ARKLE: 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.
ARKLE
Largest movements
- Cash +€124,583
up €124,583 (+304%), from €41,016 to €165,599
mainly Net result for the year (+€104,893) and Receivables within one year (+€64,997)
- Receivables within one year -€64,997
down €64,997 (-48.9%), from €132,961 to €67,964
of which Other amounts receivable: -€34,248
- Tangible fixed assets -€37,291
down €37,291 (-14.1%), from €264,710 to €227,419
of which Land and buildings: -€36,800
- Reserves +€104,893
up €104,893 (+34.7%), from €302,091 to €406,984
- Other debts -€85,250
no longer reported in 2025 (was €85,250)
- Tax, wage and social debts +€11,451
up €11,451 (+59.8%), from €19,139 to €30,589
- Short-term financial debts -€6,942
down €6,942 (-39.0%), from €17,784 to €10,842
- Gross operating margin +€39,428
up €39,428 (+25.0%), from €157,795 to €197,223
- Taxes +€12,483
up €12,483 (+38.8%), from €32,195 to €44,678
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 | €439,878 | €462,418 | +€22,541 | +5.1% |
| Fixed assets | 21/28 | €264,710 | €227,419 | -€37,291 | -14.1% |
| Tangible fixed assets | 22/27 | €264,710 | €227,419 | -€37,291 | -14.1% |
| Land and buildings | 22 | €250,038 | €213,238 | -€36,800 | -14.7% |
| Plant, machinery and equipment | 23 | €2,768 | €3,810 | +€1,042 | +37.7% |
| Furniture and vehicles | 24 | €11,904 | €10,371 | -€1,534 | -12.9% |
| Current assets | 29/58 | €175,168 | €235,000 | +€59,832 | +34.2% |
| Amounts receivable within one year | 40/41 | €132,961 | €67,964 | -€64,997 | -48.9% |
| Trade receivables | 40 | €47,087 | €16,337 | -€30,749 | -65.3% |
| Other amounts receivable | 41 | €85,874 | €51,626 | -€34,248 | -39.9% |
| Cash at bank and in hand | 54/58 | €41,016 | €165,599 | +€124,583 | +304% |
| Deferred charges and accrued income | 490/1 | €1,191 | €1,437 | +€246 | +20.6% |
| Total equity and liabilities | 10/49 | €439,878 | €462,418 | +€22,541 | +5.1% |
| Equity | 10/15 | €310,151 | €415,044 | +€104,893 | +33.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €302,091 | €406,984 | +€104,893 | +34.7% |
| Distributable reserves | 133 | €302,091 | €406,984 | +€104,893 | +34.7% |
| Amounts payable | 17/49 | €129,727 | €47,374 | -€82,352 | -63.5% |
| Amounts payable within one year | 42/48 | €129,727 | €47,374 | -€82,352 | -63.5% |
| Financial debts | 43 | €17,784 | €10,842 | -€6,942 | -39.0% |
| Credit institutions | 430/8 | €17,784 | €10,842 | -€6,942 | -39.0% |
| Trade debts | 44 | €7,554 | €5,943 | -€1,612 | -21.3% |
| Suppliers | 440/4 | €7,554 | €5,943 | -€1,612 | -21.3% |
| Taxes, remuneration and social security | 45 | €19,139 | €30,589 | +€11,451 | +59.8% |
| Taxes | 450/3 | €19,139 | €30,589 | +€11,451 | +59.8% |
| Other amounts payable | 47/48 | €85,250 | - | -€85,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,976 | €40,565 | +€589 | +1.5% |
| Other operating charges | 640/8 | €4,829 | €4,852 | +€23 | +0.5% |
| Gross operating margin | 9900 | €157,795 | €197,223 | +€39,428 | +25.0% |
| Operating profit (loss) | 9901 | €112,990 | €151,806 | +€38,816 | +34.4% |
| Financial income | 75/76B | €249 | €378 | +€129 | +52.0% |
| Recurring financial income | 75 | €249 | €378 | +€129 | +52.0% |
| Financial charges | 65/66B | €2,332 | €2,613 | +€281 | +12.0% |
| Recurring financial charges | 65 | €2,332 | €2,613 | +€281 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €110,906 | €149,571 | +€38,665 | +34.9% |
| Income taxes | 67/77 | €32,195 | €44,678 | +€12,483 | +38.8% |
| Profit (loss) for the period | 9904 | €78,711 | €104,893 | +€26,182 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €78,711 | €104,893 | +€26,182 | +33.3% |
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 1 November 2026 via checked.be.