charges and accrued income +€3,330
up €3,330 (+1,153%), from €289 to €3,619
- Accrued charges and deferred income -€35,500
no longer reported in 2025 (was €35,500)
- Trade debts +€26,690
up €26,690 (+51.5%), from €51,796 to €78,486
- Tax, wage and social debts +€13,890
up €13,890 (+36.2%), from €38,400 to €52,290
- Debts after one year -€8,014
down €8,014 (-32.9%), from €24,379 to €16,365
- Other debts +€4,874
up €4,874 (+6.3%), from €77,496 to €82,370
- Turnover -€718,713
no longer reported in 2025 (was €718,713)
- Purchases and services -€602,173
no longer reported in 2025 (was €602,173)
- Gross operating margin -€44,647
down €44,647 (-36.6%), from €122,005 to €77,358
- Taxes -€11,487
down €11,487 (-87.1%), from €13,194 to €1,707
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 | €281,243 | €284,410 | +€3,167 | +1.1% |
| Fixed assets | 21/28 | €54,343 | €52,448 | -€1,895 | -3.5% |
| Tangible fixed assets | 22/27 | €54,343 | €52,448 | -€1,895 | -3.5% |
| Plant, machinery and equipment | 23 | €1,479 | €3,009 | +€1,530 | +103% |
| Furniture and vehicles | 24 | €52,865 | €49,439 | -€3,426 | -6.5% |
| Current assets | 29/58 | €226,900 | €231,962 | +€5,062 | +2.2% |
| Amounts receivable within one year | 40/41 | €101,702 | €75,791 | -€25,911 | -25.5% |
| Trade receivables | 40 | €101,702 | €75,791 | -€25,911 | -25.5% |
| Cash at bank and in hand | 54/58 | €124,909 | €152,552 | +€27,643 | +22.1% |
| Deferred charges and accrued income | 490/1 | €289 | €3,619 | +€3,330 | +1,153% |
| Total equity and liabilities | 10/49 | €281,243 | €284,410 | +€3,167 | +1.1% |
| Equity | 10/15 | €45,998 | €46,886 | +€888 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,798 | €40,686 | +€888 | +2.2% |
| Amounts payable | 17/49 | €235,245 | €237,524 | +€2,279 | +1.0% |
| Amounts payable after more than one year | 17 | €24,379 | €16,365 | -€8,014 | -32.9% |
| Financial debts | 170/4 | €24,379 | €16,365 | -€8,014 | -32.9% |
| Amounts payable within one year | 42/48 | €175,366 | €221,159 | +€45,793 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €7,674 | €8,014 | +€340 | +4.4% |
| Trade debts | 44 | €51,796 | €78,486 | +€26,690 | +51.5% |
| Suppliers | 440/4 | €51,796 | €78,486 | +€26,690 | +51.5% |
| Taxes, remuneration and social security | 45 | €38,400 | €52,290 | +€13,890 | +36.2% |
| Taxes | 450/3 | €38,400 | €52,290 | +€13,890 | +36.2% |
| Other amounts payable | 47/48 | €77,496 | €82,370 | +€4,874 | +6.3% |
| Accrued charges and deferred income | 492/3 | €35,500 | - | -€35,500 | |
| Turnover | 70 | €718,713 | - | -€718,713 | |
| Goods, raw materials, services and sundry goods | 60/61 | €602,173 | - | -€602,173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,036 | €17,079 | -€2,957 | -14.8% |
| Other operating charges | 640/8 | €6,993 | €1,031 | -€5,962 | -85.3% |
| Gross operating margin | 9900 | €122,005 | €77,358 | -€44,647 | -36.6% |
| Operating profit (loss) | 9901 | €94,977 | €59,248 | -€35,728 | -37.6% |
| Financial income | 75/76B | - | €266 | +€266 | |
| Recurring financial income | 75 | - | €266 | +€266 | |
| Financial charges | 65/66B | €2,308 | €1,920 | -€388 | -16.8% |
| Recurring financial charges | 65 | €2,308 | €1,920 | -€388 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €92,669 | €57,595 | -€35,074 | -37.8% |
| Income taxes | 67/77 | €13,194 | €1,707 | -€11,487 | -87.1% |
| Profit (loss) for the period | 9904 | €79,475 | €55,888 | -€23,587 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €79,475 | €55,888 | -€23,587 | -29.7% |
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 17 October 2026 via checked.be.