ARSLAN 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.
ARSLAN CONSULTING
Largest movements
- Cash +€14,365
up €14,365 (+254.9%), from €5,636 to €20,001
mainly Net result for the year (+€14,363) and Depreciation (+€6,854)
- Receivables within one year +€10,598
up €10,598 (+125.8%), from €8,428 to €19,026
of which Trade receivables: +€8,470
- Tangible fixed assets -€3,778
down €3,778 (-28.0%), from €13,472 to €9,693
- Financial fixed assets -€2,481
down €2,481 (-91.7%), from €2,706 to €225
- Profit (loss) carried forward +€14,363
up €14,363 (+63.0%), from €22,801 to €37,164
- Trade debts +€2,577
new in 2025: €2,577
- Tax, wage and social debts +€1,646
up €1,646 (+20.9%), from €7,868 to €9,514
- Gross operating margin +€17,872
up €17,872 (+168.5%), from €10,604 to €28,477
- Taxes +€3,623
up €3,623 (+287.9%), from €1,258 to €4,881
- Depreciation +€2,851
up €2,851 (+71.2%), from €4,002 to €6,854
- Other operating charges -€1,545
down €1,545 (-85.1%), from €1,814 to €270
- Financial charges -€477
down €477 (-15.5%), from €3,076 to €2,599
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 | €33,795 | €52,255 | +€18,460 | +54.6% |
| Formation expenses | 20 | €1,299 | €927 | -€372 | -28.6% |
| Fixed assets | 21/28 | €16,177 | €9,918 | -€6,259 | -38.7% |
| Tangible fixed assets | 22/27 | €13,472 | €9,693 | -€3,778 | -28.0% |
| Furniture and vehicles | 24 | €13,472 | €9,693 | -€3,778 | -28.0% |
| Financial fixed assets | 28 | €2,706 | €225 | -€2,481 | -91.7% |
| Current assets | 29/58 | €16,319 | €41,409 | +€25,090 | +153.7% |
| Amounts receivable within one year | 40/41 | €8,428 | €19,026 | +€10,598 | +125.8% |
| Trade receivables | 40 | €7,260 | €15,730 | +€8,470 | +116.7% |
| Other amounts receivable | 41 | €1,168 | €3,296 | +€2,128 | +182.2% |
| Cash at bank and in hand | 54/58 | €5,636 | €20,001 | +€14,365 | +254.9% |
| Deferred charges and accrued income | 490/1 | €2,255 | €2,382 | +€127 | +5.6% |
| Total equity and liabilities | 10/49 | €33,795 | €52,255 | +€18,460 | +54.6% |
| Equity | 10/15 | €25,801 | €40,164 | +€14,363 | +55.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,801 | €37,164 | +€14,363 | +63.0% |
| Amounts payable | 17/49 | €7,994 | €12,091 | +€4,097 | +51.3% |
| Amounts payable within one year | 42/48 | €7,994 | €12,091 | +€4,097 | +51.3% |
| Trade debts | 44 | - | €2,577 | +€2,577 | |
| Suppliers | 440/4 | - | €2,577 | +€2,577 | |
| Taxes, remuneration and social security | 45 | €7,868 | €9,514 | +€1,646 | +20.9% |
| Taxes | 450/3 | €7,868 | €9,514 | +€1,646 | +20.9% |
| Other amounts payable | 47/48 | €126 | €0 | -€126 | -100.0% |
| Remuneration, social security and pensions | 62 | - | -€364 | -€364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,002 | €6,854 | +€2,851 | +71.2% |
| Other operating charges | 640/8 | €1,814 | €270 | -€1,545 | -85.1% |
| Gross operating margin | 9900 | €10,604 | €28,477 | +€17,872 | +168.5% |
| Operating profit (loss) | 9901 | €4,788 | €21,717 | +€16,930 | +353.6% |
| Financial income | 75/76B | €0 | €125 | +€125 | +627200.0% |
| Recurring financial income | 75 | €0 | €125 | +€125 | +627200.0% |
| Financial charges | 65/66B | €3,076 | €2,599 | -€477 | -15.5% |
| Recurring financial charges | 65 | €3,076 | €2,599 | -€477 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €1,712 | €19,244 | +€17,532 | +1024.2% |
| Income taxes | 67/77 | €1,258 | €4,881 | +€3,623 | +287.9% |
| Profit (loss) for the period | 9904 | €453 | €14,363 | +€13,909 | +3068.5% |
| Profit (loss) for the period to be appropriated | 9905 | €453 | €14,363 | +€13,909 | +3068.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.