ARCO IRIS 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.
ARCO IRIS CONSULTING
Largest movements
- Current investments +€24,498
up €24,498 (+43.6%), from €56,225 to €80,723
- Receivables within one year -€15,584
down €15,584 (-54.6%), from €28,551 to €12,968
of which Other amounts receivable: -€27,080
- Cash -€11,250
down €11,250 (-82.5%), from €13,644 to €2,394
mainly Contributions, distributions and other (-€35,000) and Current investments (-€24,498)
- Reserves -€6,188
down €6,188 (-7.7%), from €80,406 to €74,218
- Tax, wage and social debts +€3,643
up €3,643 (+26.0%), from €13,996 to €17,640
- Gross operating margin +€7,296
up €7,296 (+22.6%), from €32,345 to €39,641
- Taxes +€1,888
up €1,888 (+22.0%), from €8,593 to €10,481
- Financial income -€568
down €568 (-29.8%), from €1,907 to €1,340
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 | €99,113 | €96,598 | -€2,516 | -2.5% |
| Fixed assets | 21/28 | €283 | €103 | -€180 | -63.5% |
| Tangible fixed assets | 22/27 | €283 | €103 | -€180 | -63.5% |
| Furniture and vehicles | 24 | €283 | €103 | -€180 | -63.5% |
| Current assets | 29/58 | €98,830 | €96,494 | -€2,336 | -2.4% |
| Amounts receivable within one year | 40/41 | €28,551 | €12,968 | -€15,584 | -54.6% |
| Trade receivables | 40 | - | €11,496 | +€11,496 | |
| Other amounts receivable | 41 | €28,551 | €1,472 | -€27,080 | -94.8% |
| Current investments | 50/53 | €56,225 | €80,723 | +€24,498 | +43.6% |
| Cash at bank and in hand | 54/58 | €13,644 | €2,394 | -€11,250 | -82.5% |
| Deferred charges and accrued income | 490/1 | €410 | €410 | = | 0.0% |
| Total equity and liabilities | 10/49 | €99,113 | €96,598 | -€2,516 | -2.5% |
| Equity | 10/15 | €84,406 | €78,218 | -€6,188 | -7.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €80,406 | €74,218 | -€6,188 | -7.7% |
| Distributable reserves | 133 | €80,406 | €74,218 | -€6,188 | -7.7% |
| Amounts payable | 17/49 | €14,708 | €18,380 | +€3,672 | +25.0% |
| Amounts payable within one year | 42/48 | €14,708 | €18,380 | +€3,672 | +25.0% |
| Trade debts | 44 | €711 | €740 | +€29 | +4.1% |
| Suppliers | 440/4 | €711 | €740 | +€29 | +4.1% |
| Taxes, remuneration and social security | 45 | €13,996 | €17,640 | +€3,643 | +26.0% |
| Taxes | 450/3 | €13,996 | €17,640 | +€3,643 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €180 | = | 0.0% |
| Other operating charges | 640/8 | €808 | €657 | -€150 | -18.6% |
| Gross operating margin | 9900 | €32,345 | €39,641 | +€7,296 | +22.6% |
| Operating profit (loss) | 9901 | €31,358 | €38,804 | +€7,446 | +23.7% |
| Financial income | 75/76B | €1,907 | €1,340 | -€568 | -29.8% |
| Recurring financial income | 75 | €1,907 | €1,340 | -€568 | -29.8% |
| Financial charges | 65/66B | €1,068 | €850 | -€218 | -20.4% |
| Recurring financial charges | 65 | €1,068 | €850 | -€218 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €32,197 | €39,293 | +€7,096 | +22.0% |
| Income taxes | 67/77 | €8,593 | €10,481 | +€1,888 | +22.0% |
| Profit (loss) for the period | 9904 | €23,604 | €28,812 | +€5,208 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,604 | €28,812 | +€5,208 | +22.1% |
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 13 October 2026 via checked.be.