AROBAL 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.
AROBAL CONSULTING
Largest movements
- Cash -€4,415
down €4,415 (-18.4%), from €23,966 to €19,551
mainly Net result for the year (-€3,983) and Tax, wage and social debts (-€720)
- Tangible fixed assets -€375
down €375 (-99.8%), from €376 to €1
- Profit (loss) carried forward -€3,983
down €3,983 (-45.8%), from -€8,689 to -€12,671
- Tax, wage and social debts -€720
down €720 (-100%), from €720 to €0
- Gross operating margin -€1,456
down €1,456 (-116%), from -€1,259 to -€2,714
- Other operating charges +€787
up €787, from €0 to €787
- Depreciation -€297
down €297 (-44.2%), from €672 to €375
- Financial income -€295
down €295 (-100%), from €295 to €0
- Financial charges +€48
up €48 (+82.7%), from €59 to €107
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 | €24,833 | €20,207 | -€4,626 | -18.6% |
| Fixed assets | 21/28 | €376 | €1 | -€375 | -99.8% |
| Tangible fixed assets | 22/27 | €376 | €1 | -€375 | -99.8% |
| Furniture and vehicles | 24 | €376 | €1 | -€375 | -99.8% |
| Current assets | 29/58 | €24,458 | €20,206 | -€4,251 | -17.4% |
| Amounts receivable within one year | 40/41 | €492 | €656 | +€163 | +33.2% |
| Trade receivables | 40 | €197 | €0 | -€197 | -100% |
| Other amounts receivable | 41 | €295 | €656 | +€361 | +122% |
| Cash at bank and in hand | 54/58 | €23,966 | €19,551 | -€4,415 | -18.4% |
| Total equity and liabilities | 10/49 | €24,833 | €20,207 | -€4,626 | -18.6% |
| Equity | 10/15 | €23,364 | €19,382 | -€3,983 | -17.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,553 | €29,553 | = | 0.0% |
| Distributable reserves | 133 | €29,553 | €29,553 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,689 | -€12,671 | -€3,983 | -45.8% |
| Amounts payable | 17/49 | €1,469 | €826 | -€643 | -43.8% |
| Amounts payable within one year | 42/48 | €1,469 | €826 | -€643 | -43.8% |
| Trade debts | 44 | €163 | €0 | -€163 | -100% |
| Suppliers | 440/4 | €163 | €0 | -€163 | -100% |
| Taxes, remuneration and social security | 45 | €720 | €0 | -€720 | -100% |
| Taxes | 450/3 | €720 | €0 | -€720 | -100% |
| Other amounts payable | 47/48 | €586 | €826 | +€239 | +40.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €672 | €375 | -€297 | -44.2% |
| Other operating charges | 640/8 | €0 | €787 | +€787 | |
| Gross operating margin | 9900 | -€1,259 | -€2,714 | -€1,456 | -116% |
| Operating profit (loss) | 9901 | -€1,930 | -€3,876 | -€1,946 | -101% |
| Financial income | 75/76B | €295 | €0 | -€295 | -100% |
| Recurring financial income | 75 | €295 | €0 | -€295 | -100% |
| Financial charges | 65/66B | €59 | €107 | +€48 | +82.7% |
| Recurring financial charges | 65 | €59 | €107 | +€48 | +82.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,694 | -€3,983 | -€2,289 | -135% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,694 | -€3,983 | -€2,289 | -135% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,694 | -€3,983 | -€2,289 | -135% |
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 14 October 2026 via checked.be.