Arlington 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.
Arlington Consulting
Largest movements
- Cash +€199,708
up €199,708 (+410%), from €48,667 to €248,375
mainly Current investments (+€115,000) and Net result for the year (+€65,131)
- Current investments -€115,000
no longer reported in 2025 (was €115,000)
- Reserves +€65,131
up €65,131 (+41.4%), from €157,399 to €222,530
- Tax, wage and social debts +€17,656
up €17,656 (+74.0%), from €23,868 to €41,524
- Gross operating margin +€7,963
up €7,963 (+10.2%), from €78,273 to €86,235
- Other operating charges -€3,697
down €3,697 (-84.3%), from €4,383 to €686
- Taxes +€2,785
up €2,785 (+18.5%), from €15,093 to €17,878
- Depreciation +€875
up €875 (+74.4%), from €1,176 to €2,051
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 | €187,472 | €270,434 | +€82,962 | +44.3% |
| Fixed assets | 21/28 | €6,945 | €6,381 | -€564 | -8.1% |
| Tangible fixed assets | 22/27 | €6,945 | €6,381 | -€564 | -8.1% |
| Furniture and vehicles | 24 | €6,945 | €6,381 | -€564 | -8.1% |
| Current assets | 29/58 | €180,527 | €264,053 | +€83,526 | +46.3% |
| Amounts receivable within one year | 40/41 | €16,860 | €15,677 | -€1,182 | -7.0% |
| Trade receivables | 40 | €16,860 | €15,677 | -€1,182 | -7.0% |
| Current investments | 50/53 | €115,000 | - | -€115,000 | |
| Cash at bank and in hand | 54/58 | €48,667 | €248,375 | +€199,708 | +410% |
| Total equity and liabilities | 10/49 | €187,472 | €270,434 | +€82,962 | +44.3% |
| Equity | 10/15 | €162,399 | €227,530 | +€65,131 | +40.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €157,399 | €222,530 | +€65,131 | +41.4% |
| Distributable reserves | 133 | €157,399 | €222,530 | +€65,131 | +41.4% |
| Amounts payable | 17/49 | €25,073 | €42,904 | +€17,831 | +71.1% |
| Amounts payable within one year | 42/48 | €24,785 | €42,904 | +€18,119 | +73.1% |
| Trade debts | 44 | - | €490 | +€490 | |
| Suppliers | 440/4 | - | €490 | +€490 | |
| Taxes, remuneration and social security | 45 | €23,868 | €41,524 | +€17,656 | +74.0% |
| Taxes | 450/3 | €23,868 | €41,524 | +€17,656 | +74.0% |
| Other amounts payable | 47/48 | €916 | €890 | -€27 | -2.9% |
| Accrued charges and deferred income | 492/3 | €288 | - | -€288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,176 | €2,051 | +€875 | +74.4% |
| Other operating charges | 640/8 | €4,383 | €686 | -€3,697 | -84.3% |
| Gross operating margin | 9900 | €78,273 | €86,235 | +€7,963 | +10.2% |
| Operating profit (loss) | 9901 | €72,713 | €83,499 | +€10,785 | +14.8% |
| Financial income | 75/76B | - | €653 | +€653 | |
| Recurring financial income | 75 | - | €653 | +€653 | |
| Financial charges | 65/66B | €1,437 | €1,143 | -€295 | -20.5% |
| Recurring financial charges | 65 | €1,437 | €1,143 | -€295 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €71,276 | €83,009 | +€11,733 | +16.5% |
| Income taxes | 67/77 | €15,093 | €17,878 | +€2,785 | +18.5% |
| Profit (loss) for the period | 9904 | €56,183 | €65,131 | +€8,948 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,183 | €65,131 | +€8,948 | +15.9% |
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 28 October 2026 via checked.be.