Arli Consult: what changed
Two fiscal 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.
Arli Consult
Largest movements
- Tangible fixed assets +€14,088
new in 2025: €14,088
- Receivables within one year +€12,283
up €12,283 (+120.7%), from €10,178 to €22,461
- Cash +€9,156
up €9,156 (+18.1%), from €50,662 to €59,818
mainly Net result for the year (+€27,455) and Tax, wage and social debts (+€6,956)
- Reserves +€27,455
up €27,455 (+58.9%), from €46,645 to €74,100
- Tax, wage and social debts +€6,956
up €6,956 (+57.0%), from €12,195 to €19,151
- Trade debts +€1,116
new in 2025: €1,116
- Gross operating margin -€22,569
down €22,569 (-38.2%), from €59,020 to €36,451
- Taxes -€5,212
down €5,212 (-42.7%), from €12,195 to €6,983
- Depreciation +€2,403
new in 2025: €2,403
- Financial income +€744
up €744 (+366.8%), from €203 to €947
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.
Cash bridge derived
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 | €60,840 | €96,367 | +€35,527 | +58.4% |
| Fixed assets | 21/28 | - | €14,088 | +€14,088 | |
| Tangible fixed assets | 22/27 | - | €14,088 | +€14,088 | |
| Furniture and vehicles | 24 | - | €14,088 | +€14,088 | |
| Current assets | 29/58 | €60,840 | €82,279 | +€21,439 | +35.2% |
| Amounts receivable within one year | 40/41 | €10,178 | €22,461 | +€12,283 | +120.7% |
| Other amounts receivable | 41 | €10,178 | €22,461 | +€12,283 | +120.7% |
| Cash at bank and in hand | 54/58 | €50,662 | €59,818 | +€9,156 | +18.1% |
| Total equity and liabilities | 10/49 | €60,840 | €96,367 | +€35,527 | +58.4% |
| Equity | 10/15 | €48,645 | €76,100 | +€27,455 | +56.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,645 | €74,100 | +€27,455 | +58.9% |
| Distributable reserves | 133 | €46,645 | €74,100 | +€27,455 | +58.9% |
| Amounts payable | 17/49 | €12,195 | €20,267 | +€8,072 | +66.2% |
| Amounts payable within one year | 42/48 | €12,195 | €20,267 | +€8,072 | +66.2% |
| Trade debts | 44 | - | €1,116 | +€1,116 | |
| Suppliers | 440/4 | - | €1,116 | +€1,116 | |
| Taxes, remuneration and social security | 45 | €12,195 | €19,151 | +€6,956 | +57.0% |
| Taxes | 450/3 | €12,195 | €19,151 | +€6,956 | +57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,403 | +€2,403 | |
| Other operating charges | 640/8 | €159 | €512 | +€354 | +223.0% |
| Gross operating margin | 9900 | €59,020 | €36,451 | -€22,569 | -38.2% |
| Operating profit (loss) | 9901 | €58,862 | €33,536 | -€25,326 | -43.0% |
| Financial income | 75/76B | €203 | €947 | +€744 | +366.8% |
| Recurring financial income | 75 | €203 | €947 | +€744 | +366.8% |
| Financial charges | 65/66B | €225 | €45 | -€180 | -80.0% |
| Recurring financial charges | 65 | €225 | €45 | -€180 | -80.0% |
| Profit (loss) for the period before taxes | 9903 | €58,840 | €34,438 | -€24,402 | -41.5% |
| Income taxes | 67/77 | €12,195 | €6,983 | -€5,212 | -42.7% |
| Profit (loss) for the period | 9904 | €46,645 | €27,455 | -€19,190 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,645 | €27,455 | -€19,190 | -41.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.