ARG IT CONSULT: 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.
ARG IT CONSULT
Largest movements
- Cash -€31,325
down €31,325 (-18.0%), from €174,435 to €143,110
mainly Contributions, distributions and other (-€132,786) and Investment in fixed assets (net) (-€36,986)
- Tangible fixed assets +€25,806
up €25,806 (+829.3%), from €3,112 to €28,918
of which Furniture and vehicles: +€26,615
- Profit (loss) carried forward -€73,089
down €73,089 (-100.0%), from €73,089 to €0
- Other debts +€55,817
new in 2025: €55,817
- Tax, wage and social debts +€14,357
up €14,357 (+237.2%), from €6,053 to €20,411
of which Taxes: +€14,357
- Depreciation +€7,939
up €7,939 (+240.0%), from €3,307 to €11,246
- Gross operating margin -€5,761
down €5,761 (-5.7%), from €100,639 to €94,878
- Taxes +€5,730
up €5,730 (+29.6%), from €19,386 to €25,116
- Other operating charges -€3,758
down €3,758 (-89.5%), from €4,200 to €442
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 | €203,511 | €198,071 | -€5,441 | -2.7% |
| Fixed assets | 21/28 | €3,478 | €29,218 | +€25,740 | +740.1% |
| Intangible fixed assets | 21 | €66 | - | -€66 | |
| Tangible fixed assets | 22/27 | €3,112 | €28,918 | +€25,806 | +829.3% |
| Furniture and vehicles | 24 | €982 | €27,597 | +€26,615 | +2710.6% |
| Other tangible fixed assets | 26 | €2,130 | €1,321 | -€809 | -38.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €200,034 | €168,853 | -€31,181 | -15.6% |
| Amounts receivable within one year | 40/41 | €24,529 | €25,731 | +€1,201 | +4.9% |
| Trade receivables | 40 | €15,428 | €13,842 | -€1,585 | -10.3% |
| Other amounts receivable | 41 | €9,102 | €11,888 | +€2,786 | +30.6% |
| Cash at bank and in hand | 54/58 | €174,435 | €143,110 | -€31,325 | -18.0% |
| Deferred charges and accrued income | 490/1 | €1,069 | €13 | -€1,057 | -98.8% |
| Total equity and liabilities | 10/49 | €203,511 | €198,071 | -€5,441 | -2.7% |
| Equity | 10/15 | €195,800 | €121,248 | -€74,552 | -38.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €119,711 | €118,248 | -€1,463 | -1.2% |
| Distributable reserves | 133 | €119,711 | €118,248 | -€1,463 | -1.2% |
| Profit (loss) carried forward | 14 | €73,089 | €0 | -€73,089 | -100.0% |
| Amounts payable | 17/49 | €7,711 | €76,823 | +€69,111 | +896.2% |
| Amounts payable within one year | 42/48 | €7,711 | €76,823 | +€69,111 | +896.2% |
| Trade debts | 44 | €1,658 | €595 | -€1,063 | -64.1% |
| Suppliers | 440/4 | €1,658 | €595 | -€1,063 | -64.1% |
| Taxes, remuneration and social security | 45 | €6,053 | €20,411 | +€14,357 | +237.2% |
| Taxes | 450/3 | €6,038 | €20,395 | +€14,357 | +237.8% |
| Remuneration and social security | 454/9 | €16 | €16 | = | 0.0% |
| Other amounts payable | 47/48 | - | €55,817 | +€55,817 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,307 | €11,246 | +€7,939 | +240.0% |
| Other operating charges | 640/8 | €4,200 | €442 | -€3,758 | -89.5% |
| Gross operating margin | 9900 | €100,639 | €94,878 | -€5,761 | -5.7% |
| Operating profit (loss) | 9901 | €93,132 | €83,190 | -€9,942 | -10.7% |
| Financial income | 75/76B | €50 | €354 | +€304 | +614.8% |
| Recurring financial income | 75 | €50 | €354 | +€304 | +614.8% |
| Financial charges | 65/66B | €706 | €194 | -€512 | -72.5% |
| Recurring financial charges | 65 | €706 | €194 | -€512 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €92,475 | €83,350 | -€9,125 | -9.9% |
| Income taxes | 67/77 | €19,386 | €25,116 | +€5,730 | +29.6% |
| Profit (loss) for the period | 9904 | €73,089 | €58,234 | -€14,855 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,089 | €58,234 | -€14,855 | -20.3% |
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 11 October 2026 via checked.be.