Arusha 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.
Arusha Consulting
Largest movements
- Current investments +€212,741
up €212,741 (+91.5%), from €232,409 to €445,150
- Cash +€32,386
up €32,386 (+208%), from €15,599 to €47,985
mainly Net result for the year (+€205,772) and Receivables within one year (+€32,131)
- Receivables within one year -€32,131
down €32,131 (-59.8%), from €53,724 to €21,594
of which Trade receivables: -€21,212
- Reserves +€205,772
up €205,772 (+76.0%), from €270,781 to €476,553
- Tax, wage and social debts +€7,488
new in 2025: €7,488
- Gross operating margin +€66,167
up €66,167 (+32.9%), from €201,185 to €267,352
- Taxes +€17,737
up €17,737 (+38.0%), from €46,673 to €64,410
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 | €302,359 | €514,998 | +€212,639 | +70.3% |
| Fixed assets | 21/28 | €627 | €270 | -€358 | -57.0% |
| Tangible fixed assets | 22/27 | €627 | €270 | -€358 | -57.0% |
| Plant, machinery and equipment | 23 | €627 | €270 | -€358 | -57.0% |
| Current assets | 29/58 | €301,732 | €514,729 | +€212,997 | +70.6% |
| Amounts receivable within one year | 40/41 | €53,724 | €21,594 | -€32,131 | -59.8% |
| Trade receivables | 40 | €41,989 | €20,777 | -€21,212 | -50.5% |
| Other amounts receivable | 41 | €11,736 | €817 | -€10,919 | -93.0% |
| Current investments | 50/53 | €232,409 | €445,150 | +€212,741 | +91.5% |
| Cash at bank and in hand | 54/58 | €15,599 | €47,985 | +€32,386 | +208% |
| Total equity and liabilities | 10/49 | €302,359 | €514,998 | +€212,639 | +70.3% |
| Equity | 10/15 | €300,781 | €506,553 | +€205,772 | +68.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €270,781 | €476,553 | +€205,772 | +76.0% |
| Distributable reserves | 133 | €270,781 | €476,553 | +€205,772 | +76.0% |
| Amounts payable | 17/49 | €1,578 | €8,445 | +€6,867 | +435% |
| Amounts payable within one year | 42/48 | €1,578 | €8,445 | +€6,867 | +435% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €903 | €281 | -€622 | -68.9% |
| Suppliers | 440/4 | €903 | €281 | -€622 | -68.9% |
| Taxes, remuneration and social security | 45 | - | €7,488 | +€7,488 | |
| Taxes | 450/3 | - | €7,488 | +€7,488 | |
| Other amounts payable | 47/48 | €675 | €660 | -€15 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €358 | = | 0.0% |
| Other operating charges | 640/8 | - | €93 | +€93 | |
| Gross operating margin | 9900 | €201,185 | €267,352 | +€66,167 | +32.9% |
| Operating profit (loss) | 9901 | €200,827 | €266,901 | +€66,074 | +32.9% |
| Financial income | 75/76B | €3,047 | €4,092 | +€1,044 | +34.3% |
| Recurring financial income | 75 | €3,047 | €4,092 | +€1,044 | +34.3% |
| Financial charges | 65/66B | €98 | €810 | +€712 | +726% |
| Recurring financial charges | 65 | €98 | €810 | +€712 | +726% |
| Profit (loss) for the period before taxes | 9903 | €203,776 | €270,183 | +€66,406 | +32.6% |
| Income taxes | 67/77 | €46,673 | €64,410 | +€17,737 | +38.0% |
| Profit (loss) for the period | 9904 | €157,103 | €205,772 | +€48,669 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €157,103 | €205,772 | +€48,669 | +31.0% |
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 17 October 2026 via checked.be.