ARP 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.
ARP CONSULT
Largest movements
- Tangible fixed assets +€22,036
up €22,036 (+13.9%), from €158,263 to €180,299
of which Furniture and vehicles: +€29,921
- Receivables within one year +€13,979
up €13,979 (+59.8%), from €23,396 to €37,376
- Cash -€4,904
down €4,904 (-49.7%), from €9,868 to €4,964
mainly Contributions, distributions and other (-€50,000) and Investment in fixed assets (net) (-€36,020)
- Current investments -€4,850
down €4,850 (-3.2%), from €150,101 to €145,251
- Profit (loss) carried forward +€43,549
up €43,549 (+31.6%), from €137,856 to €181,405
- Tax, wage and social debts -€26,130
down €26,130 (-65.6%), from €39,818 to €13,688
- Other debts +€21,000
up €21,000 (+72.4%), from €29,000 to €50,000
- Debts after one year -€12,158
down €12,158 (-14.1%), from €86,184 to €74,026
- Gross operating margin -€11,308
down €11,308 (-7.6%), from €149,467 to €138,159
- Depreciation +€6,148
up €6,148 (+78.5%), from €7,836 to €13,984
- Taxes -€5,849
down €5,849 (-18.2%), from €32,205 to €26,356
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 | €342,467 | €368,981 | +€26,514 | +7.7% |
| Fixed assets | 21/28 | €158,263 | €180,299 | +€22,036 | +13.9% |
| Tangible fixed assets | 22/27 | €158,263 | €180,299 | +€22,036 | +13.9% |
| Land and buildings | 22 | €157,932 | €150,378 | -€7,555 | -4.8% |
| Plant, machinery and equipment | 23 | €331 | - | -€331 | |
| Furniture and vehicles | 24 | - | €29,921 | +€29,921 | |
| Current assets | 29/58 | €184,204 | €188,682 | +€4,478 | +2.4% |
| Amounts receivable within one year | 40/41 | €23,396 | €37,376 | +€13,979 | +59.8% |
| Other amounts receivable | 41 | €23,396 | €37,376 | +€13,979 | +59.8% |
| Current investments | 50/53 | €150,101 | €145,251 | -€4,850 | -3.2% |
| Cash at bank and in hand | 54/58 | €9,868 | €4,964 | -€4,904 | -49.7% |
| Deferred charges and accrued income | 490/1 | €839 | €1,092 | +€253 | +30.1% |
| Total equity and liabilities | 10/49 | €342,467 | €368,981 | +€26,514 | +7.7% |
| Equity | 10/15 | €171,956 | €215,505 | +€43,549 | +25.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €15,550 | €15,550 | = | 0.0% |
| Distributable reserves | 133 | €15,550 | €15,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,856 | €181,405 | +€43,549 | +31.6% |
| Amounts payable | 17/49 | €170,511 | €153,475 | -€17,035 | -10.0% |
| Amounts payable after more than one year | 17 | €86,184 | €74,026 | -€12,158 | -14.1% |
| Financial debts | 170/4 | €86,184 | €74,026 | -€12,158 | -14.1% |
| Amounts payable within one year | 42/48 | €84,327 | €79,449 | -€4,878 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €11,901 | €12,158 | +€257 | +2.2% |
| Trade debts | 44 | €3,608 | €3,604 | -€4 | -0.1% |
| Suppliers | 440/4 | €3,608 | €3,604 | -€4 | -0.1% |
| Taxes, remuneration and social security | 45 | €39,818 | €13,688 | -€26,130 | -65.6% |
| Taxes | 450/3 | €39,818 | €13,688 | -€26,130 | -65.6% |
| Other amounts payable | 47/48 | €29,000 | €50,000 | +€21,000 | +72.4% |
| Non-recurring operating income | 76A | - | €1,860 | +€1,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,836 | €13,984 | +€6,148 | +78.5% |
| Other operating charges | 640/8 | €1,731 | €2,729 | +€998 | +57.6% |
| Gross operating margin | 9900 | €149,467 | €138,159 | -€11,308 | -7.6% |
| Operating profit (loss) | 9901 | €139,900 | €121,445 | -€18,454 | -13.2% |
| Financial income | 75/76B | €635 | €786 | +€151 | +23.8% |
| Recurring financial income | 75 | €635 | €786 | +€151 | +23.8% |
| Financial charges | 65/66B | €2,666 | €2,327 | -€340 | -12.7% |
| Recurring financial charges | 65 | €2,666 | €2,327 | -€340 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €137,869 | €119,905 | -€17,963 | -13.0% |
| Income taxes | 67/77 | €32,205 | €26,356 | -€5,849 | -18.2% |
| Profit (loss) for the period | 9904 | €105,664 | €93,549 | -€12,115 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €105,664 | €93,549 | -€12,115 | -11.5% |
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 15 October 2026 via checked.be.