ARCIDI Conseil: 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.
ARCIDI Conseil
Largest movements
- Cash -€7,190
down €7,190 (-10.4%), from €69,280 to €62,091
mainly Net result for the year (-€6,547) and Accrued charges and deferred income (-€806)
- Profit (loss) carried forward -€6,547
down €6,547, from €5,619 to -€928
- Accrued charges and deferred income -€806
no longer reported in 2025 (was €806)
- Gross operating margin -€264
down €264 (-5.4%), from -€4,926 to -€5,190
- Other operating charges +€160
up €160 (+25.3%), from €633 to €793
- Financial income -€85
no longer reported in 2025 (was €85)
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 | €72,673 | €65,075 | -€7,598 | -10.5% |
| Fixed assets | 21/28 | €312 | - | -€312 | |
| Tangible fixed assets | 22/27 | €312 | - | -€312 | |
| Plant, machinery and equipment | 23 | €312 | - | -€312 | |
| Current assets | 29/58 | €72,361 | €65,075 | -€7,286 | -10.1% |
| Amounts receivable within one year | 40/41 | €2,730 | €2,721 | -€8 | -0.3% |
| Trade receivables | 40 | €2,660 | €2,243 | -€416 | -15.7% |
| Other amounts receivable | 41 | €70 | €478 | +€408 | +581.7% |
| Cash at bank and in hand | 54/58 | €69,280 | €62,091 | -€7,190 | -10.4% |
| Deferred charges and accrued income | 490/1 | €351 | €263 | -€88 | -25.0% |
| Total equity and liabilities | 10/49 | €72,673 | €65,075 | -€7,598 | -10.5% |
| Equity | 10/15 | €60,179 | €53,632 | -€6,547 | -10.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,360 | €48,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,500 | €46,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,619 | -€928 | -€6,547 | |
| Amounts payable | 17/49 | €12,494 | €11,443 | -€1,051 | -8.4% |
| Amounts payable within one year | 42/48 | €11,688 | €11,443 | -€245 | -2.1% |
| Trade debts | 44 | €217 | - | -€217 | |
| Suppliers | 440/4 | €217 | - | -€217 | |
| Taxes, remuneration and social security | 45 | €304 | €199 | -€105 | -34.5% |
| Taxes | 450/3 | €304 | €199 | -€105 | -34.5% |
| Other amounts payable | 47/48 | €11,167 | €11,245 | +€77 | +0.7% |
| Accrued charges and deferred income | 492/3 | €806 | - | -€806 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €312 | -€38 | -10.9% |
| Other operating charges | 640/8 | €633 | €793 | +€160 | +25.3% |
| Gross operating margin | 9900 | -€4,926 | -€5,190 | -€264 | -5.4% |
| Operating profit (loss) | 9901 | -€5,910 | -€6,296 | -€386 | -6.5% |
| Financial income | 75/76B | €85 | - | -€85 | |
| Recurring financial income | 75 | €85 | - | -€85 | |
| Financial charges | 65/66B | €63 | €64 | +€1 | +1.4% |
| Recurring financial charges | 65 | €63 | €64 | +€1 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,888 | -€6,359 | -€471 | -8.0% |
| Income taxes | 67/77 | €182 | €188 | +€6 | +3.2% |
| Profit (loss) for the period | 9904 | -€6,070 | -€6,547 | -€477 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,070 | -€6,547 | -€477 | -7.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.