A.R. Diving services: 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.
A.R. Diving services
Largest movements
- Receivables within one year +€20,069
up €20,069 (+151%), from €13,321 to €33,390
of which Trade receivables: +€15,209
- Tangible fixed assets -€9,950
down €9,950 (-26.5%), from €37,614 to €27,664
of which Furniture and vehicles: -€8,128
- Cash -€5,142
down €5,142 (-60.8%), from €8,455 to €3,313
mainly Receivables within one year (-€20,069) and Debts after one year (-€10,736)
- Reserves +€15,482
up €15,482 (+230%), from €6,742 to €22,225
- Debts after one year -€10,736
down €10,736 (-53.0%), from €20,266 to €9,530
- Other debts -€6,104
no longer reported in 2025 (was €6,104)
- Trade debts +€5,824
up €5,824 (+125%), from €4,647 to €10,472
- Gross operating margin +€9,969
up €9,969 (+45.4%), from €21,979 to €31,948
- Financial income -€2,427
no longer reported in 2025 (was €2,427)
- Taxes +€2,276
up €2,276 (+117%), from €1,945 to €4,220
- Financial charges -€1,167
down €1,167 (-50.2%), from €2,323 to €1,156
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 | €59,390 | €64,367 | +€4,977 | +8.4% |
| Fixed assets | 21/28 | €37,614 | €27,664 | -€9,950 | -26.5% |
| Tangible fixed assets | 22/27 | €37,614 | €27,664 | -€9,950 | -26.5% |
| Land and buildings | 22 | - | €400 | +€400 | |
| Plant, machinery and equipment | 23 | €1,492 | €747 | -€745 | -49.9% |
| Furniture and vehicles | 24 | €30,211 | €22,083 | -€8,128 | -26.9% |
| Leasing and similar rights | 25 | €5,911 | €4,433 | -€1,478 | -25.0% |
| Current assets | 29/58 | €21,777 | €36,704 | +€14,927 | +68.5% |
| Amounts receivable within one year | 40/41 | €13,321 | €33,390 | +€20,069 | +151% |
| Trade receivables | 40 | €13,321 | €28,531 | +€15,209 | +114% |
| Other amounts receivable | 41 | - | €4,860 | +€4,860 | |
| Cash at bank and in hand | 54/58 | €8,455 | €3,313 | -€5,142 | -60.8% |
| Total equity and liabilities | 10/49 | €59,390 | €64,367 | +€4,977 | +8.4% |
| Equity | 10/15 | €8,242 | €23,725 | +€15,482 | +188% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €6,742 | €22,225 | +€15,482 | +230% |
| Distributable reserves | 133 | €6,742 | €22,225 | +€15,482 | +230% |
| Amounts payable | 17/49 | €51,148 | €40,643 | -€10,506 | -20.5% |
| Amounts payable after more than one year | 17 | €20,266 | €9,530 | -€10,736 | -53.0% |
| Financial debts | 170/4 | €20,266 | €9,530 | -€10,736 | -53.0% |
| Amounts payable within one year | 42/48 | €30,882 | €31,112 | +€230 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €9,986 | €10,530 | +€543 | +5.4% |
| Trade debts | 44 | €4,647 | €10,472 | +€5,824 | +125% |
| Suppliers | 440/4 | €4,647 | €10,472 | +€5,824 | +125% |
| Taxes, remuneration and social security | 45 | €10,144 | €10,111 | -€33 | -0.3% |
| Taxes | 450/3 | €7,048 | €10,111 | +€3,063 | +43.5% |
| Remuneration and social security | 454/9 | €3,096 | - | -€3,096 | |
| Other amounts payable | 47/48 | €6,104 | - | -€6,104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,350 | €10,550 | +€200 | +1.9% |
| Other operating charges | 640/8 | €752 | €539 | -€213 | -28.3% |
| Gross operating margin | 9900 | €21,979 | €31,948 | +€9,969 | +45.4% |
| Operating profit (loss) | 9901 | €10,876 | €20,858 | +€9,982 | +91.8% |
| Financial income | 75/76B | €2,427 | - | -€2,427 | |
| Recurring financial income | 75 | €2,427 | - | -€2,427 | |
| Financial charges | 65/66B | €2,323 | €1,156 | -€1,167 | -50.2% |
| Recurring financial charges | 65 | €2,323 | €1,156 | -€1,167 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €10,980 | €19,703 | +€8,723 | +79.4% |
| Income taxes | 67/77 | €1,945 | €4,220 | +€2,276 | +117% |
| Profit (loss) for the period | 9904 | €9,036 | €15,482 | +€6,447 | +71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,036 | €15,482 | +€6,447 | +71.3% |
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.