ARITS 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.
ARITS CONSULTING
Largest movements
- Tangible fixed assets -€970
down €970 (-43.2%), from €2,245 to €1,276
of which Furniture and vehicles: -€573
- Tax, wage and social debts -€1,625
no longer reported in 2025 (was €1,625)
- Gross operating margin -€10,150
down €10,150 (-89.0%), from €11,402 to €1,252
- Taxes -€2,780
down €2,780 (-79.3%), from €3,507 to €727
- Financial income +€652
new in 2025: €652
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 | €76,467 | €74,247 | -€2,220 | -2.9% |
| Fixed assets | 21/28 | €2,245 | €1,276 | -€970 | -43.2% |
| Tangible fixed assets | 22/27 | €2,245 | €1,276 | -€970 | -43.2% |
| Land and buildings | 22 | €293 | €147 | -€147 | -50.0% |
| Furniture and vehicles | 24 | €1,214 | €641 | -€573 | -47.2% |
| Other tangible fixed assets | 26 | €738 | €488 | -€250 | -33.9% |
| Current assets | 29/58 | €74,222 | €72,971 | -€1,250 | -1.7% |
| Amounts receivable within one year | 40/41 | €6,358 | €5,821 | -€537 | -8.4% |
| Trade receivables | 40 | €5,996 | €2,531 | -€3,465 | -57.8% |
| Other amounts receivable | 41 | €362 | €3,290 | +€2,928 | +808% |
| Cash at bank and in hand | 54/58 | €67,069 | €66,354 | -€715 | -1.1% |
| Deferred charges and accrued income | 490/1 | €794 | €796 | +€2 | +0.3% |
| Total equity and liabilities | 10/49 | €76,467 | €74,247 | -€2,220 | -2.9% |
| Equity | 10/15 | €73,778 | €73,318 | -€460 | -0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,384 | €36,384 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,625 | €24,625 | = | 0.0% |
| Distributable reserves | 133 | €9,900 | €9,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,194 | €30,734 | -€460 | -1.5% |
| Amounts payable | 17/49 | €2,689 | €929 | -€1,760 | -65.4% |
| Amounts payable within one year | 42/48 | €2,689 | €929 | -€1,760 | -65.4% |
| Trade debts | 44 | €283 | €148 | -€135 | -47.6% |
| Suppliers | 440/4 | €283 | €148 | -€135 | -47.6% |
| Taxes, remuneration and social security | 45 | €1,625 | - | -€1,625 | |
| Taxes | 450/3 | €1,625 | - | -€1,625 | |
| Other amounts payable | 47/48 | €781 | €781 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €970 | €970 | = | 0.0% |
| Other operating charges | 640/8 | €700 | €612 | -€89 | -12.7% |
| Gross operating margin | 9900 | €11,402 | €1,252 | -€10,150 | -89.0% |
| Operating profit (loss) | 9901 | €9,732 | -€329 | -€10,061 | |
| Financial income | 75/76B | - | €652 | +€652 | |
| Recurring financial income | 75 | - | €652 | +€652 | |
| Financial charges | 65/66B | €49 | €57 | +€8 | +16.3% |
| Recurring financial charges | 65 | €49 | €57 | +€8 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €9,683 | €266 | -€9,417 | -97.3% |
| Income taxes | 67/77 | €3,507 | €727 | -€2,780 | -79.3% |
| Profit (loss) for the period | 9904 | €6,177 | -€460 | -€6,637 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,177 | -€460 | -€6,637 |
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 16 October 2026 via checked.be.