A&R Groep: what changed
What changed
A&R Groep
NACE 74.999, Other professional, scientific and technical activities
filed annual accounts (NBB)
Net result for the year
-€52,481
2023 · €20,586-€73,067
Equity
-€20,324
2023 · €32,157-€52,481
Cash
€8,316
2023 · €2,931+€5,385
Balance sheet total
€64,630
2023 · €408,592-€343,962
Largest movements
Assets
- Stocks and contracts -€375,000
no longer reported in 2024 (was €375,000)
- Receivables after one year +€20,000
new in 2024: €20,000
- Deferred charges and accrued income +€9,910
up €9,910 (+617%), from €1,607 to €11,518
- Cash +€5,385
up €5,385 (+184%), from €2,931 to €8,316
mainly Stocks and contracts (+€375,000) and Receivables within one year (+€4,905)
- Receivables within one year -€4,905
down €4,905 (-21.1%), from €23,210 to €18,305
of which Trade receivables: -€12,030
Equity and liabilities
- Short-term financial debts -€256,000
no longer reported in 2024 (was €256,000)
- Profit (loss) carried forward -€52,481
new in 2024: -€52,481
- Debts after one year -€26,950
down €26,950 (-49.0%), from €55,029 to €28,079
of which Other amounts payable: -€41,300
- Tax, wage and social debts -€4,895
down €4,895 (-34.3%), from €14,255 to €9,361
of which Remuneration and social security: -€3,373
- Trade debts -€4,432
down €4,432 (-9.9%), from €44,691 to €40,259
Income statement
- Gross operating margin -€108,604
down €108,604, from €85,663 to -€22,941
- Staff costs -€20,957
down €20,957 (-68.6%), from €30,541 to €9,585
- Taxes -€8,538
down €8,538 (-95.8%), from €8,908 to €370
- Financial charges -€1,477
down €1,477 (-8.4%), from €17,604 to €16,127
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€20,586
Gross operating margin
-€108,604
Staff costs
+€20,957
Depreciation
-€82
Other operating charges
-€699
Other operating items
+€5,300
Financial income
+€46
Financial charges
+€1,477
Taxes
+€8,538
Result 2024
-€52,481
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€289,214
Investment
-€1,920
Financing
-€281,909
Cash 2023
€2,931
From operations (derived)
+€289,214
Net result for the year
-€52,481
Depreciation
+€1,272
Receivables after one year
-€20,000
Stocks and contracts
+€375,000
Receivables within one year
+€4,905
Deferred charges and accrued income
-€9,910
Trade debts
-€4,432
Tax, wage and social debts
-€4,895
Smaller working-capital items
-€246
Investment (derived)
-€1,920
Investment in fixed assets (net)
-€1,920
Financing
-€281,909
Debts after one year
-€26,950
Current portion of long-term debt
+€1,041
Short-term financial debts
-€256,000
Cash 2024
€8,316
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €408,592 | €64,630 | -€343,962 | -84.2% |
| Fixed assets | 21/28 | €5,843 | €6,491 | +€648 | +11.1% |
| Tangible fixed assets | 22/27 | €2,218 | €6,491 | +€4,273 | +193% |
| Plant, machinery and equipment | 23 | €497 | €5,672 | +€5,175 | +1,041% |
| Furniture and vehicles | 24 | €1,721 | €819 | -€902 | -52.4% |
| Financial fixed assets | 28 | €3,625 | - | -€3,625 | |
| Current assets | 29/58 | €402,749 | €58,139 | -€344,610 | -85.6% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Stocks and contracts in progress | 3 | €375,000 | - | -€375,000 | |
| Contracts in progress | 37 | €375,000 | - | -€375,000 | |
| Amounts receivable within one year | 40/41 | €23,210 | €18,305 | -€4,905 | -21.1% |
| Trade receivables | 40 | €22,978 | €10,947 | -€12,030 | -52.4% |
| Other amounts receivable | 41 | €233 | €7,358 | +€7,125 | +3,059% |
| Cash at bank and in hand | 54/58 | €2,931 | €8,316 | +€5,385 | +184% |
| Deferred charges and accrued income | 490/1 | €1,607 | €11,518 | +€9,910 | +617% |
| Total equity and liabilities | 10/49 | €408,592 | €64,630 | -€343,962 | -84.2% |
| Equity | 10/15 | €32,157 | -€20,324 | -€52,481 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €22,157 | €22,157 | = | 0.0% |
| Distributable reserves | 133 | €22,157 | €22,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€52,481 | -€52,481 | |
| Amounts payable | 17/49 | €376,435 | €84,954 | -€291,481 | -77.4% |
| Amounts payable after more than one year | 17 | €55,029 | €28,079 | -€26,950 | -49.0% |
| Financial debts | 170/4 | €13,729 | €28,079 | +€14,350 | +105% |
| Other amounts payable | 178/9 | €41,300 | - | -€41,300 | |
| Amounts payable within one year | 42/48 | €320,999 | €56,875 | -€264,124 | -82.3% |
| Current portion of amounts payable after more than one year | 42 | €5,360 | €6,400 | +€1,041 | +19.4% |
| Financial debts | 43 | €256,000 | - | -€256,000 | |
| Credit institutions | 430/8 | €256,000 | - | -€256,000 | |
| Trade debts | 44 | €44,691 | €40,259 | -€4,432 | -9.9% |
| Suppliers | 440/4 | €44,691 | €40,259 | -€4,432 | -9.9% |
| Taxes, remuneration and social security | 45 | €14,255 | €9,361 | -€4,895 | -34.3% |
| Taxes | 450/3 | €10,800 | €9,279 | -€1,521 | -14.1% |
| Remuneration and social security | 454/9 | €3,455 | €82 | -€3,373 | -97.6% |
| Other amounts payable | 47/48 | €693 | €854 | +€162 | +23.3% |
| Accrued charges and deferred income | 492/3 | €408 | - | -€408 | |
| Remuneration, social security and pensions | 62 | €30,541 | €9,585 | -€20,957 | -68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,190 | €1,272 | +€82 | +6.9% |
| Other operating charges | 640/8 | €1,535 | €2,234 | +€699 | +45.5% |
| Non-recurring operating charges | 66A | €5,300 | - | -€5,300 | |
| Gross operating margin | 9900 | €85,663 | -€22,941 | -€108,604 | |
| Operating profit (loss) | 9901 | €47,096 | -€36,032 | -€83,128 | |
| Financial income | 75/76B | €2 | €48 | +€46 | +2,356% |
| Recurring financial income | 75 | €2 | €48 | +€46 | +2,356% |
| Financial charges | 65/66B | €17,604 | €16,127 | -€1,477 | -8.4% |
| Recurring financial charges | 65 | €17,604 | €16,127 | -€1,477 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €29,494 | -€52,111 | -€81,606 | |
| Income taxes | 67/77 | €8,908 | €370 | -€8,538 | -95.8% |
| Profit (loss) for the period | 9904 | €20,586 | -€52,481 | -€73,067 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,586 | -€52,481 | -€73,067 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.