ARN CONSULTING: 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.
ARN CONSULTING
Largest movements
- Cash +€90,390
up €90,390 (+62.7%), from €144,235 to €234,625
mainly Net result for the year (+€96,844) and Depreciation (+€16,137)
- Receivables within one year -€11,798
down €11,798 (-42.3%), from €27,910 to €16,112
of which Trade receivables: -€15,647
- Tangible fixed assets -€3,906
down €3,906 (-5.2%), from €74,454 to €70,548
of which Furniture and vehicles: -€9,714
- Reserves +€96,844
up €96,844 (+104.9%), from €92,356 to €189,200
of which Distributable reserves: +€96,844
- Tax, wage and social debts -€16,938
down €16,938 (-61.1%), from €27,742 to €10,803
- Debts after one year -€8,920
down €8,920 (-29.2%), from €30,590 to €21,670
- Trade debts +€3,811
up €3,811 (+248.3%), from €1,535 to €5,346
- Gross operating margin +€48,232
up €48,232 (+44.7%), from €107,920 to €156,153
- Financial charges -€36,819
down €36,819 (-95.2%), from €38,691 to €1,872
- Taxes +€25,095
up €25,095 (+157.4%), from €15,947 to €41,041
- Depreciation +€2,895
up €2,895 (+21.9%), from €13,243 to €16,137
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 | €246,599 | €321,285 | +€74,686 | +30.3% |
| Fixed assets | 21/28 | €74,454 | €70,548 | -€3,906 | -5.2% |
| Tangible fixed assets | 22/27 | €74,454 | €70,548 | -€3,906 | -5.2% |
| Plant, machinery and equipment | 23 | €6,549 | €5,612 | -€938 | -14.3% |
| Furniture and vehicles | 24 | €43,764 | €34,050 | -€9,714 | -22.2% |
| Other tangible fixed assets | 26 | €24,141 | €30,887 | +€6,746 | +27.9% |
| Current assets | 29/58 | €172,145 | €250,737 | +€78,592 | +45.7% |
| Amounts receivable within one year | 40/41 | €27,910 | €16,112 | -€11,798 | -42.3% |
| Trade receivables | 40 | €27,910 | €12,263 | -€15,647 | -56.1% |
| Other amounts receivable | 41 | - | €3,849 | +€3,849 | |
| Cash at bank and in hand | 54/58 | €144,235 | €234,625 | +€90,390 | +62.7% |
| Total equity and liabilities | 10/49 | €246,599 | €321,285 | +€74,686 | +30.3% |
| Equity | 10/15 | €177,702 | €274,546 | +€96,844 | +54.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €92,356 | €189,200 | +€96,844 | +104.9% |
| 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 | €90,496 | €187,340 | +€96,844 | +107.0% |
| Profit (loss) carried forward | 14 | €79,146 | €79,146 | = | 0.0% |
| Amounts payable | 17/49 | €68,896 | €46,739 | -€22,158 | -32.2% |
| Amounts payable after more than one year | 17 | €30,590 | €21,670 | -€8,920 | -29.2% |
| Financial debts | 170/4 | €30,590 | €21,670 | -€8,920 | -29.2% |
| Amounts payable within one year | 42/48 | €38,011 | €25,069 | -€12,942 | -34.0% |
| Current portion of amounts payable after more than one year | 42 | €8,511 | €8,920 | +€409 | +4.8% |
| Trade debts | 44 | €1,535 | €5,346 | +€3,811 | +248.3% |
| Suppliers | 440/4 | €1,535 | €5,346 | +€3,811 | +248.3% |
| Taxes, remuneration and social security | 45 | €27,742 | €10,803 | -€16,938 | -61.1% |
| Taxes | 450/3 | €27,742 | €10,803 | -€16,938 | -61.1% |
| Other amounts payable | 47/48 | €223 | - | -€223 | |
| Accrued charges and deferred income | 492/3 | €296 | - | -€296 | |
| Remuneration, social security and pensions | 62 | - | €297 | +€297 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,243 | €16,137 | +€2,895 | +21.9% |
| Other operating charges | 640/8 | €759 | €669 | -€91 | -11.9% |
| Gross operating margin | 9900 | €107,920 | €156,153 | +€48,232 | +44.7% |
| Operating profit (loss) | 9901 | €93,918 | €139,050 | +€45,132 | +48.1% |
| Financial income | 75/76B | €226 | €707 | +€481 | +212.4% |
| Recurring financial income | 75 | €226 | €707 | +€481 | +212.4% |
| Financial charges | 65/66B | €38,691 | €1,872 | -€36,819 | -95.2% |
| Recurring financial charges | 65 | €38,691 | €1,872 | -€36,819 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €55,454 | €137,885 | +€82,432 | +148.6% |
| Income taxes | 67/77 | €15,947 | €41,041 | +€25,095 | +157.4% |
| Profit (loss) for the period | 9904 | €39,507 | €96,844 | +€57,337 | +145.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,507 | €96,844 | +€57,337 | +145.1% |
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 8 October 2026 via checked.be.