ArKa 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.
ArKa Consulting
Largest movements
- Tangible fixed assets +€8,149
up €8,149 (+1296.5%), from €629 to €8,778
- Receivables within one year +€1,795
up €1,795 (+7.3%), from €24,741 to €26,536
of which Other amounts receivable: +€3,871
- Profit (loss) carried forward +€11,880
up €11,880 (+39.0%), from -€30,427 to -€18,548
- Accrued charges and deferred income -€4,816
down €4,816 (-100.0%), from €4,816 to €0
- Trade debts +€2,360
up €2,360 (+90.9%), from €2,596 to €4,956
- Gross operating margin +€12,882
up €12,882 (+245.6%), from €5,245 to €18,127
- Depreciation +€1,727
up €1,727 (+202.3%), from €854 to €2,581
- Financial charges -€719
down €719 (-34.5%), from €2,084 to €1,365
of which Non-recurring financial charges: -€570
- Other operating charges +€400
up €400 (+25.7%), from €1,554 to €1,954
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 | €26,097 | €35,846 | +€9,749 | +37.4% |
| Fixed assets | 21/28 | €629 | €8,778 | +€8,149 | +1296.5% |
| Tangible fixed assets | 22/27 | €629 | €8,778 | +€8,149 | +1296.5% |
| Furniture and vehicles | 24 | €629 | €8,778 | +€8,149 | +1296.5% |
| Current assets | 29/58 | €25,469 | €27,068 | +€1,599 | +6.3% |
| Amounts receivable within one year | 40/41 | €24,741 | €26,536 | +€1,795 | +7.3% |
| Trade receivables | 40 | €24,741 | €22,665 | -€2,076 | -8.4% |
| Other amounts receivable | 41 | - | €3,871 | +€3,871 | |
| Cash at bank and in hand | 54/58 | €550 | €533 | -€18 | -3.2% |
| Deferred charges and accrued income | 490/1 | €178 | €0 | -€178 | -100.0% |
| Total equity and liabilities | 10/49 | €26,097 | €35,846 | +€9,749 | +37.4% |
| Equity | 10/15 | -€19,660 | -€7,780 | +€11,880 | +60.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €6,768 | €6,768 | = | 0.0% |
| Distributable reserves | 133 | €6,768 | €6,768 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,427 | -€18,548 | +€11,880 | +39.0% |
| Amounts payable | 17/49 | €45,757 | €43,626 | -€2,131 | -4.7% |
| Amounts payable within one year | 42/48 | €40,941 | €43,626 | +€2,685 | +6.6% |
| Trade debts | 44 | €2,596 | €4,956 | +€2,360 | +90.9% |
| Suppliers | 440/4 | €2,596 | €4,956 | +€2,360 | +90.9% |
| Taxes, remuneration and social security | 45 | €3,948 | €4,266 | +€318 | +8.0% |
| Taxes | 450/3 | €261 | €1,495 | +€1,234 | +473.5% |
| Remuneration and social security | 454/9 | €3,688 | €2,771 | -€916 | -24.9% |
| Other amounts payable | 47/48 | €34,397 | €34,404 | +€7 | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,816 | €0 | -€4,816 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €854 | €2,581 | +€1,727 | +202.3% |
| Other operating charges | 640/8 | €1,554 | €1,954 | +€400 | +25.7% |
| Gross operating margin | 9900 | €5,245 | €18,127 | +€12,882 | +245.6% |
| Operating profit (loss) | 9901 | €2,837 | €13,592 | +€10,755 | +379.1% |
| Financial income | 75/76B | €40 | €0 | -€40 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -97.4% |
| Non-recurring financial income | 76B | €40 | - | -€40 | |
| Financial charges | 65/66B | €2,084 | €1,365 | -€719 | -34.5% |
| Recurring financial charges | 65 | €1,514 | €1,365 | -€149 | -9.9% |
| Non-recurring financial charges | 66B | €570 | - | -€570 | |
| Profit (loss) for the period before taxes | 9903 | €793 | €12,227 | +€11,434 | +1441.9% |
| Income taxes | 67/77 | €261 | €348 | +€87 | +33.4% |
| Profit (loss) for the period | 9904 | €532 | €11,880 | +€11,347 | +2131.4% |
| Profit (loss) for the period to be appropriated | 9905 | €532 | €11,880 | +€11,347 | +2131.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.