ARITHMOS 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.
ARITHMOS CONSULTING
Largest movements
- Tangible fixed assets +€38,566
up €38,566 (+289%), from €13,333 to €51,899
of which Plant, machinery and equipment: +€45,233
- Receivables within one year -€4,374
down €4,374 (-15.4%), from €28,388 to €24,014
- Cash -€2,791
down €2,791 (-17.3%), from €16,125 to €13,333
mainly Investment in fixed assets (net) (-€47,549) and Deferred charges and accrued income (-€624)
- Other debts +€15,784
up €15,784 (+134%), from €11,742 to €27,526
- Tax, wage and social debts +€8,825
up €8,825 (+122%), from €7,224 to €16,049
of which Taxes: +€6,825
- Profit (loss) carried forward +€7,694
up €7,694 (+42.3%), from €18,208 to €25,903
- Gross operating margin -€9,036
down €9,036 (-28.9%), from €31,302 to €22,266
- Taxes -€4,496
down €4,496 (-73.7%), from €6,100 to €1,604
- Depreciation +€2,317
up €2,317 (+34.8%), from €6,667 to €8,983
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 | €58,041 | €90,067 | +€32,025 | +55.2% |
| Fixed assets | 21/28 | €13,333 | €51,899 | +€38,566 | +289% |
| Tangible fixed assets | 22/27 | €13,333 | €51,899 | +€38,566 | +289% |
| Plant, machinery and equipment | 23 | - | €45,233 | +€45,233 | |
| Furniture and vehicles | 24 | €13,333 | €6,667 | -€6,667 | -50.0% |
| Current assets | 29/58 | €44,708 | €38,167 | -€6,541 | -14.6% |
| Amounts receivable within one year | 40/41 | €28,388 | €24,014 | -€4,374 | -15.4% |
| Trade receivables | 40 | €28,388 | €24,014 | -€4,374 | -15.4% |
| Cash at bank and in hand | 54/58 | €16,125 | €13,333 | -€2,791 | -17.3% |
| Deferred charges and accrued income | 490/1 | €196 | €820 | +€624 | +319% |
| Total equity and liabilities | 10/49 | €58,041 | €90,067 | +€32,025 | +55.2% |
| Equity | 10/15 | €21,208 | €28,903 | +€7,694 | +36.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,208 | €25,903 | +€7,694 | +42.3% |
| Amounts payable | 17/49 | €36,833 | €61,164 | +€24,331 | +66.1% |
| Amounts payable within one year | 42/48 | €36,446 | €61,164 | +€24,718 | +67.8% |
| Trade debts | 44 | €17,479 | €17,589 | +€109 | +0.6% |
| Suppliers | 440/4 | €17,479 | €17,589 | +€109 | +0.6% |
| Taxes, remuneration and social security | 45 | €7,224 | €16,049 | +€8,825 | +122% |
| Taxes | 450/3 | €7,224 | €14,049 | +€6,825 | +94.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €11,742 | €27,526 | +€15,784 | +134% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,667 | €8,983 | +€2,317 | +34.8% |
| Other operating charges | 640/8 | €218 | €205 | -€13 | -5.8% |
| Non-recurring operating charges | 66A | - | €3,546 | +€3,546 | |
| Gross operating margin | 9900 | €31,302 | €22,266 | -€9,036 | -28.9% |
| Operating profit (loss) | 9901 | €24,418 | €9,531 | -€14,887 | -61.0% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €109 | €254 | +€145 | +132% |
| Recurring financial charges | 65 | €109 | €254 | +€145 | +132% |
| Profit (loss) for the period before taxes | 9903 | €24,308 | €9,298 | -€15,010 | -61.7% |
| Income taxes | 67/77 | €6,100 | €1,604 | -€4,496 | -73.7% |
| Profit (loss) for the period | 9904 | €18,208 | €7,694 | -€10,514 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,208 | €7,694 | -€10,514 | -57.7% |
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.