ARCATECH: 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.
ARCATECH
Largest movements
- Receivables within one year -€606,733
down €606,733 (-69.9%), from €868,464 to €261,731
of which Trade receivables: -€651,838
- Stocks and contracts -€148,947
down €148,947 (-51.0%), from €292,192 to €143,245
- Tangible fixed assets -€129,304
down €129,304 (-29.4%), from €440,306 to €311,002
of which Furniture and vehicles: -€68,224
- Cash +€26,728
up €26,728 (+12.7%), from €210,064 to €236,791
- Deferred charges and accrued income +€20,308
up €20,308 (+36025.6%), from €56 to €20,364
- Trade debts -€527,633
down €527,633 (-75.0%), from €703,509 to €175,876
- Tax, wage and social debts -€113,622
down €113,622 (-64.1%), from €177,180 to €63,558
of which Taxes: -€80,662
- Debts after one year -€67,692
down €67,692 (-41.2%), from €164,108 to €96,417
- Current portion of long-term debt -€56,900
down €56,900 (-69.8%), from €81,538 to €24,638
- Reserves -€42,444
down €42,444 (-33.5%), from €126,694 to €84,250
of which Tax-exempt reserves: -€42,444
- Turnover +€1.7m
new in 2026: €1.7m
- Purchases and services +€1.4m
new in 2026: €1.4m
- Gross operating margin -€685,710
down €685,710 (-62.8%), from €1.1m to €406,468
- Staff costs -€299,285
down €299,285 (-43.5%), from €687,802 to €388,517
- Other operating charges -€139,454
down €139,454 (-93.6%), from €148,952 to €9,498
From the 2024 result to the 2026 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,812,101 | €973,649 | -€838,452 | -46.3% |
| Fixed assets | 21/28 | €441,325 | €311,518 | -€129,807 | -29.4% |
| Intangible fixed assets | 21 | €503 | €0 | -€503 | -100.0% |
| Tangible fixed assets | 22/27 | €440,306 | €311,002 | -€129,304 | -29.4% |
| Furniture and vehicles | 24 | €72,442 | €4,218 | -€68,224 | -94.2% |
| Leasing and similar rights | 25 | €358,635 | €306,148 | -€52,487 | -14.6% |
| Other tangible fixed assets | 26 | €9,229 | €637 | -€8,593 | -93.1% |
| Financial fixed assets | 28 | €516 | €516 | = | 0.0% |
| Current assets | 29/58 | €1,370,776 | €662,131 | -€708,645 | -51.7% |
| Stocks and contracts in progress | 3 | €292,192 | €143,245 | -€148,947 | -51.0% |
| Stocks | 30/36 | €292,192 | €143,245 | -€148,947 | -51.0% |
| Amounts receivable within one year | 40/41 | €868,464 | €261,731 | -€606,733 | -69.9% |
| Trade receivables | 40 | €868,409 | €216,571 | -€651,838 | -75.1% |
| Other amounts receivable | 41 | €55 | €45,160 | +€45,106 | +82762.5% |
| Cash at bank and in hand | 54/58 | €210,064 | €236,791 | +€26,728 | +12.7% |
| Deferred charges and accrued income | 490/1 | €56 | €20,364 | +€20,308 | +36025.6% |
| Total equity and liabilities | 10/49 | €1,812,101 | €973,649 | -€838,452 | -46.3% |
| Equity | 10/15 | €318,643 | €270,984 | -€47,660 | -15.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €126,694 | €84,250 | -€42,444 | -33.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €120,494 | €78,050 | -€42,444 | -35.2% |
| Profit (loss) carried forward | 14 | €129,949 | €124,733 | -€5,216 | -4.0% |
| Provisions and deferred taxes | 16 | €60,388 | €38,534 | -€21,854 | -36.2% |
| Deferred taxes | 168 | €60,388 | €38,534 | -€21,854 | -36.2% |
| Amounts payable | 17/49 | €1,433,070 | €664,132 | -€768,938 | -53.7% |
| Amounts payable after more than one year | 17 | €164,108 | €96,417 | -€67,692 | -41.2% |
| Financial debts | 170/4 | €164,108 | €96,417 | -€67,692 | -41.2% |
| Amounts payable within one year | 42/48 | €1,268,961 | €567,715 | -€701,246 | -55.3% |
| Current portion of amounts payable after more than one year | 42 | €81,538 | €24,638 | -€56,900 | -69.8% |
| Trade debts | 44 | €703,509 | €175,876 | -€527,633 | -75.0% |
| Suppliers | 440/4 | €703,509 | €175,876 | -€527,633 | -75.0% |
| Taxes, remuneration and social security | 45 | €177,180 | €63,558 | -€113,622 | -64.1% |
| Taxes | 450/3 | €85,999 | €5,336 | -€80,662 | -93.8% |
| Remuneration and social security | 454/9 | €91,181 | €58,222 | -€32,959 | -36.1% |
| Other amounts payable | 47/48 | €306,734 | €303,643 | -€3,091 | -1.0% |
| Turnover | 70 | - | €1,745,505 | +€1.7m | |
| Non-recurring operating income | 76A | - | €11,821 | +€11,821 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,368,695 | +€1.4m | |
| Remuneration, social security and pensions | 62 | €687,802 | €388,517 | -€299,285 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,985 | €38,537 | -€60,447 | -61.1% |
| Other operating charges | 640/8 | €148,952 | €9,498 | -€139,454 | -93.6% |
| Gross operating margin | 9900 | €1,092,178 | €406,468 | -€685,710 | -62.8% |
| Operating profit (loss) | 9901 | €156,439 | -€30,085 | -€186,523 | |
| Financial income | 75/76B | €13,133 | €4,801 | -€8,332 | -63.4% |
| Recurring financial income | 75 | €13,133 | €4,801 | -€8,332 | -63.4% |
| Financial charges | 65/66B | €7,273 | €11,250 | +€3,977 | +54.7% |
| Recurring financial charges | 65 | €7,273 | €11,250 | +€3,977 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €162,299 | -€36,533 | -€198,832 | |
| Transfer from deferred taxes | 780 | €10,927 | €10,927 | = | 0.0% |
| Income taxes | 67/77 | €64,866 | €5,270 | -€59,596 | -91.9% |
| Profit (loss) for the period | 9904 | €108,360 | -€30,876 | -€139,235 | |
| Transfer from tax-exempt reserves | 789 | €21,222 | €21,222 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €129,582 | -€9,654 | -€139,235 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.