A.R. Consult & Co: 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.
A.R. Consult & Co
Largest movements
- Current assets -€16,738
down €16,738 (-49.2%), from €34,016 to €17,278
- Profit (loss) carried forward -€12,574
down €12,574 (-59.0%), from €21,305 to €8,731
- Debts within one year -€4,165
down €4,165 (-64.0%), from €6,511 to €2,346
- Gross operating margin -€34,347
down €34,347, from €24,501 to -€9,846
- Depreciation -€4,877
no longer reported in 2017 (was €4,877)
- Taxes +€2,326
new in 2017: €2,326
From the 2016 result to the 2017 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,016 | €17,278 | -€16,738 | -49.2% |
| Current assets | 29/58 | €34,016 | €17,278 | -€16,738 | -49.2% |
| Amounts receivable within one year | 40/41 | - | €2,649 | +€2,649 | |
| Cash at bank and in hand | 54/58 | €5,115 | - | -€5,115 | |
| Total equity and liabilities | 10/49 | €34,016 | €17,278 | -€16,738 | -49.2% |
| Equity | 10/15 | €27,505 | €14,931 | -€12,574 | -45.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,305 | €8,731 | -€12,574 | -59.0% |
| Amounts payable | 17/49 | €6,511 | €2,347 | -€4,164 | -64.0% |
| Amounts payable within one year | 42/48 | €6,511 | €2,346 | -€4,165 | -64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,877 | - | -€4,877 | |
| Gross operating margin | 9900 | €24,501 | -€9,846 | -€34,347 | |
| Operating profit (loss) | 9901 | €13,738 | -€10,114 | -€23,852 | |
| Recurring financial income | 75 | €138 | €1 | -€137 | -99.3% |
| Recurring financial charges | 65 | €25 | €135 | +€110 | +440% |
| Profit (loss) for the period before taxes | 9903 | -€4,945 | -€10,248 | -€5,303 | -107% |
| Income taxes | 67/77 | - | €2,326 | +€2,326 | |
| Profit (loss) for the period | 9904 | -€4,945 | -€12,574 | -€7,629 | -154% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,945 | -€12,574 | -€7,629 | -154% |
Source: filed annual accounts (NBB), financial years ended 31 May 2016 and 31 May 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.