ARNOULD 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.
ARNOULD CONSULTING
Largest movements
- Tangible fixed assets -€8,424
down €8,424 (-9.8%), from €86,298 to €77,874
of which Land and buildings: -€5,985
- Profit (loss) carried forward -€9,159
down €9,159 (-14.7%), from €62,419 to €53,260
- Purchases and services -€17,959
down €17,959 (-88.7%), from €20,249 to €2,290
- Gross operating margin +€12,072
up €12,072, from -€11,775 to €297
- Turnover -€5,888
down €5,888 (-69.5%), from €8,474 to €2,587
- Depreciation -€1,177
down €1,177 (-12.3%), from €9,601 to €8,424
- Financial charges -€360
no longer reported in 2025 (was €360)
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 | €133,164 | €124,126 | -€9,038 | -6.8% |
| Fixed assets | 21/28 | €86,548 | €78,124 | -€8,424 | -9.7% |
| Tangible fixed assets | 22/27 | €86,298 | €77,874 | -€8,424 | -9.8% |
| Land and buildings | 22 | €81,093 | €75,108 | -€5,985 | -7.4% |
| Plant, machinery and equipment | 23 | €801 | €343 | -€458 | -57.2% |
| Furniture and vehicles | 24 | €1,437 | €162 | -€1,275 | -88.7% |
| Other tangible fixed assets | 26 | €2,967 | €2,261 | -€705 | -23.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €46,616 | €46,002 | -€615 | -1.3% |
| Amounts receivable within one year | 40/41 | €383 | €170 | -€213 | -55.6% |
| Trade receivables | 40 | €110 | €170 | +€60 | +54.5% |
| Other amounts receivable | 41 | €273 | - | -€273 | |
| Current investments | 50/53 | €5,041 | €5,041 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,192 | €40,790 | -€402 | -1.0% |
| Total equity and liabilities | 10/49 | €133,164 | €124,126 | -€9,038 | -6.8% |
| Equity | 10/15 | €132,919 | €123,760 | -€9,159 | -6.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €40,500 | €40,500 | = | 0.0% |
| Distributable reserves | 133 | €40,500 | €40,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,419 | €53,260 | -€9,159 | -14.7% |
| Amounts payable | 17/49 | €245 | €366 | +€121 | +49.5% |
| Amounts payable within one year | 42/48 | €245 | €366 | +€121 | +49.5% |
| Trade debts | 44 | €13 | - | -€13 | |
| Suppliers | 440/4 | €13 | - | -€13 | |
| Taxes, remuneration and social security | 45 | - | €102 | +€102 | |
| Remuneration and social security | 454/9 | - | €102 | +€102 | |
| Other amounts payable | 47/48 | €232 | €265 | +€33 | +14.2% |
| Turnover | 70 | €8,474 | €2,587 | -€5,888 | -69.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,249 | €2,290 | -€17,959 | -88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,601 | €8,424 | -€1,177 | -12.3% |
| Other operating charges | 640/8 | €971 | €1,033 | +€62 | +6.4% |
| Gross operating margin | 9900 | -€11,775 | €297 | +€12,072 | |
| Operating profit (loss) | 9901 | -€22,346 | -€9,159 | +€13,187 | +59.0% |
| Financial charges | 65/66B | €360 | - | -€360 | |
| Recurring financial charges | 65 | €360 | - | -€360 | |
| Profit (loss) for the period before taxes | 9903 | -€22,706 | -€9,159 | +€13,547 | +59.7% |
| Income taxes | 67/77 | -€131 | - | +€131 | |
| Profit (loss) for the period | 9904 | -€22,576 | -€9,159 | +€13,416 | +59.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,576 | -€9,159 | +€13,416 | +59.4% |
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 25 October 2026 via checked.be.