ARLAN 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.
ARLAN CONSULT
Largest movements
- Financial fixed assets +€143,750
up €143,750 (+53.2%), from €270,175 to €413,925
- Tangible fixed assets -€57,793
down €57,793 (-3.8%), from €1.5m to €1.5m
of which Land and buildings: -€62,357
- Receivables within one year -€45,710
down €45,710 (-67.7%), from €67,526 to €21,816
of which Trade receivables: -€48,469
- Cash +€42,314
up €42,314 (+36.9%), from €114,648 to €156,963
mainly Net result for the year (+€419,489) and Depreciation (+€84,159)
- Profit (loss) carried forward +€419,489
up €419,489 (+75.2%), from €558,103 to €977,592
- Trade debts -€136,568
down €136,568 (-95.3%), from €143,258 to €6,690
- Current portion of long-term debt -€87,976
down €87,976 (-60.7%), from €144,838 to €56,862
- Debts after one year -€56,862
down €56,862 (-5.8%), from €987,355 to €930,493
- Tax, wage and social debts -€55,438
down €55,438 (-50.7%), from €109,373 to €53,935
of which Taxes: -€62,825
- Financial income +€178,703
new in 2025: €178,703
- Gross operating margin +€125,376
up €125,376 (+28.2%), from €444,160 to €569,535
- Taxes +€39,590
up €39,590 (+88.7%), from €44,651 to €84,241
- Depreciation +€37,681
up €37,681 (+81.1%), from €46,477 to €84,159
- Financial charges +€6,989
up €6,989 (+23.1%), from €30,232 to €37,221
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 | €1,967,280 | €2,047,059 | +€79,779 | +4.1% |
| Fixed assets | 21/28 | €1,781,700 | €1,867,657 | +€85,957 | +4.8% |
| Tangible fixed assets | 22/27 | €1,511,525 | €1,453,732 | -€57,793 | -3.8% |
| Land and buildings | 22 | €1,298,247 | €1,235,890 | -€62,357 | -4.8% |
| Plant, machinery and equipment | 23 | €208,864 | €162,438 | -€46,425 | -22.2% |
| Furniture and vehicles | 24 | €4,415 | €55,404 | +€50,989 | +1,155% |
| Financial fixed assets | 28 | €270,175 | €413,925 | +€143,750 | +53.2% |
| Current assets | 29/58 | €185,580 | €179,402 | -€6,178 | -3.3% |
| Amounts receivable within one year | 40/41 | €67,526 | €21,816 | -€45,710 | -67.7% |
| Trade receivables | 40 | €67,526 | €19,058 | -€48,469 | -71.8% |
| Other amounts receivable | 41 | - | €2,759 | +€2,759 | |
| Cash at bank and in hand | 54/58 | €114,648 | €156,963 | +€42,314 | +36.9% |
| Deferred charges and accrued income | 490/1 | €3,406 | €623 | -€2,783 | -81.7% |
| Total equity and liabilities | 10/49 | €1,967,280 | €2,047,059 | +€79,779 | +4.1% |
| Equity | 10/15 | €578,103 | €997,592 | +€419,489 | +72.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €558,103 | €977,592 | +€419,489 | +75.2% |
| Amounts payable | 17/49 | €1,389,177 | €1,049,468 | -€339,710 | -24.5% |
| Amounts payable after more than one year | 17 | €987,355 | €930,493 | -€56,862 | -5.8% |
| Financial debts | 170/4 | €987,355 | €930,493 | -€56,862 | -5.8% |
| Amounts payable within one year | 42/48 | €400,316 | €118,974 | -€281,341 | -70.3% |
| Current portion of amounts payable after more than one year | 42 | €144,838 | €56,862 | -€87,976 | -60.7% |
| Trade debts | 44 | €143,258 | €6,690 | -€136,568 | -95.3% |
| Suppliers | 440/4 | €143,258 | €6,690 | -€136,568 | -95.3% |
| Taxes, remuneration and social security | 45 | €109,373 | €53,935 | -€55,438 | -50.7% |
| Taxes | 450/3 | €96,136 | €33,311 | -€62,825 | -65.3% |
| Remuneration and social security | 454/9 | €13,237 | €20,624 | +€7,386 | +55.8% |
| Other amounts payable | 47/48 | €2,846 | €1,487 | -€1,359 | -47.8% |
| Accrued charges and deferred income | 492/3 | €1,506 | €0 | -€1,506 | -100% |
| Remuneration, social security and pensions | 62 | €118,205 | €121,136 | +€2,931 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,477 | €84,159 | +€37,681 | +81.1% |
| Other operating charges | 640/8 | €0 | €1,993 | +€1,993 | |
| Gross operating margin | 9900 | €444,160 | €569,535 | +€125,376 | +28.2% |
| Operating profit (loss) | 9901 | €279,477 | €362,248 | +€82,770 | +29.6% |
| Financial income | 75/76B | - | €178,703 | +€178,703 | |
| Recurring financial income | 75 | - | €178,703 | +€178,703 | |
| Financial charges | 65/66B | €30,232 | €37,221 | +€6,989 | +23.1% |
| Recurring financial charges | 65 | €30,232 | €37,221 | +€6,989 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €249,246 | €503,730 | +€254,484 | +102% |
| Income taxes | 67/77 | €44,651 | €84,241 | +€39,590 | +88.7% |
| Profit (loss) for the period | 9904 | €204,594 | €419,489 | +€214,894 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €204,594 | €419,489 | +€214,894 | +105% |
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 16 October 2026 via checked.be.