ArkSpans 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.
ArkSpans COnsulting
Largest movements
- Cash +€16,267
up €16,267 (+94.0%), from €17,302 to €33,569
mainly Net result for the year (+€17,408) and Tax, wage and social debts (+€3,086)
- Receivables within one year +€4,499
up €4,499 (+38.4%), from €11,725 to €16,224
of which Other amounts receivable: +€2,938
- Reserves +€25,000
new in 2025: €25,000
- Profit (loss) carried forward -€7,592
down €7,592 (-36.2%), from €21,001 to €13,409
- Tax, wage and social debts +€3,086
up €3,086 (+82.0%), from €3,764 to €6,850
of which Taxes: +€4,286
- Taxes +€10,688
new in 2025: €10,688
- Gross operating margin +€6,766
up €6,766 (+31.5%), from €21,447 to €28,213
- Other operating charges -€388
no longer reported in 2025 (was €388)
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 | €29,027 | €49,793 | +€20,765 | +71.5% |
| Current assets | 29/58 | €29,027 | €49,793 | +€20,765 | +71.5% |
| Amounts receivable within one year | 40/41 | €11,725 | €16,224 | +€4,499 | +38.4% |
| Trade receivables | 40 | €11,725 | €13,286 | +€1,561 | +13.3% |
| Other amounts receivable | 41 | - | €2,938 | +€2,938 | |
| Cash at bank and in hand | 54/58 | €17,302 | €33,569 | +€16,267 | +94.0% |
| Total equity and liabilities | 10/49 | €29,027 | €49,793 | +€20,765 | +71.5% |
| Equity | 10/15 | €24,501 | €41,909 | +€17,408 | +71.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Capital | 10 | €3,500 | €3,500 | = | 0.0% |
| Issued capital | 100 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €25,000 | +€25,000 | |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €21,001 | €13,409 | -€7,592 | -36.2% |
| Amounts payable | 17/49 | €4,526 | €7,884 | +€3,358 | +74.2% |
| Amounts payable within one year | 42/48 | €4,526 | €7,884 | +€3,358 | +74.2% |
| Trade debts | 44 | €762 | €1,034 | +€272 | +35.7% |
| Suppliers | 440/4 | €762 | €1,034 | +€272 | +35.7% |
| Taxes, remuneration and social security | 45 | €3,764 | €6,850 | +€3,086 | +82.0% |
| Taxes | 450/3 | €2,558 | €6,845 | +€4,286 | +168% |
| Remuneration and social security | 454/9 | €1,206 | €5 | -€1,201 | -99.6% |
| Other operating charges | 640/8 | €388 | - | -€388 | |
| Gross operating margin | 9900 | €21,447 | €28,213 | +€6,766 | +31.5% |
| Operating profit (loss) | 9901 | €21,059 | €28,213 | +€7,154 | +34.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €58 | €119 | +€61 | +105% |
| Recurring financial charges | 65 | €58 | €119 | +€61 | +105% |
| Profit (loss) for the period before taxes | 9903 | €21,001 | €28,096 | +€7,095 | +33.8% |
| Income taxes | 67/77 | - | €10,688 | +€10,688 | |
| Profit (loss) for the period | 9904 | €21,001 | €17,408 | -€3,594 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,001 | €17,408 | -€3,594 | -17.1% |
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.