ARJ 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.
ARJ Consulting
Largest movements
- Cash +€4,935
up €4,935 (+12077.7%), from €41 to €4,976
mainly Net result for the year (+€3,016) and Receivables within one year (+€1,895)
- Receivables within one year -€1,895
down €1,895 (-86.1%), from €2,202 to €307
- Tangible fixed assets +€1,165
new in 2025: €1,165
- Financial fixed assets +€190
new in 2025: €190
- Profit (loss) carried forward +€3,016
up €3,016, from -€2,300 to €716
- Trade debts -€1,817
down €1,817 (-96.0%), from €1,893 to €76
- Tax, wage and social debts +€1,792
new in 2025: €1,792
- Advances received +€1,379
new in 2025: €1,379
- Gross operating margin +€3,988
up €3,988, from -€650 to €3,338
- Depreciation -€1,148
down €1,148 (-92.4%), from €1,243 to €95
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Taxes +€179
new in 2025: €179
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 | €2,243 | €6,637 | +€4,395 | +196.0% |
| Fixed assets | 21/28 | - | €1,355 | +€1,355 | |
| Tangible fixed assets | 22/27 | - | €1,165 | +€1,165 | |
| Furniture and vehicles | 24 | - | €1,165 | +€1,165 | |
| Financial fixed assets | 28 | - | €190 | +€190 | |
| Current assets | 29/58 | €2,243 | €5,283 | +€3,040 | +135.6% |
| Amounts receivable within one year | 40/41 | €2,202 | €307 | -€1,895 | -86.1% |
| Trade receivables | 40 | €2,202 | €307 | -€1,895 | -86.1% |
| Cash at bank and in hand | 54/58 | €41 | €4,976 | +€4,935 | +12077.7% |
| Total equity and liabilities | 10/49 | €2,243 | €6,637 | +€4,395 | +196.0% |
| Equity | 10/15 | -€800 | €2,216 | +€3,016 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,300 | €716 | +€3,016 | |
| Amounts payable | 17/49 | €3,043 | €4,421 | +€1,378 | +45.3% |
| Amounts payable within one year | 42/48 | €3,043 | €4,421 | +€1,378 | +45.3% |
| Trade debts | 44 | €1,893 | €76 | -€1,817 | -96.0% |
| Suppliers | 440/4 | €1,893 | €76 | -€1,817 | -96.0% |
| Advances received on contracts in progress | 46 | - | €1,379 | +€1,379 | |
| Taxes, remuneration and social security | 45 | - | €1,792 | +€1,792 | |
| Taxes | 450/3 | - | €1,792 | +€1,792 | |
| Other amounts payable | 47/48 | €1,150 | €1,174 | +€24 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,243 | €95 | -€1,148 | -92.4% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€650 | €3,338 | +€3,988 | |
| Operating profit (loss) | 9901 | -€2,280 | €3,243 | +€5,523 | |
| Financial charges | 65/66B | €20 | €48 | +€28 | +140.0% |
| Recurring financial charges | 65 | €20 | €48 | +€28 | +140.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,300 | €3,195 | +€5,495 | |
| Income taxes | 67/77 | - | €179 | +€179 | |
| Profit (loss) for the period | 9904 | -€2,300 | €3,016 | +€5,316 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,300 | €3,016 | +€5,316 |
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 7 October 2026 via checked.be.