ARKOS CONSULT: 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.
ARKOS CONSULT
Largest movements
- Receivables within one year +€33,762
up €33,762 (+117%), from €28,819 to €62,580
of which Other amounts receivable: +€31,708
- Tangible fixed assets -€5,402
down €5,402 (-13.8%), from €39,085 to €33,683
of which Other tangible fixed assets: -€5,098
- Cash -€2,581
down €2,581 (-14.3%), from €18,002 to €15,421
mainly Contributions, distributions and other (-€42,784) and Receivables within one year (-€33,762)
- Other debts +€17,277
up €17,277 (+44.3%), from €38,958 to €56,235
- Tax, wage and social debts +€7,943
up €7,943 (+58.3%), from €13,617 to €21,560
- Gross operating margin +€18,215
up €18,215 (+41.8%), from €43,582 to €61,797
- Taxes +€3,738
up €3,738 (+43.3%), from €8,640 to €12,378
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 | €85,905 | €111,684 | +€25,779 | +30.0% |
| Fixed assets | 21/28 | €39,085 | €33,683 | -€5,402 | -13.8% |
| Tangible fixed assets | 22/27 | €39,085 | €33,683 | -€5,402 | -13.8% |
| Furniture and vehicles | 24 | €304 | - | -€304 | |
| Other tangible fixed assets | 26 | €38,781 | €33,683 | -€5,098 | -13.1% |
| Current assets | 29/58 | €46,821 | €78,002 | +€31,181 | +66.6% |
| Amounts receivable within one year | 40/41 | €28,819 | €62,580 | +€33,762 | +117% |
| Trade receivables | 40 | €28,819 | €30,873 | +€2,054 | +7.1% |
| Other amounts receivable | 41 | - | €31,708 | +€31,708 | |
| Cash at bank and in hand | 54/58 | €18,002 | €15,421 | -€2,581 | -14.3% |
| Total equity and liabilities | 10/49 | €85,905 | €111,684 | +€25,779 | +30.0% |
| Equity | 10/15 | €31,460 | €31,460 | = | 0.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,000 | €11,000 | = | 0.0% |
| Amounts payable | 17/49 | €54,445 | €80,224 | +€25,779 | +47.3% |
| Amounts payable within one year | 42/48 | €54,445 | €80,224 | +€25,779 | +47.3% |
| Trade debts | 44 | €1,870 | €2,429 | +€559 | +29.9% |
| Suppliers | 440/4 | €1,870 | €2,429 | +€559 | +29.9% |
| Taxes, remuneration and social security | 45 | €13,617 | €21,560 | +€7,943 | +58.3% |
| Taxes | 450/3 | €13,617 | €21,560 | +€7,943 | +58.3% |
| Other amounts payable | 47/48 | €38,958 | €56,235 | +€17,277 | +44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,226 | €5,402 | +€176 | +3.4% |
| Other operating charges | 640/8 | €1,079 | €957 | -€122 | -11.3% |
| Gross operating margin | 9900 | €43,582 | €61,797 | +€18,215 | +41.8% |
| Operating profit (loss) | 9901 | €37,277 | €55,438 | +€18,161 | +48.7% |
| Financial charges | 65/66B | €327 | €275 | -€52 | -16.0% |
| Recurring financial charges | 65 | €327 | €275 | -€52 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €36,949 | €55,162 | +€18,213 | +49.3% |
| Income taxes | 67/77 | €8,640 | €12,378 | +€3,738 | +43.3% |
| Profit (loss) for the period | 9904 | €28,309 | €42,784 | +€14,476 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,309 | €42,784 | +€14,476 | +51.1% |
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 19 October 2026 via checked.be.