ARLEQUEEUW CONSULTING: what changed
ARLEQUEEUW CONSULTING
Largest movements
- Tangible fixed assets -€17,172
down €17,172 (-22.2%), from €77,207 to €60,035
of which Furniture and vehicles: -€16,939
- Receivables within one year +€14,550
up €14,550 (+12.4%), from €116,885 to €131,436
of which Trade receivables: +€23,232
- Cash +€8,184
up €8,184 (+20.7%), from €39,502 to €47,686
mainly Net result for the year (+€19,149) and Depreciation (+€18,403)
- Reserves +€19,149
up €19,149 (+20.7%), from €92,617 to €111,766
- Tax, wage and social debts -€12,553
down €12,553 (-100.0%), from €12,554 to €1
- Taxes -€6,241
down €6,241 (-39.1%), from €15,976 to €9,734
- Depreciation +€5,375
up €5,375 (+41.3%), from €13,028 to €18,403
- Gross operating margin -€3,197
down €3,197 (-6.2%), from €51,382 to €48,186
- Financial charges -€2,790
down €2,790 (-94.4%), from €2,955 to €165
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,198 | €241,107 | +€5,909 | +2.5% |
| Fixed assets | 21/28 | €77,207 | €60,035 | -€17,172 | -22.2% |
| Tangible fixed assets | 22/27 | €77,207 | €60,035 | -€17,172 | -22.2% |
| Plant, machinery and equipment | 23 | €1,163 | €930 | -€233 | -20.0% |
| Furniture and vehicles | 24 | €74,182 | €57,242 | -€16,939 | -22.8% |
| Other tangible fixed assets | 26 | €1,863 | €1,863 | = | 0.0% |
| Current assets | 29/58 | €157,990 | €181,072 | +€23,081 | +14.6% |
| Amounts receivable within one year | 40/41 | €116,885 | €131,436 | +€14,550 | +12.4% |
| Trade receivables | 40 | €104,378 | €127,610 | +€23,232 | +22.3% |
| Other amounts receivable | 41 | €12,507 | €3,826 | -€8,682 | -69.4% |
| Cash at bank and in hand | 54/58 | €39,502 | €47,686 | +€8,184 | +20.7% |
| Deferred charges and accrued income | 490/1 | €1,603 | €1,950 | +€347 | +21.7% |
| Total equity and liabilities | 10/49 | €235,198 | €241,107 | +€5,909 | +2.5% |
| Equity | 10/15 | €108,817 | €127,966 | +€19,149 | +17.6% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €92,617 | €111,766 | +€19,149 | +20.7% |
| Distributable reserves | 133 | €92,617 | €111,766 | +€19,149 | +20.7% |
| Amounts payable | 17/49 | €126,381 | €113,141 | -€13,240 | -10.5% |
| Amounts payable within one year | 42/48 | €126,381 | €113,141 | -€13,240 | -10.5% |
| Trade debts | 44 | €60 | €532 | +€472 | +786% |
| Suppliers | 440/4 | €60 | €532 | +€472 | +786% |
| Taxes, remuneration and social security | 45 | €12,554 | €1 | -€12,553 | -100.0% |
| Taxes | 450/3 | €12,554 | €1 | -€12,553 | -100.0% |
| Other amounts payable | 47/48 | €113,767 | €112,609 | -€1,158 | -1.0% |
| Non-recurring operating income | 76A | €15,933 | - | -€15,933 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,028 | €18,403 | +€5,375 | +41.3% |
| Other operating charges | 640/8 | €720 | €735 | +€15 | +2.0% |
| Gross operating margin | 9900 | €51,382 | €48,186 | -€3,197 | -6.2% |
| Operating profit (loss) | 9901 | €37,634 | €29,048 | -€8,586 | -22.8% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €2,955 | €165 | -€2,790 | -94.4% |
| Recurring financial charges | 65 | €2,955 | €165 | -€2,790 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | €34,693 | €28,883 | -€5,810 | -16.7% |
| Income taxes | 67/77 | €15,976 | €9,734 | -€6,241 | -39.1% |
| Profit (loss) for the period | 9904 | €18,718 | €19,149 | +€431 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,718 | €19,149 | +€431 | +2.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.