AROCONSULTING: 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.
AROCONSULTING
Largest movements
- Cash -€244,260
down €244,260 (-49.6%), from €492,328 to €248,068
mainly Investment in fixed assets (net) (-€225,006) and Current investments (-€90,000)
- Tangible fixed assets +€191,843
up €191,843 (+60.9%), from €315,163 to €507,007
of which Land and buildings: +€150,915
- Current investments +€90,000
new in 2025: €90,000
- Stocks and contracts -€13,000
no longer reported in 2025 (was €13,000)
- Reserves +€43,774
up €43,774 (+47.3%), from €92,568 to €136,342
of which Distributable reserves: +€50,000
- Trade debts -€18,302
down €18,302 (-65.3%), from €28,044 to €9,742
- Other debts -€17,897
down €17,897 (-11.4%), from €156,546 to €138,649
- Profit (loss) carried forward +€9,898
up €9,898 (+3.0%), from €334,310 to €344,208
- Gross operating margin +€82,645
up €82,645 (+127.3%), from €64,941 to €147,587
- Depreciation +€21,096
up €21,096 (+174.8%), from €12,066 to €33,162
- Taxes +€20,057
up €20,057 (+836.9%), from €2,397 to €22,453
- Financial charges -€2,065
down €2,065 (-15.7%), from €13,196 to €11,131
- Staff costs +€1,872
up €1,872 (+7.5%), from €24,981 to €26,853
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 | €858,028 | €875,320 | +€17,292 | +2.0% |
| Fixed assets | 21/28 | €315,163 | €507,007 | +€191,843 | +60.9% |
| Tangible fixed assets | 22/27 | €315,163 | €507,007 | +€191,843 | +60.9% |
| Land and buildings | 22 | €315,163 | €466,078 | +€150,915 | +47.9% |
| Furniture and vehicles | 24 | - | €40,928 | +€40,928 | |
| Current assets | 29/58 | €542,865 | €368,313 | -€174,552 | -32.2% |
| Stocks and contracts in progress | 3 | €13,000 | - | -€13,000 | |
| Stocks | 30/36 | €13,000 | - | -€13,000 | |
| Amounts receivable within one year | 40/41 | €31,521 | €24,914 | -€6,608 | -21.0% |
| Trade receivables | 40 | €26,790 | €22,216 | -€4,574 | -17.1% |
| Other amounts receivable | 41 | €4,731 | €2,697 | -€2,034 | -43.0% |
| Current investments | 50/53 | - | €90,000 | +€90,000 | |
| Cash at bank and in hand | 54/58 | €492,328 | €248,068 | -€244,260 | -49.6% |
| Deferred charges and accrued income | 490/1 | €6,015 | €5,331 | -€684 | -11.4% |
| Total equity and liabilities | 10/49 | €858,028 | €875,320 | +€17,292 | +2.0% |
| Equity | 10/15 | €624,569 | €678,241 | +€53,672 | +8.6% |
| Contributions | 10/11 | €197,691 | €197,691 | = | 0.0% |
| Reserves | 13 | €92,568 | €136,342 | +€43,774 | +47.3% |
| Non-distributable reserves | 130/1 | €19,769 | €19,769 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,769 | €19,769 | = | 0.0% |
| Tax-exempt reserves | 132 | €71,549 | €65,323 | -€6,226 | -8.7% |
| Distributable reserves | 133 | €1,250 | €51,250 | +€50,000 | +4000.0% |
| Profit (loss) carried forward | 14 | €334,310 | €344,208 | +€9,898 | +3.0% |
| Provisions and deferred taxes | 16 | €26,076 | €21,774 | -€4,301 | -16.5% |
| Deferred taxes | 168 | €26,076 | €21,774 | -€4,301 | -16.5% |
| Amounts payable | 17/49 | €207,384 | €175,305 | -€32,079 | -15.5% |
| Amounts payable within one year | 42/48 | €193,745 | €163,573 | -€30,172 | -15.6% |
| Financial debts | 43 | €1,372 | €1,365 | -€7 | -0.5% |
| Credit institutions | 430/8 | €1,372 | €1,365 | -€7 | -0.5% |
| Trade debts | 44 | €28,044 | €9,742 | -€18,302 | -65.3% |
| Suppliers | 440/4 | €28,044 | €9,742 | -€18,302 | -65.3% |
| Taxes, remuneration and social security | 45 | €7,783 | €13,817 | +€6,034 | +77.5% |
| Taxes | 450/3 | €5,055 | €9,969 | +€4,914 | +97.2% |
| Remuneration and social security | 454/9 | €2,728 | €3,848 | +€1,120 | +41.0% |
| Other amounts payable | 47/48 | €156,546 | €138,649 | -€17,897 | -11.4% |
| Accrued charges and deferred income | 492/3 | €13,639 | €11,732 | -€1,907 | -14.0% |
| Remuneration, social security and pensions | 62 | €24,981 | €26,853 | +€1,872 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,066 | €33,162 | +€21,096 | +174.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €578 | - | -€578 | |
| Other operating charges | 640/8 | €4,533 | €5,956 | +€1,423 | +31.4% |
| Gross operating margin | 9900 | €64,941 | €147,587 | +€82,645 | +127.3% |
| Operating profit (loss) | 9901 | €22,783 | €81,615 | +€58,832 | +258.2% |
| Financial income | 75/76B | €1,913 | €1,339 | -€574 | -30.0% |
| Recurring financial income | 75 | €1,913 | €1,339 | -€574 | -30.0% |
| Financial charges | 65/66B | €13,196 | €11,131 | -€2,065 | -15.7% |
| Recurring financial charges | 65 | €13,196 | €11,131 | -€2,065 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €11,500 | €71,824 | +€60,323 | +524.5% |
| Transfer from deferred taxes | 780 | €886 | €4,301 | +€3,415 | +385.5% |
| Income taxes | 67/77 | €2,397 | €22,453 | +€20,057 | +836.9% |
| Profit (loss) for the period | 9904 | €9,989 | €53,672 | +€43,682 | +437.3% |
| Transfer from tax-exempt reserves | 789 | €2,077 | €6,226 | +€4,150 | +199.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,066 | €59,898 | +€47,832 | +396.4% |
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 10 October 2026 via checked.be.