ARLI: 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.
What changed
ARLI
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€23,446
2024 · -€24,186+€47,632
Equity
€1.6m
2024 · €1.6m+€23,446
Cash
€5,651
2024 · €5,771-€120
Balance sheet total
€1.9m
2024 · €1.9m+€31,482
Largest movements
Assets
- Receivables after one year +€41,673
up €41,673 (+4.8%), from €861,331 to €903,004
Equity and liabilities
- Reserves +€23,446
up €23,446 (+1.5%), from €1.6m to €1.6m
of which Distributable reserves: +€23,446
Income statement
- Financial income +€25,142
up €25,142 (+44.7%), from €56,293 to €81,435
of which Financial income: +€25,142
- Gross operating margin +€12,945
up €12,945 (+49.6%), from -€26,080 to -€13,135
- Depreciation -€2,830
down €2,830 (-13.8%), from €20,495 to €17,665
- Taxes +€2,345
up €2,345, from €0 to €2,345
- Financial charges +€650
up €650 (+2.9%), from €22,242 to €22,892
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.
Result 2024
-€24,186
Gross operating margin
+€12,945
Depreciation
+€2,830
Other operating charges
+€378
Other operating items
+€9,333
Financial income
+€25,142
Financial charges
-€650
Taxes
-€2,345
Result 2025
€23,446
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€7,429
Investment
+€9,309
Financing
-€2,000
Cash 2024
€5,771
From operations (derived)
-€7,429
Net result for the year
+€23,446
Depreciation
+€17,665
Receivables after one year
-€41,673
Receivables within one year
-€15,943
Deferred charges and accrued income
-€960
Trade debts
+€942
Tax, wage and social debts
+€2,345
Other debts
+€6,523
Accrued charges and deferred income
+€226
Investment (derived)
+€9,309
Current investments
+€9,309
Financing
-€2,000
Short-term financial debts
-€2,000
Cash 2025
€5,651
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,914,725 | €1,946,207 | +€31,482 | +1.6% |
| Fixed assets | 21/28 | €111,427 | €93,763 | -€17,665 | -15.9% |
| Tangible fixed assets | 22/27 | €111,427 | €93,763 | -€17,665 | -15.9% |
| Land and buildings | 22 | €78,384 | €69,199 | -€9,185 | -11.7% |
| Plant, machinery and equipment | 23 | €14,165 | €8,447 | -€5,718 | -40.4% |
| Furniture and vehicles | 24 | €2,348 | €1,375 | -€973 | -41.4% |
| Other tangible fixed assets | 26 | €16,530 | €14,741 | -€1,789 | -10.8% |
| Current assets | 29/58 | €1,803,298 | €1,852,445 | +€49,146 | +2.7% |
| Amounts receivable after more than one year | 29 | €861,331 | €903,004 | +€41,673 | +4.8% |
| Other amounts receivable | 291 | €861,331 | €903,004 | +€41,673 | +4.8% |
| Amounts receivable within one year | 40/41 | €217,289 | €233,232 | +€15,943 | +7.3% |
| Trade receivables | 40 | €1,105 | €1,868 | +€763 | +69.0% |
| Other amounts receivable | 41 | €216,184 | €231,364 | +€15,180 | +7.0% |
| Current investments | 50/53 | €688,518 | €679,209 | -€9,309 | -1.4% |
| Cash at bank and in hand | 54/58 | €5,771 | €5,651 | -€120 | -2.1% |
| Deferred charges and accrued income | 490/1 | €30,389 | €31,349 | +€960 | +3.2% |
| Total equity and liabilities | 10/49 | €1,914,725 | €1,946,207 | +€31,482 | +1.6% |
| Equity | 10/15 | €1,587,658 | €1,611,104 | +€23,446 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,569,058 | €1,592,504 | +€23,446 | +1.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,567,198 | €1,590,644 | +€23,446 | +1.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €327,068 | €335,103 | +€8,036 | +2.5% |
| Amounts payable within one year | 42/48 | €325,544 | €333,354 | +€7,810 | +2.4% |
| Financial debts | 43 | €150,000 | €148,000 | -€2,000 | -1.3% |
| Credit institutions | 430/8 | €150,000 | €148,000 | -€2,000 | -1.3% |
| Trade debts | 44 | €6,065 | €7,007 | +€942 | +15.5% |
| Suppliers | 440/4 | €6,065 | €7,007 | +€942 | +15.5% |
| Taxes, remuneration and social security | 45 | €0 | €2,345 | +€2,345 | |
| Taxes | 450/3 | €0 | €2,345 | +€2,345 | |
| Other amounts payable | 47/48 | €169,480 | €176,003 | +€6,523 | +3.8% |
| Accrued charges and deferred income | 492/3 | €1,523 | €1,749 | +€226 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,495 | €17,665 | -€2,830 | -13.8% |
| Other operating charges | 640/8 | €2,330 | €1,952 | -€378 | -16.2% |
| Non-recurring operating charges | 66A | €9,333 | €0 | -€9,333 | -100% |
| Gross operating margin | 9900 | -€26,080 | -€13,135 | +€12,945 | +49.6% |
| Operating profit (loss) | 9901 | -€58,237 | -€32,752 | +€25,485 | +43.8% |
| Financial income | 75/76B | €56,293 | €81,435 | +€25,142 | +44.7% |
| Recurring financial income | 75 | €56,293 | €81,435 | +€25,142 | +44.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €22,242 | €22,892 | +€650 | +2.9% |
| Recurring financial charges | 65 | €22,242 | €22,892 | +€650 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,186 | €25,791 | +€49,977 | |
| Income taxes | 67/77 | €0 | €2,345 | +€2,345 | |
| Profit (loss) for the period | 9904 | -€24,186 | €23,446 | +€47,632 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,186 | €23,446 | +€47,632 |
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 29 October 2026 via checked.be.