ARC SERVICES: 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.
What changed
ARC SERVICES
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€68,398
2024 · -€60,428-€7,970
Equity
-€303,034
2024 · -€212,168-€90,866
Cash
€57,041
2024 · €14,413+€42,628
Balance sheet total
€1.7m
2024 · €1.9m-€231,248
Largest movements
Assets
- Receivables within one year -€193,550
down €193,550 (-96.9%), from €199,799 to €6,248
of which Trade receivables: -€191,875
- Tangible fixed assets -€83,394
down €83,394 (-5.0%), from €1.7m to €1.6m
of which Land and buildings: -€93,129
- Cash +€42,628
up €42,628 (+296%), from €14,413 to €57,041
mainly Receivables within one year (+€193,550) and Depreciation (+€97,672)
Equity and liabilities
- Other debts -€161,681
down €161,681 (-9.1%), from €1.8m to €1.6m
- Profit (loss) carried forward -€89,162
down €89,162 (-20.1%), from -€443,900 to -€533,061
- Trade debts +€22,679
up €22,679 (+1,007%), from €2,251 to €24,931
- Debts after one year -€21,645
down €21,645 (-9.5%), from €226,889 to €205,245
Income statement
- Gross operating margin -€9,783
down €9,783 (-20.1%), from €48,607 to €38,823
- Depreciation -€4,966
down €4,966 (-4.8%), from €102,638 to €97,672
- Other operating charges +€3,333
up €3,333 (+132%), from €2,533 to €5,866
- Write-downs -€496
no longer reported in 2025 (was €496)
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.
Result 2024
-€60,428
Gross operating margin
-€9,783
Staff costs
-€433
Depreciation
+€4,966
Write-downs
+€496
Other operating charges
-€3,333
Financial income
+€1
Financial charges
+€102
Taxes
+€15
Result 2025
-€68,398
raises the resultlowers the result
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.
From operations
+€98,269
Investment
-€13,788
Financing
-€41,853
Cash 2024
€14,413
From operations (derived)
+€98,269
Net result for the year
-€68,398
Depreciation
+€97,672
Stocks and contracts
-€2,724
Receivables within one year
+€193,550
Deferred charges and accrued income
-€834
Provisions
-€2,026
Trade debts
+€22,679
Tax, wage and social debts
+€1,635
Advances received
+€7,561
Other debts
-€161,681
Accrued charges and deferred income
+€10,834
Investment (derived)
-€13,788
Investment in fixed assets (net)
-€13,278
Current investments
-€510
Financing
-€41,853
Debts after one year
-€21,645
Current portion of long-term debt
+€2,259
Contributions, distributions and other
-€22,468
Cash 2025
€57,041
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,881,704 | €1,650,456 | -€231,248 | -12.3% |
| Fixed assets | 21/28 | €1,663,187 | €1,578,793 | -€84,394 | -5.1% |
| Tangible fixed assets | 22/27 | €1,662,187 | €1,578,793 | -€83,394 | -5.0% |
| Land and buildings | 22 | €1,656,515 | €1,563,386 | -€93,129 | -5.6% |
| Plant, machinery and equipment | 23 | €5,456 | €5,161 | -€295 | -5.4% |
| Furniture and vehicles | 24 | €216 | €173 | -€43 | -20.0% |
| Leasing and similar rights | 25 | - | €10,073 | +€10,073 | |
| Financial fixed assets | 28 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €218,517 | €71,663 | -€146,854 | -67.2% |
| Stocks and contracts in progress | 3 | - | €2,724 | +€2,724 | |
| Stocks | 30/36 | - | €2,724 | +€2,724 | |
| Amounts receivable within one year | 40/41 | €199,799 | €6,248 | -€193,550 | -96.9% |
