ARCS 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.
ARCS CONSULT
Largest movements
- Receivables within one year -€579
no longer reported in 2025 (was €579)
- Cash +€471
up €471 (+30.4%), from €1,551 to €2,022
mainly Net result for the year (+€7,803) and Receivables within one year (+€579)
- Debts after one year -€8,310
down €8,310 (-2.5%), from €329,522 to €321,212
- Profit (loss) carried forward +€7,803
up €7,803 (+2.2%), from -€347,852 to -€340,050
- Contributions +€1,860
up €1,860 (+10.0%), from €18,600 to €20,460
- Reserves -€1,860
down €1,860 (-100.0%), from €1,860 to €0
- Trade debts +€400
new in 2025: €400
- Gross operating margin +€298
up €298 (+3.7%), from €7,946 to €8,244
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 | €2,130 | €2,022 | -€108 | -5.1% |
| Current assets | 29/58 | €2,130 | €2,022 | -€108 | -5.1% |
| Amounts receivable within one year | 40/41 | €579 | - | -€579 | |
| Other amounts receivable | 41 | €579 | - | -€579 | |
| Cash at bank and in hand | 54/58 | €1,551 | €2,022 | +€471 | +30.4% |
| Total equity and liabilities | 10/49 | €2,130 | €2,022 | -€108 | -5.1% |
| Equity | 10/15 | -€327,392 | -€319,590 | +€7,803 | +2.4% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Profit (loss) carried forward | 14 | -€347,852 | -€340,050 | +€7,803 | +2.2% |
| Amounts payable | 17/49 | €329,522 | €321,612 | -€7,910 | -2.4% |
| Amounts payable after more than one year | 17 | €329,522 | €321,212 | -€8,310 | -2.5% |
| Other amounts payable | 178/9 | €329,522 | €321,212 | -€8,310 | -2.5% |
| Amounts payable within one year | 42/48 | - | €400 | +€400 | |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €7,946 | €8,244 | +€298 | +3.7% |
| Operating profit (loss) | 9901 | €7,559 | €7,845 | +€286 | +3.8% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €7,517 | €7,803 | +€286 | +3.8% |
| Profit (loss) for the period | 9904 | €7,517 | €7,803 | +€286 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,517 | €7,803 | +€286 | +3.8% |
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 5 October 2026 via checked.be.