ARACHAS: 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.
ARACHAS
Largest movements
- Cash +€15,341
up €15,341 (+16.3%), from €93,908 to €109,249
mainly Net result for the year (+€23,134) and Depreciation (+€13,107)
- Tangible fixed assets -€13,107
down €13,107 (-26.8%), from €48,971 to €35,864
of which Furniture and vehicles: -€11,691
- Receivables within one year -€7,931
down €7,931 (-63.8%), from €12,441 to €4,509
of which Trade receivables: -€4,685
- Reserves +€8,951
up €8,951 (+7.5%), from €120,076 to €129,028
- Debts after one year -€7,847
down €7,847 (-27.3%), from €28,745 to €20,898
- Tax, wage and social debts -€4,451
down €4,451 (-90.3%), from €4,931 to €480
of which Taxes: -€2,451
- Trade debts -€3,802
down €3,802 (-70.1%), from €5,423 to €1,621
- Depreciation -€1,280
down €1,280 (-8.9%), from €14,387 to €13,107
- Gross operating margin -€1,178
down €1,178 (-2.2%), from €53,742 to €52,563
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 | €179,406 | €174,035 | -€5,371 | -3.0% |
| Fixed assets | 21/28 | €71,470 | €58,363 | -€13,107 | -18.3% |
| Tangible fixed assets | 22/27 | €48,971 | €35,864 | -€13,107 | -26.8% |
| Land and buildings | 22 | €12,197 | €10,781 | -€1,416 | -11.6% |
| Furniture and vehicles | 24 | €36,774 | €25,083 | -€11,691 | -31.8% |
| Financial fixed assets | 28 | €22,499 | €22,499 | = | 0.0% |
| Current assets | 29/58 | €107,936 | €115,672 | +€7,736 | +7.2% |
| Amounts receivable within one year | 40/41 | €12,441 | €4,509 | -€7,931 | -63.8% |
| Trade receivables | 40 | €5,214 | €529 | -€4,685 | -89.9% |
| Other amounts receivable | 41 | €7,226 | €3,980 | -€3,246 | -44.9% |
| Cash at bank and in hand | 54/58 | €93,908 | €109,249 | +€15,341 | +16.3% |
| Deferred charges and accrued income | 490/1 | €1,588 | €1,914 | +€326 | +20.5% |
| Total equity and liabilities | 10/49 | €179,406 | €174,035 | -€5,371 | -3.0% |
| Equity | 10/15 | €138,626 | €147,578 | +€8,951 | +6.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €120,076 | €129,028 | +€8,951 | +7.5% |
| Distributable reserves | 133 | €120,076 | €129,028 | +€8,951 | +7.5% |
| Amounts payable | 17/49 | €40,779 | €26,457 | -€14,322 | -35.1% |
| Amounts payable after more than one year | 17 | €28,745 | €20,898 | -€7,847 | -27.3% |
| Financial debts | 170/4 | €28,745 | €20,898 | -€7,847 | -27.3% |
| Amounts payable within one year | 42/48 | €12,034 | €5,559 | -€6,475 | -53.8% |
| Trade debts | 44 | €5,423 | €1,621 | -€3,802 | -70.1% |
| Suppliers | 440/4 | €5,423 | €1,621 | -€3,802 | -70.1% |
| Taxes, remuneration and social security | 45 | €4,931 | €480 | -€4,451 | -90.3% |
| Taxes | 450/3 | €2,931 | €480 | -€2,451 | -83.6% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €1,680 | €3,458 | +€1,778 | +105.8% |
| Remuneration, social security and pensions | 62 | €1,788 | €1,859 | +€71 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,387 | €13,107 | -€1,280 | -8.9% |
| Other operating charges | 640/8 | €1,035 | €687 | -€348 | -33.7% |
| Gross operating margin | 9900 | €53,742 | €52,563 | -€1,178 | -2.2% |
| Operating profit (loss) | 9901 | €36,531 | €36,911 | +€379 | +1.0% |
| Financial income | 75/76B | €965 | €1,012 | +€47 | +4.9% |
| Recurring financial income | 75 | €965 | €1,012 | +€47 | +4.9% |
| Financial charges | 65/66B | €1,467 | €1,208 | -€259 | -17.7% |
| Recurring financial charges | 65 | €1,467 | €1,208 | -€259 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €36,029 | €36,715 | +€686 | +1.9% |
| Income taxes | 67/77 | €13,405 | €13,581 | +€176 | +1.3% |
| Profit (loss) for the period | 9904 | €22,624 | €23,134 | +€510 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,624 | €23,134 | +€510 | +2.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.