ARIK CONSULT: 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.
ARIK CONSULT
Largest movements
- Receivables within one year -€5,020
down €5,020 (-21.2%), from €23,665 to €18,645
of which Other amounts receivable: -€5,625
- Tangible fixed assets -€2,052
down €2,052 (-61.0%), from €3,362 to €1,310
- Cash +€1,467
up €1,467 (+22.7%), from €6,456 to €7,922
mainly Receivables within one year (+€5,020) and Depreciation (+€2,052)
- Trade debts -€5,320
no longer reported in 2025 (was €5,320)
- Tax, wage and social debts -€1,544
down €1,544 (-26.9%), from €5,738 to €4,194
- Profit (loss) carried forward +€1,258
up €1,258 (+6.5%), from €19,425 to €20,684
- Financial charges +€38,011
up €38,011 (+52830.2%), from €72 to €38,083
- Gross operating margin +€14,728
up €14,728 (+53.6%), from €27,499 to €42,226
- Taxes -€5,474
down €5,474 (-94.6%), from €5,789 to €315
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 | €33,483 | €27,878 | -€5,605 | -16.7% |
| Fixed assets | 21/28 | €3,362 | €1,310 | -€2,052 | -61.0% |
| Tangible fixed assets | 22/27 | €3,362 | €1,310 | -€2,052 | -61.0% |
| Furniture and vehicles | 24 | €3,362 | €1,310 | -€2,052 | -61.0% |
| Current assets | 29/58 | €30,121 | €26,568 | -€3,553 | -11.8% |
| Amounts receivable within one year | 40/41 | €23,665 | €18,645 | -€5,020 | -21.2% |
| Trade receivables | 40 | - | €605 | +€605 | |
| Other amounts receivable | 41 | €23,665 | €18,040 | -€5,625 | -23.8% |
| Cash at bank and in hand | 54/58 | €6,456 | €7,922 | +€1,467 | +22.7% |
| Total equity and liabilities | 10/49 | €33,483 | €27,878 | -€5,605 | -16.7% |
| Equity | 10/15 | €22,425 | €23,684 | +€1,258 | +5.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,425 | €20,684 | +€1,258 | +6.5% |
| Amounts payable | 17/49 | €11,058 | €4,194 | -€6,863 | -62.1% |
| Amounts payable within one year | 42/48 | €11,058 | €4,194 | -€6,863 | -62.1% |
| Trade debts | 44 | €5,320 | - | -€5,320 | |
| Suppliers | 440/4 | €5,320 | - | -€5,320 | |
| Taxes, remuneration and social security | 45 | €5,738 | €4,194 | -€1,544 | -26.9% |
| Taxes | 450/3 | €5,738 | €4,194 | -€1,544 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,052 | €2,052 | = | 0.0% |
| Other operating charges | 640/8 | €504 | €518 | +€15 | +2.9% |
| Gross operating margin | 9900 | €27,499 | €42,226 | +€14,728 | +53.6% |
| Operating profit (loss) | 9901 | €24,943 | €39,656 | +€14,713 | +59.0% |
| Financial charges | 65/66B | €72 | €38,083 | +€38,011 | +52830.2% |
| Recurring financial charges | 65 | €72 | €38,083 | +€38,011 | +52830.2% |
| Profit (loss) for the period before taxes | 9903 | €24,871 | €1,573 | -€23,299 | -93.7% |
| Income taxes | 67/77 | €5,789 | €315 | -€5,474 | -94.6% |
| Profit (loss) for the period | 9904 | €19,082 | €1,258 | -€17,824 | -93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,082 | €1,258 | -€17,824 | -93.4% |
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 5 October 2026 via checked.be.