ARVOS 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.
ARVOS CONSULTING
Largest movements
- Cash -€44,375
down €44,375 (-75.1%), from €59,116 to €14,742
mainly Contributions, distributions and other (-€70,000) and Investment in fixed assets (net) (-€7,933)
- Receivables within one year +€7,840
up €7,840 (+20.1%), from €38,943 to €46,783
of which Trade receivables: +€7,865
- Tangible fixed assets +€7,018
up €7,018 (+413%), from €1,698 to €8,716
of which Other tangible fixed assets: +€4,099
- Reserves -€47,377
down €47,377 (-58.3%), from €81,251 to €33,874
- Trade debts +€10,053
up €10,053 (+547%), from €1,837 to €11,891
- Other debts +€8,892
up €8,892 (+234%), from €3,798 to €12,690
- Gross operating margin +€15,181
up €15,181 (+70.1%), from €21,649 to €36,830
- Taxes +€3,897
up €3,897 (+68.0%), from €5,732 to €9,630
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 | €101,829 | €72,263 | -€29,566 | -29.0% |
| Fixed assets | 21/28 | €1,698 | €8,716 | +€7,018 | +413% |
| Tangible fixed assets | 22/27 | €1,698 | €8,716 | +€7,018 | +413% |
| Plant, machinery and equipment | 23 | €0 | €2,399 | +€2,399 | |
| Furniture and vehicles | 24 | €1,011 | €1,531 | +€520 | +51.5% |
| Other tangible fixed assets | 26 | €687 | €4,786 | +€4,099 | +596% |
| Current assets | 29/58 | €100,131 | €63,547 | -€36,584 | -36.5% |
| Amounts receivable within one year | 40/41 | €38,943 | €46,783 | +€7,840 | +20.1% |
| Trade receivables | 40 | €34,650 | €42,515 | +€7,865 | +22.7% |
| Other amounts receivable | 41 | €4,293 | €4,268 | -€25 | -0.6% |
| Cash at bank and in hand | 54/58 | €59,116 | €14,742 | -€44,375 | -75.1% |
| Deferred charges and accrued income | 490/1 | €2,072 | €2,023 | -€49 | -2.4% |
| Total equity and liabilities | 10/49 | €101,829 | €72,263 | -€29,566 | -29.0% |
| Equity | 10/15 | €83,751 | €36,374 | -€47,377 | -56.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €81,251 | €33,874 | -€47,377 | -58.3% |
| Distributable reserves | 133 | €81,251 | €33,874 | -€47,377 | -58.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,078 | €35,890 | +€17,811 | +98.5% |
| Amounts payable within one year | 42/48 | €17,769 | €35,890 | +€18,121 | +102% |
| Trade debts | 44 | €1,837 | €11,891 | +€10,053 | +547% |
| Suppliers | 440/4 | €1,837 | €11,891 | +€10,053 | +547% |
| Taxes, remuneration and social security | 45 | €12,133 | €11,309 | -€825 | -6.8% |
| Taxes | 450/3 | €12,133 | €11,309 | -€825 | -6.8% |
| Other amounts payable | 47/48 | €3,798 | €12,690 | +€8,892 | +234% |
| Accrued charges and deferred income | 492/3 | €310 | €0 | -€310 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,078 | €915 | -€163 | -15.2% |
| Other operating charges | 640/8 | €1,863 | €1,725 | -€137 | -7.4% |
| Gross operating margin | 9900 | €21,649 | €36,830 | +€15,181 | +70.1% |
| Operating profit (loss) | 9901 | €18,708 | €34,189 | +€15,481 | +82.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,879 | €1,937 | +€57 | +3.1% |
| Recurring financial charges | 65 | €1,879 | €1,937 | +€57 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €16,829 | €32,253 | +€15,424 | +91.7% |
| Income taxes | 67/77 | €5,732 | €9,630 | +€3,897 | +68.0% |
| Profit (loss) for the period | 9904 | €11,096 | €22,623 | +€11,527 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €11,096 | €22,623 | +€11,527 | +104% |
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 19 October 2026 via checked.be.