ARGILÉS 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.
ARGILÉS CONSULTING
Largest movements
- Cash +€43,042
up €43,042 (+44.6%), from €96,587 to €139,629
mainly Other debts (+€130,100) and Net result for the year (+€62,078)
- Tangible fixed assets -€7,116
down €7,116 (-51.7%), from €13,773 to €6,657
of which Furniture and vehicles: -€5,828
- Receivables within one year +€3,659
up €3,659 (+12.9%), from €28,309 to €31,968
of which Trade receivables: +€2,807
- Other debts +€130,100
up €130,100 (+8,335%), from €1,561 to €131,661
- Profit (loss) carried forward -€92,542
down €92,542 (-100%), from €92,542 to €0
- Tax, wage and social debts +€5,577
up €5,577 (+20.9%), from €26,627 to €32,204
of which Taxes: +€5,577
- Debts after one year -€4,954
down €4,954 (-100%), from €4,954 to €0
- Gross operating margin +€40,676
up €40,676 (+85.8%), from €47,406 to €88,082
- Taxes +€8,547
up €8,547 (+89.2%), from €9,584 to €18,131
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 | €141,125 | €179,094 | +€37,969 | +26.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €13,773 | €6,657 | -€7,116 | -51.7% |
| Tangible fixed assets | 22/27 | €13,773 | €6,657 | -€7,116 | -51.7% |
| Plant, machinery and equipment | 23 | €6,166 | €4,878 | -€1,288 | -20.9% |
| Furniture and vehicles | 24 | €7,608 | €1,779 | -€5,828 | -76.6% |
| Current assets | 29/58 | €127,352 | €172,437 | +€45,085 | +35.4% |
| Amounts receivable within one year | 40/41 | €28,309 | €31,968 | +€3,659 | +12.9% |
| Trade receivables | 40 | €28,292 | €31,100 | +€2,807 | +9.9% |
| Other amounts receivable | 41 | €17 | €869 | +€852 | +5,041% |
| Cash at bank and in hand | 54/58 | €96,587 | €139,629 | +€43,042 | +44.6% |
| Deferred charges and accrued income | 490/1 | €2,456 | €840 | -€1,616 | -65.8% |
| Total equity and liabilities | 10/49 | €141,125 | €179,094 | +€37,969 | +26.9% |
| Equity | 10/15 | €95,542 | €3,000 | -€92,542 | -96.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,542 | €0 | -€92,542 | -100% |
| Amounts payable | 17/49 | €45,584 | €176,094 | +€130,511 | +286% |
| Amounts payable after more than one year | 17 | €4,954 | €0 | -€4,954 | -100% |
| Financial debts | 170/4 | €4,954 | €0 | -€4,954 | -100% |
| Amounts payable within one year | 42/48 | €40,630 | €176,094 | +€135,464 | +333% |
| Current portion of amounts payable after more than one year | 42 | €5,662 | €4,954 | -€709 | -12.5% |
| Trade debts | 44 | €6,779 | €7,276 | +€496 | +7.3% |
| Suppliers | 440/4 | €6,779 | €7,276 | +€496 | +7.3% |
| Taxes, remuneration and social security | 45 | €26,627 | €32,204 | +€5,577 | +20.9% |
| Taxes | 450/3 | €26,627 | €32,204 | +€5,577 | +20.9% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €1,561 | €131,661 | +€130,100 | +8,335% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,281 | €7,116 | -€165 | -2.3% |
| Other operating charges | 640/8 | €50 | €66 | +€16 | +31.4% |
| Gross operating margin | 9900 | €47,406 | €88,082 | +€40,676 | +85.8% |
| Operating profit (loss) | 9901 | €40,076 | €80,900 | +€40,824 | +102% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,131 | €692 | -€439 | -38.8% |
| Recurring financial charges | 65 | €1,131 | €692 | -€439 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €38,945 | €80,210 | +€41,265 | +106% |
| Income taxes | 67/77 | €9,584 | €18,131 | +€8,547 | +89.2% |
| Profit (loss) for the period | 9904 | €29,361 | €62,078 | +€32,717 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €29,361 | €62,078 | +€32,717 | +111% |
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 15 October 2026 via checked.be.