Black Arch 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.
Black Arch Consulting
Largest movements
- Receivables within one year +€10,244
up €10,244 (+151%), from €6,785 to €17,029
- Current investments +€7,000
new in 2025: €7,000
- Tangible fixed assets -€3,080
down €3,080 (-25.1%), from €12,280 to €9,199
- Profit (loss) carried forward +€12,507
up €12,507 (+10,557%), from €118 to €12,625
- Tax, wage and social debts +€3,145
up €3,145 (+43.4%), from €7,255 to €10,400
- Other debts -€2,246
down €2,246 (-28.0%), from €8,026 to €5,780
- Accrued charges and deferred income +€465
up €465 (+290%), from €160 to €625
- Gross operating margin +€18,263
up €18,263 (+225%), from €8,100 to €26,363
- Other operating charges +€2,758
up €2,758 (+123%), from €2,239 to €4,997
- Taxes +€2,747
up €2,747 (+212%), from €1,293 to €4,040
- Financial charges +€329
up €329 (+26.3%), from €1,250 to €1,579
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 | €30,737 | €44,497 | +€13,760 | +44.8% |
| Fixed assets | 21/28 | €12,280 | €9,199 | -€3,080 | -25.1% |
| Tangible fixed assets | 22/27 | €12,280 | €9,199 | -€3,080 | -25.1% |
| Other tangible fixed assets | 26 | €12,280 | €9,199 | -€3,080 | -25.1% |
| Current assets | 29/58 | €18,457 | €35,297 | +€16,840 | +91.2% |
| Amounts receivable within one year | 40/41 | €6,785 | €17,029 | +€10,244 | +151% |
| Trade receivables | 40 | €6,785 | €17,029 | +€10,244 | +151% |
| Current investments | 50/53 | - | €7,000 | +€7,000 | |
| Cash at bank and in hand | 54/58 | €10,215 | €9,868 | -€347 | -3.4% |
| Deferred charges and accrued income | 490/1 | €1,458 | €1,401 | -€57 | -3.9% |
| Total equity and liabilities | 10/49 | €30,737 | €44,497 | +€13,760 | +44.8% |
| Equity | 10/15 | €2,118 | €14,625 | +€12,507 | +590% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118 | €12,625 | +€12,507 | +10,557% |
| Amounts payable | 17/49 | €28,619 | €29,872 | +€1,253 | +4.4% |
| Amounts payable after more than one year | 17 | €12,000 | €12,000 | = | 0.0% |
| Financial debts | 170/4 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,458 | €17,247 | +€788 | +4.8% |
| Trade debts | 44 | €1,178 | €1,067 | -€111 | -9.4% |
| Suppliers | 440/4 | €1,178 | €1,067 | -€111 | -9.4% |
| Taxes, remuneration and social security | 45 | €7,255 | €10,400 | +€3,145 | +43.4% |
| Taxes | 450/3 | €7,255 | €10,400 | +€3,145 | +43.4% |
| Other amounts payable | 47/48 | €8,026 | €5,780 | -€2,246 | -28.0% |
| Accrued charges and deferred income | 492/3 | €160 | €625 | +€465 | +290% |
| Remuneration, social security and pensions | 62 | €77 | €160 | +€83 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,123 | €3,080 | -€42 | -1.3% |
| Other operating charges | 640/8 | €2,239 | €4,997 | +€2,758 | +123% |
| Gross operating margin | 9900 | €8,100 | €26,363 | +€18,263 | +225% |
| Operating profit (loss) | 9901 | €2,661 | €18,126 | +€15,465 | +581% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,250 | €1,579 | +€329 | +26.3% |
| Recurring financial charges | 65 | €1,250 | €1,579 | +€329 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €1,412 | €16,547 | +€15,135 | +1,072% |
| Income taxes | 67/77 | €1,293 | €4,040 | +€2,747 | +212% |
| Profit (loss) for the period | 9904 | €118 | €12,507 | +€12,388 | +10,457% |
| Profit (loss) for the period to be appropriated | 9905 | €118 | €12,507 | +€12,388 | +10,457% |
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 25 October 2026 via checked.be.