ArSon Consultancy: 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.
ArSon Consultancy
Largest movements
- Cash -€52,845
down €52,845 (-34.0%), from €155,511 to €102,667
mainly Contributions, distributions and other (-€50,000) and Trade debts (-€36,594)
- Receivables within one year -€38,214
down €38,214 (-99.7%), from €38,346 to €132
of which Trade receivables: -€37,876
- Tangible fixed assets -€3,780
down €3,780 (-21.4%), from €17,640 to €13,860
- Reserves -€56,874
down €56,874 (-35.8%), from €158,680 to €101,806
- Trade debts -€36,594
down €36,594 (-81.7%), from €44,764 to €8,171
- Tax, wage and social debts -€3,014
down €3,014 (-47.9%), from €6,298 to €3,284
- Gross operating margin +€8,694
up €8,694 (+88.6%), from -€9,817 to -€1,123
- Depreciation +€2,520
up €2,520 (+200.0%), from €1,260 to €3,780
- Financial charges +€206
up €206 (+38.0%), from €542 to €747
- Other operating charges +€113
up €113 (+10.5%), from €1,077 to €1,190
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 | €213,497 | €118,658 | -€94,839 | -44.4% |
| Fixed assets | 21/28 | €19,640 | €15,860 | -€3,780 | -19.2% |
| Tangible fixed assets | 22/27 | €17,640 | €13,860 | -€3,780 | -21.4% |
| Furniture and vehicles | 24 | €17,640 | €13,860 | -€3,780 | -21.4% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €193,857 | €102,798 | -€91,059 | -47.0% |
| Amounts receivable within one year | 40/41 | €38,346 | €132 | -€38,214 | -99.7% |
| Trade receivables | 40 | €37,876 | - | -€37,876 | |
| Other amounts receivable | 41 | €470 | €132 | -€339 | -72.0% |
| Cash at bank and in hand | 54/58 | €155,511 | €102,667 | -€52,845 | -34.0% |
| Total equity and liabilities | 10/49 | €213,497 | €118,658 | -€94,839 | -44.4% |
| Equity | 10/15 | €161,180 | €104,306 | -€56,874 | -35.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €158,680 | €101,806 | -€56,874 | -35.8% |
| Distributable reserves | 133 | €158,680 | €101,806 | -€56,874 | -35.8% |
| Amounts payable | 17/49 | €52,317 | €14,352 | -€37,965 | -72.6% |
| Amounts payable within one year | 42/48 | €52,317 | €14,352 | -€37,965 | -72.6% |
| Trade debts | 44 | €44,764 | €8,171 | -€36,594 | -81.7% |
| Suppliers | 440/4 | €44,764 | €8,171 | -€36,594 | -81.7% |
| Taxes, remuneration and social security | 45 | €6,298 | €3,284 | -€3,014 | -47.9% |
| Taxes | 450/3 | €6,298 | €3,284 | -€3,014 | -47.9% |
| Other amounts payable | 47/48 | €1,254 | €2,897 | +€1,643 | +131.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,260 | €3,780 | +€2,520 | +200.0% |
| Other operating charges | 640/8 | €1,077 | €1,190 | +€113 | +10.5% |
| Gross operating margin | 9900 | -€9,817 | -€1,123 | +€8,694 | +88.6% |
| Operating profit (loss) | 9901 | -€12,154 | -€6,093 | +€6,061 | +49.9% |
| Financial income | 75/76B | €218 | €130 | -€88 | -40.3% |
| Recurring financial income | 75 | €218 | €130 | -€88 | -40.3% |
| Financial charges | 65/66B | €542 | €747 | +€206 | +38.0% |
| Recurring financial charges | 65 | €542 | €747 | +€206 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,477 | -€6,710 | +€5,767 | +46.2% |
| Income taxes | 67/77 | €252 | €164 | -€88 | -34.8% |
| Profit (loss) for the period | 9904 | -€12,729 | -€6,874 | +€5,855 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,729 | -€6,874 | +€5,855 | +46.0% |
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 12 October 2026 via checked.be.