ARIANE 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.
ARIANE CONSULTING
Largest movements
- Cash +€182,762
up €182,762 (+456%), from €40,112 to €222,874
mainly Receivables within one year (+€127,467) and Trade debts (+€67,103)
- Receivables within one year -€127,467
down €127,467 (-30.8%), from €413,996 to €286,529
- Trade debts +€67,103
up €67,103 (+54.5%), from €123,027 to €190,130
- Profit (loss) carried forward -€15,239
down €15,239 (-6.1%), from €248,935 to €233,696
- Tax, wage and social debts +€5,942
up €5,942 (+8.5%), from €69,790 to €75,733
of which Taxes: +€6,142
- Current portion of long-term debt -€5,774
down €5,774 (-40.8%), from €14,167 to €8,392
- Gross operating margin -€113,006
down €113,006 (-25.0%), from €451,281 to €338,275
- Taxes -€26,229
down €26,229 (-89.1%), from €29,449 to €3,219
- Staff costs -€11,805
down €11,805 (-3.4%), from €342,889 to €331,084
- Write-downs +€7,040
new in 2025: €7,040
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 | €478,586 | €533,109 | +€54,523 | +11.4% |
| Fixed assets | 21/28 | €12,660 | €9,129 | -€3,532 | -27.9% |
| Intangible fixed assets | 21 | €5,015 | €3,269 | -€1,746 | -34.8% |
| Tangible fixed assets | 22/27 | €4,705 | €2,920 | -€1,786 | -37.9% |
| Plant, machinery and equipment | 23 | €3,059 | €2,143 | -€916 | -29.9% |
| Furniture and vehicles | 24 | €1,646 | €776 | -€870 | -52.8% |
| Financial fixed assets | 28 | €2,940 | €2,940 | = | 0.0% |
| Current assets | 29/58 | €465,926 | €523,981 | +€58,055 | +12.5% |
| Amounts receivable within one year | 40/41 | €413,996 | €286,529 | -€127,467 | -30.8% |
| Trade receivables | 40 | €413,996 | €286,529 | -€127,467 | -30.8% |
| Cash at bank and in hand | 54/58 | €40,112 | €222,874 | +€182,762 | +456% |
| Deferred charges and accrued income | 490/1 | €11,818 | €14,578 | +€2,759 | +23.3% |
| Total equity and liabilities | 10/49 | €478,586 | €533,109 | +€54,523 | +11.4% |
| Equity | 10/15 | €268,935 | €253,696 | -€15,239 | -5.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,935 | €233,696 | -€15,239 | -6.1% |
| Amounts payable | 17/49 | €209,652 | €279,414 | +€69,762 | +33.3% |
| Amounts payable within one year | 42/48 | €208,680 | €275,951 | +€67,271 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €14,167 | €8,392 | -€5,774 | -40.8% |
| Trade debts | 44 | €123,027 | €190,130 | +€67,103 | +54.5% |
| Suppliers | 440/4 | €123,027 | €190,130 | +€67,103 | +54.5% |
| Taxes, remuneration and social security | 45 | €69,790 | €75,733 | +€5,942 | +8.5% |
| Taxes | 450/3 | €26,110 | €32,252 | +€6,142 | +23.5% |
| Remuneration and social security | 454/9 | €43,680 | €43,480 | -€200 | -0.5% |
| Other amounts payable | 47/48 | €1,696 | €1,696 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €972 | €3,463 | +€2,491 | +256% |
| Remuneration, social security and pensions | 62 | €342,889 | €331,084 | -€11,805 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,796 | €3,532 | -€264 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,040 | +€7,040 | |
| Other operating charges | 640/8 | €2,187 | €713 | -€1,475 | -67.4% |
| Gross operating margin | 9900 | €451,281 | €338,275 | -€113,006 | -25.0% |
| Operating profit (loss) | 9901 | €102,409 | -€4,093 | -€106,502 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -98.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -98.0% |
| Financial charges | 65/66B | €9,237 | €7,927 | -€1,310 | -14.2% |
| Recurring financial charges | 65 | €9,237 | €7,927 | -€1,310 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €93,178 | -€12,020 | -€105,197 | |
| Income taxes | 67/77 | €29,449 | €3,219 | -€26,229 | -89.1% |
| Profit (loss) for the period | 9904 | €63,729 | -€15,239 | -€78,968 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,729 | -€15,239 | -€78,968 |
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 19 October 2026 via checked.be.