Arlo 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.
Arlo Consult
Largest movements
- Tangible fixed assets +€395,993
up €395,993 (+69.9%), from €566,347 to €962,340
of which Land and buildings: +€949,264
- Cash -€262,357
down €262,357 (-53.3%), from €492,228 to €229,871
mainly Investment in fixed assets (net) (-€427,028) and Contributions, distributions and other (-€350,000)
- Other debts +€322,480
up €322,480 (+759%), from €42,495 to €364,975
- Reserves -€156,348
down €156,348 (-38.2%), from €409,325 to €252,977
of which Distributable reserves: -€219,498
- Debts after one year -€27,296
down €27,296 (-4.3%), from €632,425 to €605,129
of which Advances received on contracts in progress: -€27,296
- Depreciation +€28,548
up €28,548 (+1,148%), from €2,487 to €31,035
- Gross operating margin +€12,100
up €12,100 (+4.3%), from €279,088 to €291,188
- Taxes -€3,140
down €3,140 (-4.9%), from €64,237 to €61,097
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 | €1,131,391 | €1,267,387 | +€135,996 | +12.0% |
| Fixed assets | 21/28 | €566,347 | €962,340 | +€395,993 | +69.9% |
| Tangible fixed assets | 22/27 | €566,347 | €962,340 | +€395,993 | +69.9% |
| Land and buildings | 22 | €4,590 | €953,854 | +€949,264 | +20,681% |
| Plant, machinery and equipment | 23 | €6,545 | €4,537 | -€2,008 | -30.7% |
| Furniture and vehicles | 24 | €4,646 | €3,949 | -€697 | -15.0% |
| Assets under construction and advance payments | 27 | €550,566 | - | -€550,566 | |
| Current assets | 29/58 | €565,044 | €305,047 | -€259,997 | -46.0% |
| Amounts receivable within one year | 40/41 | €2,542 | €5,142 | +€2,600 | +102% |
| Trade receivables | 40 | €545 | €2,066 | +€1,521 | +279% |
| Other amounts receivable | 41 | €1,997 | €3,076 | +€1,079 | +54.0% |
| Current investments | 50/53 | €68,223 | €68,223 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €492,228 | €229,871 | -€262,357 | -53.3% |
| Deferred charges and accrued income | 490/1 | €2,051 | €1,811 | -€240 | -11.7% |
| Total equity and liabilities | 10/49 | €1,131,391 | €1,267,387 | +€135,996 | +12.0% |
| Equity | 10/15 | €410,325 | €253,977 | -€156,348 | -38.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €409,325 | €252,977 | -€156,348 | -38.2% |
| Tax-exempt reserves | 132 | €63,150 | €126,300 | +€63,150 | +100% |
| Distributable reserves | 133 | €346,175 | €126,677 | -€219,498 | -63.4% |
| Amounts payable | 17/49 | €721,066 | €1,013,410 | +€292,344 | +40.5% |
| Amounts payable after more than one year | 17 | €632,425 | €605,129 | -€27,296 | -4.3% |
| Trade debts | 175 | €75,000 | €75,000 | = | 0.0% |
| Advances received on contracts in progress | 176 | €557,425 | €530,129 | -€27,296 | -4.9% |
| Amounts payable within one year | 42/48 | €88,289 | €407,674 | +€319,385 | +362% |
| Current portion of amounts payable after more than one year | 42 | €26,981 | €27,297 | +€316 | +1.2% |
| Trade debts | 44 | €4,185 | €3,052 | -€1,133 | -27.1% |
| Suppliers | 440/4 | €4,185 | €3,052 | -€1,133 | -27.1% |
| Taxes, remuneration and social security | 45 | €14,628 | €12,350 | -€2,278 | -15.6% |
| Taxes | 450/3 | €14,628 | €12,350 | -€2,278 | -15.6% |
| Other amounts payable | 47/48 | €42,495 | €364,975 | +€322,480 | +759% |
| Accrued charges and deferred income | 492/3 | €352 | €607 | +€255 | +72.4% |
| Non-recurring operating income | 76A | - | €6,543 | +€6,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,487 | €31,035 | +€28,548 | +1,148% |
| Other operating charges | 640/8 | €776 | €924 | +€148 | +19.1% |
| Gross operating margin | 9900 | €279,088 | €291,188 | +€12,100 | +4.3% |
| Operating profit (loss) | 9901 | €275,825 | €259,229 | -€16,596 | -6.0% |
| Financial income | 75/76B | €2,731 | €4,686 | +€1,955 | +71.6% |
| Recurring financial income | 75 | €2,731 | €4,686 | +€1,955 | +71.6% |
| Financial charges | 65/66B | €9,140 | €9,166 | +€26 | +0.3% |
| Recurring financial charges | 65 | €9,140 | €9,166 | +€26 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €269,416 | €254,749 | -€14,667 | -5.4% |
| Income taxes | 67/77 | €64,237 | €61,097 | -€3,140 | -4.9% |
| Profit (loss) for the period | 9904 | €205,179 | €193,652 | -€11,527 | -5.6% |
| Transfer to tax-exempt reserves | 689 | €63,150 | €63,150 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €142,029 | €130,502 | -€11,527 | -8.1% |
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 17 October 2026 via checked.be.