ARK 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.
ARK CONSULTING
Largest movements
- Receivables within one year -€2,001
down €2,001 (-67.7%), from €2,957 to €956
of which Other amounts receivable: -€2,618
- Tangible fixed assets -€1,013
down €1,013 (-2.6%), from €38,503 to €37,490
of which Land and buildings: -€863
- Stocks and contracts -€923
down €923 (-14.0%), from €6,592 to €5,669
- Cash +€537
up €537 (+153.4%), from €350 to €887
mainly Receivables within one year (+€2,001) and Depreciation (+€1,013)
- Profit (loss) carried forward -€3,101
down €3,101 (-7.3%), from -€42,704 to -€45,805
- Purchases and services +€1,937
up €1,937 (+27.4%), from €7,067 to €9,004
- Turnover +€1,610
up €1,610 (+21.2%), from €7,612 to €9,222
- Gross operating margin -€327
down €327 (-60.0%), from €545 to €218
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 | €49,432 | €46,090 | -€3,342 | -6.8% |
| Fixed assets | 21/28 | €38,503 | €37,490 | -€1,013 | -2.6% |
| Tangible fixed assets | 22/27 | €38,503 | €37,490 | -€1,013 | -2.6% |
| Land and buildings | 22 | €38,063 | €37,200 | -€863 | -2.3% |
| Furniture and vehicles | 24 | €440 | €290 | -€150 | -34.1% |
| Current assets | 29/58 | €10,929 | €8,600 | -€2,329 | -21.3% |
| Stocks and contracts in progress | 3 | €6,592 | €5,669 | -€923 | -14.0% |
| Stocks | 30/36 | €6,592 | €5,669 | -€923 | -14.0% |
| Amounts receivable within one year | 40/41 | €2,957 | €956 | -€2,001 | -67.7% |
| Trade receivables | 40 | - | €617 | +€617 | |
| Other amounts receivable | 41 | €2,957 | €339 | -€2,618 | -88.5% |
| Cash at bank and in hand | 54/58 | €350 | €887 | +€537 | +153.4% |
| Deferred charges and accrued income | 490/1 | €1,030 | €1,088 | +€58 | +5.6% |
| Total equity and liabilities | 10/49 | €49,432 | €46,090 | -€3,342 | -6.8% |
| Equity | 10/15 | €41,269 | €38,168 | -€3,101 | -7.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €8,973 | €8,973 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,010 | €3,010 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,010 | €3,010 | = | 0.0% |
| Distributable reserves | 133 | €5,963 | €5,963 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,704 | -€45,805 | -€3,101 | -7.3% |
| Amounts payable | 17/49 | €8,163 | €7,922 | -€241 | -3.0% |
| Amounts payable after more than one year | 17 | €2,479 | €2,479 | = | 0.0% |
| Financial debts | 170/4 | €2,479 | €2,479 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,684 | €5,443 | -€241 | -4.2% |
| Trade debts | 44 | €1,020 | €1,231 | +€211 | +20.7% |
| Suppliers | 440/4 | €1,020 | €1,231 | +€211 | +20.7% |
| Taxes, remuneration and social security | 45 | €651 | €435 | -€216 | -33.2% |
| Remuneration and social security | 454/9 | €651 | €435 | -€216 | -33.2% |
| Other amounts payable | 47/48 | €4,013 | €3,777 | -€236 | -5.9% |
| Turnover | 70 | €7,612 | €9,222 | +€1,610 | +21.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,067 | €9,004 | +€1,937 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,013 | €1,013 | = | 0.0% |
| Other operating charges | 640/8 | €2,212 | €2,261 | +€49 | +2.2% |
| Gross operating margin | 9900 | €545 | €218 | -€327 | -60.0% |
| Operating profit (loss) | 9901 | -€2,680 | -€3,056 | -€376 | -14.0% |
| Financial charges | 65/66B | €40 | €45 | +€5 | +12.5% |
| Recurring financial charges | 65 | €40 | €45 | +€5 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,720 | -€3,101 | -€381 | -14.0% |
| Profit (loss) for the period | 9904 | -€2,720 | -€3,101 | -€381 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,720 | -€3,101 | -€381 | -14.0% |
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 10 October 2026 via checked.be.