ARPA CONSULT: 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.
ARPA CONSULT
Largest movements
- Receivables within one year -€303,420
down €303,420 (-24.4%), from €1.2m to €939,193
of which Other amounts receivable: -€301,145
- Cash +€261,051
up €261,051 (+46459.5%), from €562 to €261,613
mainly Other debts (+€1.0m) and Receivables within one year (+€303,420)
- Deferred charges and accrued income +€36,425
up €36,425 (+47.6%), from €76,531 to €112,956
- Tangible fixed assets -€13,879
down €13,879 (-28.3%), from €49,061 to €35,182
- Reserves -€1.0m
down €1.0m (-79.5%), from €1.3m to €267,960
- Other debts +€1.0m
up €1.0m (+8938.5%), from €11,587 to €1.0m
- Gross operating margin -€1,583
down €1,583 (-15.1%), from -€10,466 to -€12,048
- Taxes -€1,077
down €1,077 (-26.4%), from €4,075 to €2,998
- Financial income -€686
down €686 (-1.8%), from €37,110 to €36,425
- Other operating charges -€414
down €414 (-26.5%), from €1,561 to €1,147
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 | €1,368,767 | €1,348,944 | -€19,824 | -1.4% |
| Fixed assets | 21/28 | €49,061 | €35,182 | -€13,879 | -28.3% |
| Tangible fixed assets | 22/27 | €49,061 | €35,182 | -€13,879 | -28.3% |
| Furniture and vehicles | 24 | €49,061 | €35,182 | -€13,879 | -28.3% |
| Current assets | 29/58 | €1,319,706 | €1,313,762 | -€5,944 | -0.5% |
| Amounts receivable within one year | 40/41 | €1,242,613 | €939,193 | -€303,420 | -24.4% |
| Trade receivables | 40 | €7,115 | €4,840 | -€2,275 | -32.0% |
| Other amounts receivable | 41 | €1,235,498 | €934,353 | -€301,145 | -24.4% |
| Cash at bank and in hand | 54/58 | €562 | €261,613 | +€261,051 | +46459.5% |
| Deferred charges and accrued income | 490/1 | €76,531 | €112,956 | +€36,425 | +47.6% |
| Total equity and liabilities | 10/49 | €1,368,767 | €1,348,944 | -€19,824 | -1.4% |
| Equity | 10/15 | €1,323,595 | €282,900 | -€1.0m | -78.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,308,760 | €267,960 | -€1.0m | -79.5% |
| Distributable reserves | 133 | €1,308,760 | €267,960 | -€1.0m | -79.5% |
| Profit (loss) carried forward | 14 | €2,435 | €2,540 | +€105 | +4.3% |
| Amounts payable | 17/49 | €45,172 | €1,066,043 | +€1.0m | +2259.9% |
| Amounts payable within one year | 42/48 | €45,172 | €1,066,043 | +€1.0m | +2259.9% |
| Trade debts | 44 | €6,580 | €4,795 | -€1,785 | -27.1% |
| Suppliers | 440/4 | €6,580 | €4,795 | -€1,785 | -27.1% |
| Taxes, remuneration and social security | 45 | €27,005 | €13,953 | -€13,052 | -48.3% |
| Taxes | 450/3 | €27,005 | €13,953 | -€13,052 | -48.3% |
| Other amounts payable | 47/48 | €11,587 | €1,047,295 | +€1.0m | +8938.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,986 | €13,879 | -€107 | -0.8% |
| Other operating charges | 640/8 | €1,561 | €1,147 | -€414 | -26.5% |
| Gross operating margin | 9900 | -€10,466 | -€12,048 | -€1,583 | -15.1% |
| Operating profit (loss) | 9901 | -€26,013 | -€27,075 | -€1,062 | -4.1% |
| Financial income | 75/76B | €37,110 | €36,425 | -€686 | -1.8% |
| Recurring financial income | 75 | €37,110 | €36,425 | -€686 | -1.8% |
| Financial charges | 65/66B | €1,105 | €1,047 | -€58 | -5.3% |
| Recurring financial charges | 65 | €1,105 | €1,047 | -€58 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €9,992 | €8,303 | -€1,689 | -16.9% |
| Income taxes | 67/77 | €4,075 | €2,998 | -€1,077 | -26.4% |
| Profit (loss) for the period | 9904 | €5,917 | €5,305 | -€612 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,917 | €5,305 | -€612 | -10.3% |
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.