ARBR CONSULTING: 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.
ARBR CONSULTING
Largest movements
- Cash +€30,291
up €30,291 (+42.5%), from €71,278 to €101,569
mainly Other debts (+€102,076) and Net result for the year (+€24,947)
- Receivables within one year -€5,102
down €5,102 (-16.4%), from €31,195 to €26,093
of which Trade receivables: -€5,412
- Tangible fixed assets -€1,420
down €1,420 (-18.2%), from €7,786 to €6,365
of which Furniture and vehicles: -€2,040
- Other debts +€102,076
up €102,076 (+16,165%), from €631 to €102,707
- Profit (loss) carried forward -€95,053
down €95,053 (-96.0%), from €98,998 to €3,946
- Tax, wage and social debts +€16,824
up €16,824 (+196%), from €8,586 to €25,410
of which Taxes: +€16,824
- Gross operating margin -€6,701
down €6,701 (-15.5%), from €43,224 to €36,523
- Taxes -€1,272
down €1,272 (-15.1%), from €8,443 to €7,171
- Financial charges -€504
down €504 (-24.4%), from €2,061 to €1,557
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 | €111,684 | €135,543 | +€23,859 | +21.4% |
| Fixed assets | 21/28 | €7,831 | €6,410 | -€1,420 | -18.1% |
| Tangible fixed assets | 22/27 | €7,786 | €6,365 | -€1,420 | -18.2% |
| Plant, machinery and equipment | 23 | €1,167 | €1,787 | +€620 | +53.1% |
| Furniture and vehicles | 24 | €6,618 | €4,579 | -€2,040 | -30.8% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €103,853 | €129,132 | +€25,279 | +24.3% |
| Amounts receivable within one year | 40/41 | €31,195 | €26,093 | -€5,102 | -16.4% |
| Trade receivables | 40 | €24,014 | €18,602 | -€5,412 | -22.5% |
| Other amounts receivable | 41 | €7,182 | €7,491 | +€309 | +4.3% |
| Cash at bank and in hand | 54/58 | €71,278 | €101,569 | +€30,291 | +42.5% |
| Deferred charges and accrued income | 490/1 | €1,379 | €1,470 | +€91 | +6.6% |
| Total equity and liabilities | 10/49 | €111,684 | €135,543 | +€23,859 | +21.4% |
| Equity | 10/15 | €100,998 | €5,946 | -€95,053 | -94.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,998 | €3,946 | -€95,053 | -96.0% |
| Amounts payable | 17/49 | €10,685 | €129,597 | +€118,912 | +1,113% |
| Amounts payable within one year | 42/48 | €10,685 | €129,597 | +€118,912 | +1,113% |
| Trade debts | 44 | €1,468 | €1,480 | +€12 | +0.8% |
| Suppliers | 440/4 | €1,468 | €1,480 | +€12 | +0.8% |
| Taxes, remuneration and social security | 45 | €8,586 | €25,410 | +€16,824 | +196% |
| Taxes | 450/3 | €6,258 | €23,082 | +€16,824 | +269% |
| Remuneration and social security | 454/9 | €2,328 | €2,328 | = | 0.0% |
| Other amounts payable | 47/48 | €631 | €102,707 | +€102,076 | +16,165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,413 | €2,226 | -€187 | -7.8% |
| Other operating charges | 640/8 | €945 | €622 | -€324 | -34.2% |
| Gross operating margin | 9900 | €43,224 | €36,523 | -€6,701 | -15.5% |
| Operating profit (loss) | 9901 | €39,866 | €33,675 | -€6,190 | -15.5% |
| Financial income | 75/76B | €121 | €0 | -€121 | -100.0% |
| Recurring financial income | 75 | €121 | €0 | -€121 | -100.0% |
| Financial charges | 65/66B | €2,061 | €1,557 | -€504 | -24.4% |
| Recurring financial charges | 65 | €2,061 | €1,557 | -€504 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €37,926 | €32,119 | -€5,808 | -15.3% |
| Income taxes | 67/77 | €8,443 | €7,171 | -€1,272 | -15.1% |
| Profit (loss) for the period | 9904 | €29,483 | €24,947 | -€4,536 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,483 | €24,947 | -€4,536 | -15.4% |
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 17 October 2026 via checked.be.