ARENT CONSULTING: 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.
ARENT CONSULTING
Largest movements
- Tangible fixed assets +€457,528
up €457,528 (+77.6%), from €589,623 to €1.0m
of which Land and buildings: +€485,363
- Receivables within one year +€63,284
up €63,284 (+76.2%), from €83,002 to €146,286
of which Other amounts receivable: +€47,987
- Deferred charges and accrued income +€36,341
up €36,341 (+337.1%), from €10,781 to €47,123
- Cash +€19,326
up €19,326 (+194.0%), from €9,961 to €29,288
mainly Debts after one year (+€393,913) and Net result for the year (+€130,534)
- Debts after one year +€393,913
up €393,913 (+194.0%), from €203,041 to €596,955
- Reserves +€130,534
up €130,534 (+28.5%), from €457,633 to €588,167
of which Distributable reserves: +€130,534
- Trade debts +€51,264
up €51,264 (+115.8%), from €44,288 to €95,552
- Current portion of long-term debt -€29,162
down €29,162 (-38.2%), from €76,313 to €47,151
- Accrued charges and deferred income +€26,193
up €26,193 (+2629.7%), from €996 to €27,189
- Gross operating margin +€62,940
up €62,940 (+23.6%), from €266,611 to €329,551
- Other operating charges +€51,262
up €51,262 (+804.8%), from €6,370 to €57,631
- Financial charges +€8,963
up €8,963 (+61.2%), from €14,656 to €23,619
- Taxes -€5,168
down €5,168 (-8.6%), from €60,244 to €55,076
- Depreciation +€4,205
up €4,205 (+6.4%), from €65,383 to €69,589
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 | €858,754 | €1,426,086 | +€567,332 | +66.1% |
| Fixed assets | 21/28 | €593,123 | €1,050,651 | +€457,528 | +77.1% |
| Tangible fixed assets | 22/27 | €589,623 | €1,047,151 | +€457,528 | +77.6% |
| Land and buildings | 22 | €75,637 | €561,000 | +€485,363 | +641.7% |
| Plant, machinery and equipment | 23 | €15,253 | €21,441 | +€6,188 | +40.6% |
| Furniture and vehicles | 24 | €465,318 | €428,097 | -€37,220 | -8.0% |
| Other tangible fixed assets | 26 | €33,415 | €36,613 | +€3,198 | +9.6% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €265,632 | €375,435 | +€109,804 | +41.3% |
| Amounts receivable after more than one year | 29 | €161,886 | €152,738 | -€9,148 | -5.7% |
| Trade receivables | 290 | €161,886 | €152,738 | -€9,148 | -5.7% |
| Amounts receivable within one year | 40/41 | €83,002 | €146,286 | +€63,284 | +76.2% |
| Trade receivables | 40 | €619 | €15,915 | +€15,297 | +2472.5% |
| Other amounts receivable | 41 | €82,384 | €130,371 | +€47,987 | +58.2% |
| Cash at bank and in hand | 54/58 | €9,961 | €29,288 | +€19,326 | +194.0% |
| Deferred charges and accrued income | 490/1 | €10,781 | €47,123 | +€36,341 | +337.1% |
| Total equity and liabilities | 10/49 | €858,754 | €1,426,086 | +€567,332 | +66.1% |
| Equity | 10/15 | €465,462 | €595,996 | +€130,534 | +28.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €457,633 | €588,167 | +€130,534 | +28.5% |
| 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 | €455,773 | €586,307 | +€130,534 | +28.6% |
| Profit (loss) carried forward | 14 | €1,629 | €1,629 | = | 0.0% |
| Amounts payable | 17/49 | €393,293 | €830,090 | +€436,798 | +111.1% |
| Amounts payable after more than one year | 17 | €203,041 | €596,955 | +€393,913 | +194.0% |
| Financial debts | 170/4 | €203,041 | €596,955 | +€393,913 | +194.0% |
| Amounts payable within one year | 42/48 | €189,255 | €205,947 | +€16,692 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €76,313 | €47,151 | -€29,162 | -38.2% |
| Trade debts | 44 | €44,288 | €95,552 | +€51,264 | +115.8% |
| Suppliers | 440/4 | €44,288 | €95,552 | +€51,264 | +115.8% |
| Taxes, remuneration and social security | 45 | €68,654 | €63,244 | -€5,410 | -7.9% |
| Taxes | 450/3 | €68,654 | €63,244 | -€5,410 | -7.9% |
| Accrued charges and deferred income | 492/3 | €996 | €27,189 | +€26,193 | +2629.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,383 | €69,589 | +€4,205 | +6.4% |
| Other operating charges | 640/8 | €6,370 | €57,631 | +€51,262 | +804.8% |
| Gross operating margin | 9900 | €266,611 | €329,551 | +€62,940 | +23.6% |
| Operating profit (loss) | 9901 | €194,858 | €202,331 | +€7,472 | +3.8% |
| Financial income | 75/76B | €6,502 | €6,899 | +€397 | +6.1% |
| Recurring financial income | 75 | €6,502 | €6,899 | +€397 | +6.1% |
| Financial charges | 65/66B | €14,656 | €23,619 | +€8,963 | +61.2% |
| Recurring financial charges | 65 | €14,656 | €23,619 | +€8,963 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €186,704 | €185,611 | -€1,094 | -0.6% |
| Income taxes | 67/77 | €60,244 | €55,076 | -€5,168 | -8.6% |
| Profit (loss) for the period | 9904 | €126,460 | €130,534 | +€4,074 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €126,460 | €130,534 | +€4,074 | +3.2% |
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 6 October 2026 via checked.be.