ARDIES 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.
ARDIES CONSULTING
Largest movements
- Tangible fixed assets -€27,518
down €27,518 (-34.3%), from €80,199 to €52,682
of which Furniture and vehicles: -€22,858
- Receivables within one year +€13,301
up €13,301 (+48.7%), from €27,329 to €40,630
of which Trade receivables: +€15,902
- Debts after one year -€53,601
down €53,601 (-40.1%), from €133,678 to €80,077
- Other debts +€49,404
up €49,404 (+52.8%), from €93,532 to €142,936
- Reserves -€25,000
down €25,000 (-16.3%), from €153,750 to €128,750
of which Distributable reserves: -€25,000
- Accrued charges and deferred income +€7,039
new in 2025: €7,039
- Profit (loss) carried forward +€6,450
up €6,450 (+38.2%), from €16,899 to €23,349
- Depreciation -€2,298
down €2,298 (-7.7%), from €29,815 to €27,518
- Financial charges +€1,569
up €1,569 (+12.7%), from €12,353 to €13,922
- Taxes -€1,499
down €1,499 (-5.0%), from €29,815 to €28,317
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 | €475,661 | €461,645 | -€14,016 | -2.9% |
| Fixed assets | 21/28 | €417,060 | €389,543 | -€27,518 | -6.6% |
| Tangible fixed assets | 22/27 | €80,199 | €52,682 | -€27,518 | -34.3% |
| Plant, machinery and equipment | 23 | €24,832 | €20,173 | -€4,659 | -18.8% |
| Furniture and vehicles | 24 | €55,367 | €32,509 | -€22,858 | -41.3% |
| Financial fixed assets | 28 | €336,861 | €336,861 | = | 0.0% |
| Current assets | 29/58 | €58,601 | €72,103 | +€13,502 | +23.0% |
| Amounts receivable within one year | 40/41 | €27,329 | €40,630 | +€13,301 | +48.7% |
| Trade receivables | 40 | €24,644 | €40,546 | +€15,902 | +64.5% |
| Other amounts receivable | 41 | €2,685 | €83 | -€2,601 | -96.9% |
| Cash at bank and in hand | 54/58 | €19,388 | €20,919 | +€1,531 | +7.9% |
| Deferred charges and accrued income | 490/1 | €11,884 | €10,554 | -€1,330 | -11.2% |
| Total equity and liabilities | 10/49 | €475,661 | €461,645 | -€14,016 | -2.9% |
| Equity | 10/15 | €170,709 | €152,159 | -€18,550 | -10.9% |
| Contributions | 10/11 | €60 | €60 | = | 0.0% |
| Reserves | 13 | €153,750 | €128,750 | -€25,000 | -16.3% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €135,000 | €110,000 | -€25,000 | -18.5% |
| Profit (loss) carried forward | 14 | €16,899 | €23,349 | +€6,450 | +38.2% |
| Amounts payable | 17/49 | €304,951 | €309,486 | +€4,535 | +1.5% |
| Amounts payable after more than one year | 17 | €133,678 | €80,077 | -€53,601 | -40.1% |
| Financial debts | 170/4 | €133,678 | €80,077 | -€53,601 | -40.1% |
| Amounts payable within one year | 42/48 | €171,274 | €222,370 | +€51,096 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €57,867 | €53,601 | -€4,267 | -7.4% |
| Trade debts | 44 | €7,079 | €8,779 | +€1,699 | +24.0% |
| Suppliers | 440/4 | €7,079 | €8,779 | +€1,699 | +24.0% |
| Taxes, remuneration and social security | 45 | €12,796 | €17,055 | +€4,259 | +33.3% |
| Taxes | 450/3 | €12,796 | €17,055 | +€4,259 | +33.3% |
| Other amounts payable | 47/48 | €93,532 | €142,936 | +€49,404 | +52.8% |
| Accrued charges and deferred income | 492/3 | - | €7,039 | +€7,039 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,815 | €27,518 | -€2,298 | -7.7% |
| Other operating charges | 640/8 | €2,458 | €2,291 | -€168 | -6.8% |
| Gross operating margin | 9900 | €143,059 | €143,483 | +€424 | +0.3% |
| Operating profit (loss) | 9901 | €110,786 | €113,675 | +€2,889 | +2.6% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €12,353 | €13,922 | +€1,569 | +12.7% |
| Recurring financial charges | 65 | €12,353 | €13,922 | +€1,569 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €98,433 | €99,766 | +€1,334 | +1.4% |
| Income taxes | 67/77 | €29,815 | €28,317 | -€1,499 | -5.0% |
| Profit (loss) for the period | 9904 | €68,617 | €71,450 | +€2,832 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €68,617 | €71,450 | +€2,832 | +4.1% |
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 27 October 2026 via checked.be.