ARGUIN 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.
ARGUIN CONSULTING
Largest movements
- Current investments -€35,249
down €35,249 (-12.8%), from €274,691 to €239,441
- Receivables within one year -€11,310
down €11,310 (-72.8%), from €15,545 to €4,235
- Cash -€6,959
down €6,959 (-36.6%), from €19,006 to €12,047
mainly Contributions, distributions and other (-€130,400) and Trade debts (-€5,521)
- Profit (loss) carried forward -€66,617
down €66,617 (-100.0%), from €66,620 to €3
- Tax, wage and social debts +€14,551
up €14,551 (+45.2%), from €32,166 to €46,717
of which Taxes: +€8,255
- Trade debts -€5,521
down €5,521 (-74.5%), from €7,409 to €1,887
- Taxes +€6,724
up €6,724 (+33.8%), from €19,918 to €26,642
- Financial income +€5,840
new in 2025: €5,840
- Depreciation -€1,806
down €1,806 (-54.4%), from €3,321 to €1,515
- Financial charges +€1,656
up €1,656, from -€1,056 to €600
- Gross operating margin -€1,502
down €1,502 (-1.7%), from €89,781 to €88,279
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 | €316,713 | €261,680 | -€55,033 | -17.4% |
| Fixed assets | 21/28 | €7,472 | €5,957 | -€1,515 | -20.3% |
| Tangible fixed assets | 22/27 | €3,375 | €1,860 | -€1,515 | -44.9% |
| Furniture and vehicles | 24 | €3,375 | €1,860 | -€1,515 | -44.9% |
| Financial fixed assets | 28 | €4,097 | €4,097 | = | 0.0% |
| Current assets | 29/58 | €309,242 | €255,723 | -€53,518 | -17.3% |
| Amounts receivable within one year | 40/41 | €15,545 | €4,235 | -€11,310 | -72.8% |
| Trade receivables | 40 | €15,545 | €4,235 | -€11,310 | -72.8% |
| Current investments | 50/53 | €274,691 | €239,441 | -€35,249 | -12.8% |
| Cash at bank and in hand | 54/58 | €19,006 | €12,047 | -€6,959 | -36.6% |
| Total equity and liabilities | 10/49 | €316,713 | €261,680 | -€55,033 | -17.4% |
| Equity | 10/15 | €71,620 | €5,003 | -€66,617 | -93.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,620 | €3 | -€66,617 | -100.0% |
| Amounts payable | 17/49 | €245,094 | €256,677 | +€11,584 | +4.7% |
| Amounts payable within one year | 42/48 | €245,094 | €256,677 | +€11,584 | +4.7% |
| Trade debts | 44 | €7,409 | €1,887 | -€5,521 | -74.5% |
| Suppliers | 440/4 | €7,409 | €1,887 | -€5,521 | -74.5% |
| Taxes, remuneration and social security | 45 | €32,166 | €46,717 | +€14,551 | +45.2% |
| Taxes | 450/3 | €29,322 | €37,577 | +€8,255 | +28.2% |
| Remuneration and social security | 454/9 | €2,844 | €9,140 | +€6,296 | +221.4% |
| Other amounts payable | 47/48 | €205,519 | €208,072 | +€2,554 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,321 | €1,515 | -€1,806 | -54.4% |
| Other operating charges | 640/8 | €991 | €1,579 | +€588 | +59.3% |
| Gross operating margin | 9900 | €89,781 | €88,279 | -€1,502 | -1.7% |
| Operating profit (loss) | 9901 | €85,469 | €85,185 | -€284 | -0.3% |
| Financial income | 75/76B | - | €5,840 | +€5,840 | |
| Recurring financial income | 75 | - | €5,840 | +€5,840 | |
| Financial charges | 65/66B | -€1,056 | €600 | +€1,656 | |
| Recurring financial charges | 65 | -€1,056 | €600 | +€1,656 | |
| Profit (loss) for the period before taxes | 9903 | €86,525 | €90,425 | +€3,900 | +4.5% |
| Income taxes | 67/77 | €19,918 | €26,642 | +€6,724 | +33.8% |
| Profit (loss) for the period | 9904 | €66,607 | €63,783 | -€2,824 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,607 | €63,783 | -€2,824 | -4.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.