ARC CONSULT: 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.
ARC CONSULT
Largest movements
- Receivables within one year -€12,272
down €12,272 (-24.8%), from €49,407 to €37,135
of which Trade receivables: -€12,282
- Tangible fixed assets +€9,108
up €9,108 (+1.8%), from €516,387 to €525,495
of which Plant, machinery and equipment: +€26,091
- Debts after one year -€21,964
down €21,964 (-6.2%), from €356,762 to €334,797
- Reserves +€17,104
up €17,104 (+18.4%), from €93,077 to €110,180
- Gross operating margin -€9,989
down €9,989 (-11.3%), from €88,550 to €78,561
- Depreciation -€6,851
down €6,851 (-22.8%), from €30,085 to €23,234
- Staff costs +€2,388
up €2,388 (+52.8%), from €4,520 to €6,909
- Taxes -€1,782
down €1,782 (-18.7%), from €9,547 to €7,766
- Other operating charges +€1,345
up €1,345 (+40.7%), from €3,307 to €4,652
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 | €597,805 | €597,192 | -€613 | -0.1% |
| Fixed assets | 21/28 | €516,387 | €525,495 | +€9,108 | +1.8% |
| Tangible fixed assets | 22/27 | €516,387 | €525,495 | +€9,108 | +1.8% |
| Land and buildings | 22 | €484,374 | €470,222 | -€14,153 | -2.9% |
| Plant, machinery and equipment | 23 | €28,428 | €54,519 | +€26,091 | +91.8% |
| Furniture and vehicles | 24 | €3,585 | €754 | -€2,830 | -79.0% |
| Current assets | 29/58 | €81,418 | €71,697 | -€9,721 | -11.9% |
| Amounts receivable within one year | 40/41 | €49,407 | €37,135 | -€12,272 | -24.8% |
| Trade receivables | 40 | €48,669 | €36,387 | -€12,282 | -25.2% |
| Other amounts receivable | 41 | €738 | €748 | +€10 | +1.4% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,011 | €4,562 | +€2,551 | +126.9% |
| Total equity and liabilities | 10/49 | €597,805 | €597,192 | -€613 | -0.1% |
| Equity | 10/15 | €111,677 | €128,780 | +€17,104 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,077 | €110,180 | +€17,104 | +18.4% |
| Distributable reserves | 133 | €93,077 | €110,180 | +€17,104 | +18.4% |
| Amounts payable | 17/49 | €486,128 | €468,412 | -€17,716 | -3.6% |
| Amounts payable after more than one year | 17 | €356,762 | €334,797 | -€21,964 | -6.2% |
| Financial debts | 170/4 | €356,762 | €334,797 | -€21,964 | -6.2% |
| Amounts payable within one year | 42/48 | €122,311 | €128,962 | +€6,652 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €21,169 | €21,964 | +€795 | +3.8% |
| Trade debts | 44 | €1,194 | €498 | -€696 | -58.3% |
| Suppliers | 440/4 | €1,194 | €498 | -€696 | -58.3% |
| Taxes, remuneration and social security | 45 | €12,987 | €15,029 | +€2,042 | +15.7% |
| Taxes | 450/3 | €12,987 | €15,029 | +€2,042 | +15.7% |
| Other amounts payable | 47/48 | €86,961 | €91,471 | +€4,510 | +5.2% |
| Accrued charges and deferred income | 492/3 | €7,056 | €4,652 | -€2,404 | -34.1% |
| Remuneration, social security and pensions | 62 | €4,520 | €6,909 | +€2,388 | +52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,085 | €23,234 | -€6,851 | -22.8% |
| Other operating charges | 640/8 | €3,307 | €4,652 | +€1,345 | +40.7% |
| Gross operating margin | 9900 | €88,550 | €78,561 | -€9,989 | -11.3% |
| Operating profit (loss) | 9901 | €50,637 | €43,766 | -€6,872 | -13.6% |
| Financial income | 75/76B | €945 | €1,111 | +€166 | +17.6% |
| Recurring financial income | 75 | €945 | €1,111 | +€166 | +17.6% |
| Financial charges | 65/66B | €21,312 | €20,007 | -€1,304 | -6.1% |
| Recurring financial charges | 65 | €21,312 | €20,007 | -€1,304 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €30,270 | €24,869 | -€5,401 | -17.8% |
| Income taxes | 67/77 | €9,547 | €7,766 | -€1,782 | -18.7% |
| Profit (loss) for the period | 9904 | €20,723 | €17,104 | -€3,620 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,723 | €17,104 | -€3,620 | -17.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.