ARQI 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.
ARQI CONSULTING
Largest movements
- Cash +€128,543
up €128,543 (+736%), from €17,466 to €146,009
mainly Other debts (+€229,321) and Net result for the year (+€115,047)
- Tangible fixed assets -€9,702
down €9,702 (-24.6%), from €39,510 to €29,808
of which Furniture and vehicles: -€12,592
- Receivables within one year -€9,200
down €9,200 (-5.7%), from €161,301 to €152,101
of which Trade receivables: -€24,200
- Other debts +€229,321
up €229,321 (+90,195%), from €254 to €229,576
- Reserves -€155,100
down €155,100 (-92.3%), from €168,100 to €13,000
- Tax, wage and social debts +€34,546
up €34,546 (+68.5%), from €50,465 to €85,011
- Gross operating margin +€59,051
up €59,051 (+53.4%), from €110,624 to €169,675
- Taxes +€19,709
up €19,709 (+93.7%), from €21,026 to €40,735
- Financial income -€3,801
down €3,801 (-100%), from €3,801 to €0
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 | €220,457 | €330,224 | +€109,767 | +49.8% |
| Fixed assets | 21/28 | €39,785 | €30,083 | -€9,702 | -24.4% |
| Tangible fixed assets | 22/27 | €39,510 | €29,808 | -€9,702 | -24.6% |
| Plant, machinery and equipment | 23 | €411 | €196 | -€215 | -52.3% |
| Furniture and vehicles | 24 | €39,099 | €26,508 | -€12,592 | -32.2% |
| Other tangible fixed assets | 26 | - | €3,105 | +€3,105 | |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €180,672 | €300,141 | +€119,469 | +66.1% |
| Amounts receivable within one year | 40/41 | €161,301 | €152,101 | -€9,200 | -5.7% |
| Trade receivables | 40 | €151,250 | €127,050 | -€24,200 | -16.0% |
| Other amounts receivable | 41 | €10,051 | €25,051 | +€15,000 | +149% |
| Cash at bank and in hand | 54/58 | €17,466 | €146,009 | +€128,543 | +736% |
| Deferred charges and accrued income | 490/1 | €1,905 | €2,031 | +€126 | +6.6% |
| Total equity and liabilities | 10/49 | €220,457 | €330,224 | +€109,767 | +49.8% |
| Equity | 10/15 | €168,673 | €13,720 | -€154,953 | -91.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €168,100 | €13,000 | -€155,100 | -92.3% |
| Distributable reserves | 133 | €168,100 | €13,000 | -€155,100 | -92.3% |
| Profit (loss) carried forward | 14 | €73 | €220 | +€147 | +200% |
| Amounts payable | 17/49 | €51,783 | €316,504 | +€264,721 | +511% |
| Amounts payable within one year | 42/48 | €51,783 | €316,504 | +€264,721 | +511% |
| Trade debts | 44 | €1,064 | €1,917 | +€853 | +80.2% |
| Suppliers | 440/4 | €1,064 | €1,917 | +€853 | +80.2% |
| Taxes, remuneration and social security | 45 | €50,465 | €85,011 | +€34,546 | +68.5% |
| Taxes | 450/3 | €50,465 | €85,011 | +€34,546 | +68.5% |
| Other amounts payable | 47/48 | €254 | €229,576 | +€229,321 | +90,195% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,215 | €13,310 | +€96 | +0.7% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €110,624 | €169,675 | +€59,051 | +53.4% |
| Operating profit (loss) | 9901 | €96,904 | €155,845 | +€58,941 | +60.8% |
| Financial income | 75/76B | €3,801 | €0 | -€3,801 | -100% |
| Recurring financial income | 75 | €3,801 | €0 | -€3,801 | -100% |
| Financial charges | 65/66B | €85 | €64 | -€21 | -24.8% |
| Recurring financial charges | 65 | €85 | €64 | -€21 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €100,621 | €155,781 | +€55,160 | +54.8% |
| Income taxes | 67/77 | €21,026 | €40,735 | +€19,709 | +93.7% |
| Profit (loss) for the period | 9904 | €79,595 | €115,047 | +€35,452 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,595 | €115,047 | +€35,452 | +44.5% |
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 25 October 2026 via checked.be.