ARROW42 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.
ARROW42 CONSULTING
Largest movements
- Cash -€39,060
down €39,060 (-73.6%), from €53,077 to €14,017
mainly Contributions, distributions and other (-€82,500) and Other debts (-€39,138)
- Receivables within one year +€18,265
up €18,265 (+228%), from €8,013 to €26,278
of which Trade receivables: +€9,243
- Tangible fixed assets -€1,683
down €1,683 (-76.9%), from €2,187 to €505
- Other debts -€39,138
down €39,138 (-75.8%), from €51,638 to €12,500
- Tax, wage and social debts +€17,334
up €17,334 (+210%), from €8,263 to €25,598
- Gross operating margin +€56,997
up €56,997 (+98.6%), from €57,820 to €114,817
- Taxes +€18,278
up €18,278 (+155%), from €11,767 to €30,045
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 | €63,400 | €41,514 | -€21,887 | -34.5% |
| Fixed assets | 21/28 | €2,187 | €505 | -€1,683 | -76.9% |
| Tangible fixed assets | 22/27 | €2,187 | €505 | -€1,683 | -76.9% |
| Furniture and vehicles | 24 | €2,187 | €505 | -€1,683 | -76.9% |
| Current assets | 29/58 | €61,213 | €41,009 | -€20,204 | -33.0% |
| Amounts receivable within one year | 40/41 | €8,013 | €26,278 | +€18,265 | +228% |
| Trade receivables | 40 | €6,571 | €15,813 | +€9,243 | +141% |
| Other amounts receivable | 41 | €1,442 | €10,465 | +€9,023 | +626% |
| Cash at bank and in hand | 54/58 | €53,077 | €14,017 | -€39,060 | -73.6% |
| Deferred charges and accrued income | 490/1 | €123 | €714 | +€591 | +479% |
| Total equity and liabilities | 10/49 | €63,400 | €41,514 | -€21,887 | -34.5% |
| Equity | 10/15 | €3,097 | €3,180 | +€82 | +2.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97 | €180 | +€82 | +84.7% |
| Amounts payable | 17/49 | €60,303 | €38,334 | -€21,969 | -36.4% |
| Amounts payable within one year | 42/48 | €60,303 | €38,317 | -€21,986 | -36.5% |
| Trade debts | 44 | €401 | €219 | -€182 | -45.3% |
| Suppliers | 440/4 | €401 | €219 | -€182 | -45.3% |
| Taxes, remuneration and social security | 45 | €8,263 | €25,598 | +€17,334 | +210% |
| Taxes | 450/3 | €8,263 | €25,598 | +€17,334 | +210% |
| Other amounts payable | 47/48 | €51,638 | €12,500 | -€39,138 | -75.8% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,003 | €1,683 | -€320 | -16.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €57,820 | €114,817 | +€56,997 | +98.6% |
| Operating profit (loss) | 9901 | €55,430 | €112,735 | +€57,305 | +103% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €244 | €131 | -€113 | -46.3% |
| Recurring financial charges | 65 | €244 | €131 | -€113 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €55,186 | €112,628 | +€57,441 | +104% |
| Income taxes | 67/77 | €11,767 | €30,045 | +€18,278 | +155% |
| Profit (loss) for the period | 9904 | €43,419 | €82,582 | +€39,163 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,419 | €82,582 | +€39,163 | +90.2% |
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 22 October 2026 via checked.be.