Arphius: 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.
What changed
Arphius
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€164,723
2024 · €590,230-€425,507
Equity
€346,817
2024 · €345,910+€907
Cash
€24,422
2024 · €26,944-€2,522
Balance sheet total
€756,766
2024 · €1.1m-€390,301
Largest movements
Assets
- Receivables after one year -€450,000
down €450,000 (-42.9%), from €1.1m to €600,000
- Receivables within one year +€49,914
up €49,914 (+72.2%), from €69,146 to €119,060
of which Other amounts receivable: +€69,919
Equity and liabilities
- Other debts -€436,112
down €436,112 (-71.6%), from €609,412 to €173,301
- Accrued charges and deferred income +€20,450
new in 2025: €20,450
- Tax, wage and social debts +€15,420
up €15,420 (+275%), from €5,617 to €21,037
Income statement
- Gross operating margin -€419,274
down €419,274 (-72.9%), from €574,975 to €155,701
- Financial income -€7,315
down €7,315 (-15.4%), from €47,469 to €40,154
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.
Result 2024
€590,230
Gross operating margin
-€419,274
Depreciation
-€283
Other operating charges
-€1,152
Financial income
-€7,315
Financial charges
+€2,142
Taxes
+€375
Result 2025
€164,723
raises the resultlowers the result
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.
From operations
+€173,569
Investment
-€12,275
Financing
-€163,816
Cash 2024
€26,944
From operations (derived)
+€173,569
Net result for the year
+€164,723
Depreciation
+€283
Receivables after one year
+€450,000
Receivables within one year
-€49,914
Deferred charges and accrued income
-€314
Trade debts
+€9,034
Tax, wage and social debts
+€15,420
Other debts
-€436,112
Accrued charges and deferred income
+€20,450
Investment (derived)
-€12,275
Investment in fixed assets (net)
-€12,275
Financing
-€163,816
Contributions, distributions and other
-€163,816
Cash 2025
€24,422
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,147,067 | €756,766 | -€390,301 | -34.0% |
| Fixed assets | 21/28 | - | €11,992 | +€11,992 | |
| Tangible fixed assets | 22/27 | - | €1,592 | +€1,592 | |
| Furniture and vehicles | 24 | - | €1,592 | +€1,592 | |
| Financial fixed assets | 28 | - | €10,400 | +€10,400 | |
| Current assets | 29/58 | €1,147,067 | €744,774 | -€402,293 | -35.1% |
| Amounts receivable after more than one year | 29 | €1,050,000 | €600,000 | -€450,000 | -42.9% |
| Other amounts receivable | 291 | €1,050,000 | €600,000 | -€450,000 | -42.9% |
| Amounts receivable within one year | 40/41 | €69,146 | €119,060 | +€49,914 | +72.2% |
| Trade receivables | 40 | €21,094 | €1,089 | -€20,005 | -94.8% |
| Other amounts receivable | 41 | €48,052 | €117,971 | +€69,919 | +146% |
| Cash at bank and in hand | 54/58 | €26,944 | €24,422 | -€2,522 | -9.4% |
| Deferred charges and accrued income | 490/1 | €978 | €1,292 | +€314 | +32.1% |
| Total equity and liabilities | 10/49 | €1,147,067 | €756,766 | -€390,301 | -34.0% |
| Equity | 10/15 | €345,910 | €346,817 | +€907 | +0.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €335,910 | €336,817 | +€907 | +0.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €335,910 | €336,817 | +€907 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €801,157 | €409,949 | -€391,208 | -48.8% |
| Amounts payable after more than one year | 17 | €185,000 | €185,000 | = | 0.0% |
| Trade debts | 175 | €185,000 | €185,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €616,157 | €204,499 | -€411,658 | -66.8% |
| Trade debts | 44 | €1,128 | €10,162 | +€9,034 | +801% |
| Suppliers | 440/4 | €1,128 | €10,162 | +€9,034 | +801% |
| Taxes, remuneration and social security | 45 | €5,617 | €21,037 | +€15,420 | +275% |
| Taxes | 450/3 | €5,617 | €21,037 | +€15,420 | +275% |
| Other amounts payable | 47/48 | €609,412 | €173,301 | -€436,112 | -71.6% |
| Accrued charges and deferred income | 492/3 | - | €20,450 | +€20,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €283 | +€283 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Other operating charges | 640/8 | €1,873 | €3,025 | +€1,152 | +61.5% |
| Gross operating margin | 9900 | €574,975 | €155,701 | -€419,274 | -72.9% |
| Operating profit (loss) | 9901 | €573,102 | €152,393 | -€420,709 | -73.4% |
| Financial income | 75/76B | €47,469 | €40,154 | -€7,315 | -15.4% |
| Recurring financial income | 75 | €47,469 | €40,154 | -€7,315 | -15.4% |
| Financial charges | 65/66B | €3,430 | €1,287 | -€2,142 | -62.5% |
| Recurring financial charges | 65 | €3,430 | €1,287 | -€2,142 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | €617,142 | €191,260 | -€425,882 | -69.0% |
| Income taxes | 67/77 | €26,912 | €26,537 | -€375 | -1.4% |
| Profit (loss) for the period | 9904 | €590,230 | €164,723 | -€425,507 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €590,230 | €164,723 | -€425,507 | -72.1% |
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 24 October 2026 via checked.be.