ARKHAN 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.
ARKHAN CONSULTING
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Cash -€47,065
down €47,065 (-31.3%), from €150,303 to €103,239
mainly Current investments (-€70,000) and Receivables within one year (-€10,359)
- Receivables within one year +€10,359
up €10,359 (+71.3%), from €14,520 to €24,879
of which Other amounts receivable: +€9,452
- Tangible fixed assets -€10,154
down €10,154 (-63.9%), from €15,884 to €5,729
- Reserves +€31,270
up €31,270 (+23.3%), from €134,042 to €165,313
- Debts after one year -€5,372
down €5,372 (-100%), from €5,372 to €0
- Current portion of long-term debt -€5,299
down €5,299 (-49.7%), from €10,671 to €5,372
- Gross operating margin -€5,202
down €5,202 (-8.6%), from €60,703 to €55,501
- Financial income +€1,400
up €1,400 (+6,999,950%), from €0 to €1,400
- Taxes -€773
down €773 (-5.6%), from €13,817 to €13,044
- Other operating charges +€673
up €673 (+68.2%), from €987 to €1,661
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 | €180,707 | €203,847 | +€23,140 | +12.8% |
| Fixed assets | 21/28 | €15,884 | €5,729 | -€10,154 | -63.9% |
| Tangible fixed assets | 22/27 | €15,884 | €5,729 | -€10,154 | -63.9% |
| Furniture and vehicles | 24 | €15,884 | €5,729 | -€10,154 | -63.9% |
| Current assets | 29/58 | €164,823 | €198,118 | +€33,295 | +20.2% |
| Amounts receivable within one year | 40/41 | €14,520 | €24,879 | +€10,359 | +71.3% |
| Trade receivables | 40 | €14,520 | €15,428 | +€908 | +6.3% |
| Other amounts receivable | 41 | €0 | €9,452 | +€9,452 | |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €150,303 | €103,239 | -€47,065 | -31.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €180,707 | €203,847 | +€23,140 | +12.8% |
| Equity | 10/15 | €146,442 | €177,713 | +€31,270 | +21.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €134,042 | €165,313 | +€31,270 | +23.3% |
| Distributable reserves | 133 | €134,042 | €165,313 | +€31,270 | +23.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €34,264 | €26,134 | -€8,130 | -23.7% |
| Amounts payable after more than one year | 17 | €5,372 | €0 | -€5,372 | -100% |
| Financial debts | 170/4 | €5,372 | €0 | -€5,372 | -100% |
| Amounts payable within one year | 42/48 | €28,437 | €25,887 | -€2,551 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €10,671 | €5,372 | -€5,299 | -49.7% |
| Trade debts | 44 | €21 | €843 | +€822 | +3,962% |
| Suppliers | 440/4 | €21 | €843 | +€822 | +3,962% |
| Taxes, remuneration and social security | 45 | €12,061 | €12,176 | +€115 | +1.0% |
| Taxes | 450/3 | €12,061 | €12,176 | +€115 | +1.0% |
| Other amounts payable | 47/48 | €5,685 | €7,496 | +€1,812 | +31.9% |
| Accrued charges and deferred income | 492/3 | €455 | €247 | -€208 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,154 | €10,154 | = | 0.0% |
| Other operating charges | 640/8 | €987 | €1,661 | +€673 | +68.2% |
| Gross operating margin | 9900 | €60,703 | €55,501 | -€5,202 | -8.6% |
| Operating profit (loss) | 9901 | €49,561 | €43,686 | -€5,875 | -11.9% |
| Financial income | 75/76B | €0 | €1,400 | +€1,400 | +6,999,950% |
| Recurring financial income | 75 | €0 | €1,400 | +€1,400 | +6,999,950% |
| Financial charges | 65/66B | €1,161 | €771 | -€390 | -33.6% |
| Recurring financial charges | 65 | €1,161 | €771 | -€390 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €48,400 | €44,315 | -€4,085 | -8.4% |
| Income taxes | 67/77 | €13,817 | €13,044 | -€773 | -5.6% |
| Profit (loss) for the period | 9904 | €34,583 | €31,270 | -€3,312 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,583 | €31,270 | -€3,312 | -9.6% |
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 24 October 2026 via checked.be.