ArC-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.
ArC-Consulting
Largest movements
- Cash +€18,768
up €18,768 (+84.4%), from €22,245 to €41,013
mainly Other debts (+€65,467) and Net result for the year (+€37,047)
- Receivables within one year +€7,656
up €7,656 (+13.4%), from €57,084 to €64,740
of which Other amounts receivable: +€19,132
- Tangible fixed assets -€3,595
down €3,595 (-22.2%), from €16,198 to €12,603
of which Furniture and vehicles: -€4,821
- Other debts +€65,467
up €65,467 (+7,859%), from €833 to €66,300
- Profit (loss) carried forward -€40,953
down €40,953 (-95.8%), from €42,744 to €1,791
- Tax, wage and social debts +€7,677
up €7,677 (+29.9%), from €25,673 to €33,350
- Current portion of long-term debt -€6,633
down €6,633 (-84.0%), from €7,899 to €1,267
- Debts after one year -€2,010
no longer reported in 2025 (was €2,010)
- Taxes -€3,924
down €3,924 (-25.2%), from €15,564 to €11,640
- Gross operating margin -€3,574
down €3,574 (-5.5%), from €64,609 to €61,036
- Depreciation +€1,467
up €1,467 (+16.5%), from €8,914 to €10,381
- Financial charges +€934
up €934 (+172%), from €544 to €1,478
- Financial income +€679
up €679 (+57.6%), from €1,178 to €1,857
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 | €97,072 | €120,326 | +€23,255 | +24.0% |
| Fixed assets | 21/28 | €16,198 | €12,603 | -€3,595 | -22.2% |
| Tangible fixed assets | 22/27 | €16,198 | €12,603 | -€3,595 | -22.2% |
| Furniture and vehicles | 24 | €16,198 | €11,377 | -€4,821 | -29.8% |
| Other tangible fixed assets | 26 | - | €1,226 | +€1,226 | |
| Current assets | 29/58 | €80,874 | €107,723 | +€26,849 | +33.2% |
| Amounts receivable within one year | 40/41 | €57,084 | €64,740 | +€7,656 | +13.4% |
| Trade receivables | 40 | €32,717 | €21,241 | -€11,477 | -35.1% |
| Other amounts receivable | 41 | €24,367 | €43,499 | +€19,132 | +78.5% |
| Cash at bank and in hand | 54/58 | €22,245 | €41,013 | +€18,768 | +84.4% |
| Deferred charges and accrued income | 490/1 | €1,545 | €1,971 | +€426 | +27.5% |
| Total equity and liabilities | 10/49 | €97,072 | €120,326 | +€23,255 | +24.0% |
| Equity | 10/15 | €60,244 | €19,291 | -€40,953 | -68.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,744 | €1,791 | -€40,953 | -95.8% |
| Amounts payable | 17/49 | €36,828 | €101,036 | +€64,208 | +174% |
| Amounts payable after more than one year | 17 | €2,010 | - | -€2,010 | |
| Financial debts | 170/4 | €2,010 | - | -€2,010 | |
| Amounts payable within one year | 42/48 | €34,817 | €100,917 | +€66,099 | +190% |
| Current portion of amounts payable after more than one year | 42 | €7,899 | €1,267 | -€6,633 | -84.0% |
| Trade debts | 44 | €413 | - | -€413 | |
| Suppliers | 440/4 | €413 | - | -€413 | |
| Taxes, remuneration and social security | 45 | €25,673 | €33,350 | +€7,677 | +29.9% |
| Taxes | 450/3 | €25,673 | €33,350 | +€7,677 | +29.9% |
| Other amounts payable | 47/48 | €833 | €66,300 | +€65,467 | +7,859% |
| Accrued charges and deferred income | 492/3 | - | €119 | +€119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,914 | €10,381 | +€1,467 | +16.5% |
| Other operating charges | 640/8 | €1,889 | €2,346 | +€457 | +24.2% |
| Gross operating margin | 9900 | €64,609 | €61,036 | -€3,574 | -5.5% |
| Operating profit (loss) | 9901 | €53,806 | €48,308 | -€5,498 | -10.2% |
| Financial income | 75/76B | €1,178 | €1,857 | +€679 | +57.6% |
| Recurring financial income | 75 | €1,178 | €1,857 | +€679 | +57.6% |
| Financial charges | 65/66B | €544 | €1,478 | +€934 | +172% |
| Recurring financial charges | 65 | €544 | €1,478 | +€934 | +172% |
| Profit (loss) for the period before taxes | 9903 | €54,440 | €48,687 | -€5,753 | -10.6% |
| Income taxes | 67/77 | €15,564 | €11,640 | -€3,924 | -25.2% |
| Profit (loss) for the period | 9904 | €38,876 | €37,047 | -€1,829 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,876 | €37,047 | -€1,829 | -4.7% |
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 15 October 2026 via checked.be.