ARCTIC SUMMIT 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.
ARCTIC SUMMIT CONSULTING
Largest movements
- Receivables within one year +€61,984
up €61,984 (+214%), from €28,933 to €90,917
of which Other amounts receivable: +€70,334
- Cash +€20,638
up €20,638 (+23.0%), from €89,802 to €110,440
mainly Net result for the year (+€86,200) and Depreciation (+€1,410)
- Reserves +€86,200
up €86,200 (+105%), from €82,281 to €168,482
- Tax, wage and social debts -€2,648
down €2,648 (-7.6%), from €34,796 to €32,147
- Gross operating margin +€3,927
up €3,927 (+3.6%), from €110,595 to €114,522
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 | €123,099 | €207,581 | +€84,481 | +68.6% |
| Fixed assets | 21/28 | €2,101 | €3,698 | +€1,597 | +76.0% |
| Tangible fixed assets | 22/27 | €2,101 | €3,698 | +€1,597 | +76.0% |
| Furniture and vehicles | 24 | €2,101 | €3,698 | +€1,597 | +76.0% |
| Current assets | 29/58 | €120,998 | €203,882 | +€82,884 | +68.5% |
| Amounts receivable within one year | 40/41 | €28,933 | €90,917 | +€61,984 | +214% |
| Trade receivables | 40 | €16,750 | €8,400 | -€8,350 | -49.9% |
| Other amounts receivable | 41 | €12,183 | €82,517 | +€70,334 | +577% |
| Cash at bank and in hand | 54/58 | €89,802 | €110,440 | +€20,638 | +23.0% |
| Deferred charges and accrued income | 490/1 | €2,263 | €2,525 | +€262 | +11.6% |
| Total equity and liabilities | 10/49 | €123,099 | €207,581 | +€84,481 | +68.6% |
| Equity | 10/15 | €87,281 | €173,482 | +€86,200 | +98.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €82,281 | €168,482 | +€86,200 | +105% |
| Distributable reserves | 133 | €82,281 | €168,482 | +€86,200 | +105% |
| Amounts payable | 17/49 | €35,818 | €34,099 | -€1,719 | -4.8% |
| Amounts payable within one year | 42/48 | €35,818 | €34,099 | -€1,719 | -4.8% |
| Financial debts | 43 | €24 | €22 | -€2 | -10.1% |
| Credit institutions | 430/8 | €24 | €22 | -€2 | -10.1% |
| Trade debts | 44 | €782 | €1,930 | +€1,148 | +147% |
| Suppliers | 440/4 | €782 | €1,930 | +€1,148 | +147% |
| Taxes, remuneration and social security | 45 | €34,796 | €32,147 | -€2,648 | -7.6% |
| Taxes | 450/3 | €34,796 | €32,147 | -€2,648 | -7.6% |
| Other amounts payable | 47/48 | €216 | €0 | -€216 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €589 | €1,410 | +€822 | +140% |
| Other operating charges | 640/8 | €274 | €281 | +€7 | +2.4% |
| Gross operating margin | 9900 | €110,595 | €114,522 | +€3,927 | +3.6% |
| Operating profit (loss) | 9901 | €109,732 | €112,831 | +€3,099 | +2.8% |
| Financial income | 75/76B | €105 | €142 | +€36 | +34.5% |
| Recurring financial income | 75 | €105 | €142 | +€36 | +34.5% |
| Financial charges | 65/66B | €4,018 | €3,609 | -€409 | -10.2% |
| Recurring financial charges | 65 | €4,018 | €3,609 | -€409 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €105,820 | €109,363 | +€3,544 | +3.3% |
| Income taxes | 67/77 | €23,538 | €23,163 | -€375 | -1.6% |
| Profit (loss) for the period | 9904 | €82,281 | €86,200 | +€3,919 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,281 | €86,200 | +€3,919 | +4.8% |
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 29 October 2026 via checked.be.