Arzo Consult: 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.
Arzo Consult
Largest movements
- Cash +€32,411
up €32,411 (+765%), from €4,235 to €36,646
mainly Other debts (+€196,897) and Net result for the year (+€7,443)
- Receivables within one year +€12,388
up €12,388 (+5,798%), from €214 to €12,602
of which Trade receivables: +€8,858
- Other debts +€196,897
up €196,897 (+1,310%), from €15,026 to €211,923
- Current portion of long-term debt -€122,061
down €122,061 (-100%), from €122,061 to €0
- Debts after one year -€40,000
down €40,000 (-16.0%), from €250,000 to €210,000
of which Other amounts payable: -€40,000
- Profit (loss) carried forward +€7,443
up €7,443 (+7.8%), from €95,003 to €102,446
- Financial income -€81,501
down €81,501 (-100%), from €81,501 to €0
- Gross operating margin +€7,748
up €7,748 (+176%), from €4,396 to €12,144
- Taxes +€1,957
up €1,957 (+653%), from €300 to €2,257
- Financial charges -€1,086
down €1,086 (-37.9%), from €2,866 to €1,780
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 | €504,448 | €550,904 | +€46,456 | +9.2% |
| Fixed assets | 21/28 | €500,000 | €501,657 | +€1,657 | +0.3% |
| Tangible fixed assets | 22/27 | - | €1,657 | +€1,657 | |
| Furniture and vehicles | 24 | - | €1,657 | +€1,657 | |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €4,448 | €49,248 | +€44,799 | +1,007% |
| Amounts receivable within one year | 40/41 | €214 | €12,602 | +€12,388 | +5,798% |
| Trade receivables | 40 | - | €8,858 | +€8,858 | |
| Other amounts receivable | 41 | €214 | €3,743 | +€3,530 | +1,652% |
| Cash at bank and in hand | 54/58 | €4,235 | €36,646 | +€32,411 | +765% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €504,448 | €550,904 | +€46,456 | +9.2% |
| Equity | 10/15 | €116,790 | €124,232 | +€7,443 | +6.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,286 | €19,286 | = | 0.0% |
| Distributable reserves | 133 | €19,286 | €19,286 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,003 | €102,446 | +€7,443 | +7.8% |
| Amounts payable | 17/49 | €387,659 | €426,672 | +€39,013 | +10.1% |
| Amounts payable after more than one year | 17 | €250,000 | €210,000 | -€40,000 | -16.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €250,000 | €210,000 | -€40,000 | -16.0% |
| Amounts payable within one year | 42/48 | €137,554 | €216,672 | +€79,118 | +57.5% |
| Current portion of amounts payable after more than one year | 42 | €122,061 | €0 | -€122,061 | -100% |
| Trade debts | 44 | €167 | €719 | +€552 | +331% |
| Suppliers | 440/4 | €167 | €719 | +€552 | +331% |
| Taxes, remuneration and social security | 45 | €300 | €4,030 | +€3,730 | +1,244% |
| Taxes | 450/3 | €300 | €4,030 | +€3,730 | +1,244% |
| Other amounts payable | 47/48 | €15,026 | €211,923 | +€196,897 | +1,310% |
| Accrued charges and deferred income | 492/3 | €105 | €0 | -€105 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €81 | +€81 | |
| Other operating charges | 640/8 | €684 | €584 | -€100 | -14.6% |
| Gross operating margin | 9900 | €4,396 | €12,144 | +€7,748 | +176% |
| Operating profit (loss) | 9901 | €3,712 | €11,480 | +€7,768 | +209% |
| Financial income | 75/76B | €81,501 | €0 | -€81,501 | -100% |
| Recurring financial income | 75 | €81,501 | €0 | -€81,501 | -100% |
| Financial charges | 65/66B | €2,866 | €1,780 | -€1,086 | -37.9% |
| Recurring financial charges | 65 | €2,866 | €1,780 | -€1,086 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €82,346 | €9,699 | -€72,647 | -88.2% |
| Income taxes | 67/77 | €300 | €2,257 | +€1,957 | +653% |
| Profit (loss) for the period | 9904 | €82,046 | €7,443 | -€74,603 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,046 | €7,443 | -€74,603 | -90.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.