| Trade receivables | 40 | €198,108 | €6,234 | -€191,875 | -96.9% |
| Other amounts receivable | 41 | €1,690 | €15 | -€1,676 | -99.1% |
| Current investments | 50/53 | €32 | €542 | +€510 | +1,575% |
| Cash at bank and in hand | 54/58 | €14,413 | €57,041 | +€42,628 | +296% |
| Deferred charges and accrued income | 490/1 | €4,273 | €5,107 | +€834 | +19.5% |
| Total equity and liabilities | 10/49 | €1,881,704 | €1,650,456 | -€231,248 | -12.3% |
| Equity | 10/15 | -€212,168 | -€303,034 | -€90,866 | -42.8% |
| Contributions | 10/11 | €6,197 | €12,397 | +€6,200 | +100% |
| Contributions outside capital | 11 | €6,197 | €12,397 | +€6,200 | +100% |
| Other | 1109/19 | €6,197 | €12,397 | +€6,200 | +100% |
| Reserves | 13 | €225,535 | €217,630 | -€7,905 | -3.5% |
| Non-distributable reserves | 130/1 | €1,574 | €1,574 | = | 0.0% |
| Legal reserve | 130 | €1,574 | €1,574 | = | 0.0% |
| Tax-exempt reserves | 132 | €223,961 | €216,056 | -€7,905 | -3.5% |
| Profit (loss) carried forward | 14 | -€443,900 | -€533,061 | -€89,162 | -20.1% |
| Provisions and deferred taxes | 16 | €57,397 | €55,371 | -€2,026 | -3.5% |
| Deferred taxes | 168 | €57,397 | €55,371 | -€2,026 | -3.5% |
| Amounts payable | 17/49 | €2,036,475 | €1,898,118 | -€138,357 | -6.8% |
| Amounts payable after more than one year | 17 | €226,889 | €205,245 | -€21,645 | -9.5% |
| Financial debts | 170/4 | €226,889 | €205,245 | -€21,645 | -9.5% |
| Amounts payable within one year | 42/48 | €1,809,585 | €1,682,039 | -€127,547 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €27,914 | €30,173 | +€2,259 | +8.1% |
| Trade debts | 44 | €2,251 | €24,931 | +€22,679 | +1,007% |
| Suppliers | 440/4 | €2,251 | €24,931 | +€22,679 | +1,007% |
| Advances received on contracts in progress | 46 | - | €7,561 | +€7,561 | |
| Taxes, remuneration and social security | 45 | €82 | €1,718 | +€1,635 | +1,990% |
| Taxes | 450/3 | €82 | €1,718 | +€1,635 | +1,990% |
| Other amounts payable | 47/48 | €1,779,337 | €1,617,656 | -€161,681 | -9.1% |
| Accrued charges and deferred income | 492/3 | - | €10,834 | +€10,834 | |
| Remuneration, social security and pensions | 62 | €59 | €492 | +€433 | +728% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,638 | €97,672 | -€4,966 | -4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €496 | - | -€496 | |
| Other operating charges | 640/8 | €2,533 | €5,866 | +€3,333 | +132% |
| Gross operating margin | 9900 | €48,607 | €38,823 | -€9,783 | -20.1% |
| Operating profit (loss) | 9901 | -€57,120 | -€65,207 | -€8,088 | -14.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €5,287 | €5,185 | -€102 | -1.9% |
| Recurring financial charges | 65 | €5,287 | €4,935 | -€352 | -6.7% |
| Non-recurring financial charges | 66B | - | €250 | +€250 | |
| Profit (loss) for the period before taxes | 9903 | -€62,407 | -€70,391 | -€7,985 | -12.8% |
| Transfer from deferred taxes | 780 | €2,026 | €2,026 | = | 0.0% |
| Income taxes | 67/77 | €48 | €33 | -€15 | -30.8% |
| Profit (loss) for the period | 9904 | -€60,428 | -€68,398 | -€7,970 | -13.2% |
| Transfer from tax-exempt reserves | 789 | €7,905 | €7,905 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,524 | -€60,494 | -€7,970 | -15.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.