ARTHEOS 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.
ARTHEOS Consulting
Largest movements
- Cash -€3,065
down €3,065 (-89.8%), from €3,414 to €350
mainly Net result for the year (-€3,439) and Trade debts (-€183)
- Tangible fixed assets -€554
down €554 (-35.9%), from €1,542 to €989
- Profit (loss) carried forward -€3,439
down €3,439 (-42.1%), from -€8,176 to -€11,616
- Trade debts -€183
down €183 (-91.8%), from €200 to €16
- Depreciation -€570
down €570 (-50.7%), from €1,124 to €554
- Other operating charges +€400
new in 2025: €400
- Gross operating margin +€346
up €346 (+12.7%), from -€2,727 to -€2,381
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 | €5,422 | €1,800 | -€3,622 | -66.8% |
| Fixed assets | 21/28 | €1,542 | €989 | -€554 | -35.9% |
| Tangible fixed assets | 22/27 | €1,542 | €989 | -€554 | -35.9% |
| Furniture and vehicles | 24 | €1,542 | €989 | -€554 | -35.9% |
| Current assets | 29/58 | €3,880 | €811 | -€3,069 | -79.1% |
| Cash at bank and in hand | 54/58 | €3,414 | €350 | -€3,065 | -89.8% |
| Deferred charges and accrued income | 490/1 | €466 | €462 | -€4 | -0.9% |
| Total equity and liabilities | 10/49 | €5,422 | €1,800 | -€3,622 | -66.8% |
| Equity | 10/15 | €4,824 | €1,384 | -€3,439 | -71.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,176 | -€11,616 | -€3,439 | -42.1% |
| Amounts payable | 17/49 | €599 | €416 | -€183 | -30.6% |
| Amounts payable within one year | 42/48 | €599 | €416 | -€183 | -30.6% |
| Trade debts | 44 | €200 | €16 | -€183 | -91.8% |
| Suppliers | 440/4 | €200 | €16 | -€183 | -91.8% |
| Other amounts payable | 47/48 | €399 | €399 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,124 | €554 | -€570 | -50.7% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€2,727 | -€2,381 | +€346 | +12.7% |
| Operating profit (loss) | 9901 | -€3,850 | -€3,334 | +€516 | +13.4% |
| Financial charges | 65/66B | €104 | €105 | +€2 | +1.4% |
| Recurring financial charges | 65 | €104 | €105 | +€2 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,954 | -€3,439 | +€514 | +13.0% |
| Profit (loss) for the period | 9904 | -€3,954 | -€3,439 | +€514 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,954 | -€3,439 | +€514 | +13.0% |
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 27 October 2026 via checked.be.