ARJA 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.
ARJA Consult
Largest movements
- Receivables within one year +€16,245
up €16,245 (+3143.2%), from €517 to €16,762
- Cash +€5,232
up €5,232 (+543.6%), from €962 to €6,194
mainly Net result for the year (+€22,057) and Trade debts (+€1,067)
- Reserves +€21,136
new in 2025: €21,136
- Tax, wage and social debts -€1,446
down €1,446 (-100.0%), from €1,446 to €0
of which Taxes: -€1,446
- Trade debts +€1,067
up €1,067 (+603.3%), from €177 to €1,244
- Profit (loss) carried forward +€922
up €922, from -€922 to €0
- Gross operating margin +€2,633
up €2,633 (+9.6%), from €27,349 to €29,982
- Taxes +€1,000
up €1,000 (+15.4%), from €6,483 to €7,483
- Financial income +€465
up €465 (+5829.8%), from €8 to €473
- Staff costs +€412
up €412 (+310.3%), from €133 to €545
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 | €1,804 | €23,380 | +€21,576 | +1196.3% |
| Current assets | 29/58 | €1,804 | €23,380 | +€21,576 | +1196.3% |
| Amounts receivable within one year | 40/41 | €517 | €16,762 | +€16,245 | +3143.2% |
| Other amounts receivable | 41 | €517 | €16,762 | +€16,245 | +3143.2% |
| Cash at bank and in hand | 54/58 | €962 | €6,194 | +€5,232 | +543.6% |
| Deferred charges and accrued income | 490/1 | €324 | €424 | +€99 | +30.7% |
| Total equity and liabilities | 10/49 | €1,804 | €23,380 | +€21,576 | +1196.3% |
| Equity | 10/15 | €78 | €22,136 | +€22,057 | +28177.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €21,136 | +€21,136 | |
| Distributable reserves | 133 | - | €21,136 | +€21,136 | |
| Profit (loss) carried forward | 14 | -€922 | €0 | +€922 | |
| Amounts payable | 17/49 | €1,725 | €1,244 | -€481 | -27.9% |
| Amounts payable within one year | 42/48 | €1,725 | €1,244 | -€481 | -27.9% |
| Trade debts | 44 | €177 | €1,244 | +€1,067 | +603.3% |
| Suppliers | 440/4 | €177 | €1,244 | +€1,067 | +603.3% |
| Taxes, remuneration and social security | 45 | €1,446 | €0 | -€1,446 | -100.0% |
| Taxes | 450/3 | €1,446 | €0 | -€1,446 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €102 | €0 | -€102 | -100.0% |
| Remuneration, social security and pensions | 62 | €133 | €545 | +€412 | +310.3% |
| Other operating charges | 640/8 | €101 | €124 | +€23 | +22.7% |
| Gross operating margin | 9900 | €27,349 | €29,982 | +€2,633 | +9.6% |
| Operating profit (loss) | 9901 | €27,115 | €29,313 | +€2,198 | +8.1% |
| Financial income | 75/76B | €8 | €473 | +€465 | +5829.8% |
| Recurring financial income | 75 | €8 | €473 | +€465 | +5829.8% |
| Financial charges | 65/66B | €104 | €246 | +€142 | +136.6% |
| Recurring financial charges | 65 | €104 | €246 | +€142 | +136.6% |
| Profit (loss) for the period before taxes | 9903 | €27,019 | €29,540 | +€2,521 | +9.3% |
| Income taxes | 67/77 | €6,483 | €7,483 | +€1,000 | +15.4% |
| Profit (loss) for the period | 9904 | €20,536 | €22,057 | +€1,521 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,536 | €22,057 | +€1,521 | +7.4% |
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 1 October 2026 via checked.be.