AR AGENCY: what changed
What changed
AR AGENCY
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€9,181
2024 · €3,017+€6,164
Equity
€15,277
2024 · €6,096+€9,181
Cash
€11,675
2024 · €15,371-€3,695
Balance sheet total
€507,413
2024 · €513,663-€6,250
Largest movements
Assets
- Tangible fixed assets -€8,710
down €8,710 (-25.2%), from €34,537 to €25,827
of which Furniture and vehicles: -€10,274
- Deferred charges and accrued income +€7,250
up €7,250 (+7.8%), from €92,965 to €100,214
Equity and liabilities
- Trade debts -€13,128
down €13,128 (-34.4%), from €38,187 to €25,058
- Debts after one year -€9,328
down €9,328 (-2.9%), from €321,689 to €312,360
of which Financial debts: -€9,328
- Profit (loss) carried forward +€9,181
up €9,181 (+18.6%), from -€49,365 to -€40,183
- Other debts +€6,727
up €6,727 (+5.5%), from €121,779 to €128,506
Income statement
- Gross operating margin +€5,409
up €5,409 (+8.7%), from €61,950 to €67,360
- Staff costs +€1,609
up €1,609 (+3.5%), from €46,063 to €47,673
Change in the result, 2024 to 2025
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 2024
€3,017
Gross operating margin
+€5,409
Staff costs
-€1,609
Depreciation
-€21
Other operating charges
-€9
Other operating items
+€1,273
Financial income
+€601
Financial charges
+€496
Taxes
+€23
Result 2025
€9,181
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€8,117
Investment
-€2,845
Financing
-€8,966
Cash 2024
€15,371
From operations (derived)
+€8,117
Net result for the year
+€9,181
Depreciation
+€11,556
Receivables after one year
+€3,482
Receivables within one year
-€2,388
Deferred charges and accrued income
-€7,250
Trade debts
-€13,128
Tax, wage and social debts
-€1,241
Other debts
+€6,727
Accrued charges and deferred income
+€1,178
Investment (derived)
-€2,845
Investment in fixed assets (net)
-€2,845
Financing
-€8,966
Debts after one year
-€9,328
Current portion of long-term debt
+€362
Cash 2025
€11,675
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €513,663 | €507,413 | -€6,250 | -1.2% |
| Fixed assets | 21/28 | €168,400 | €159,690 | -€8,710 | -5.2% |
| Tangible fixed assets | 22/27 | €34,537 | €25,827 | -€8,710 | -25.2% |
| Plant, machinery and equipment | 23 | €960 | €2,725 | +€1,766 | +184% |
| Furniture and vehicles | 24 | €32,567 | €22,293 | -€10,274 | -31.5% |
| Other tangible fixed assets | 26 | €1,011 | €808 | -€202 | -20.0% |
| Financial fixed assets | 28 | €133,863 | €133,863 | = | 0.0% |
| Current assets | 29/58 | €345,262 | €347,723 | +€2,461 | +0.7% |
| Amounts receivable after more than one year | 29 | €116,259 | €112,777 | -€3,482 | -3.0% |
| Other amounts receivable | 291 | €116,259 | €112,777 | -€3,482 | -3.0% |
| Amounts receivable within one year | 40/41 | €120,668 | €123,056 | +€2,388 | +2.0% |
| Trade receivables | 40 | €63,371 | €73,943 | +€10,572 | +16.7% |
| Other amounts receivable | 41 | €57,297 | €49,113 | -€8,183 | -14.3% |
| Cash at bank and in hand | 54/58 | €15,371 | €11,675 | -€3,695 | -24.0% |
| Deferred charges and accrued income | 490/1 | €92,965 | €100,214 | +€7,250 | +7.8% |
| Total equity and liabilities | 10/49 | €513,663 | €507,413 | -€6,250 | -1.2% |
| Equity | 10/15 | €6,096 | €15,277 | +€9,181 | +151% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,860 | €36,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €36,860 | €36,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,365 | -€40,183 | +€9,181 | +18.6% |
| Amounts payable | 17/49 | €507,567 | €492,136 | -€15,431 | -3.0% |
| Amounts payable after more than one year | 17 | €321,689 | €312,360 | -€9,328 | -2.9% |
| Financial debts | 170/4 | €20,689 | €11,360 | -€9,328 | -45.1% |
| Other amounts payable | 178/9 | €301,000 | €301,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €181,714 | €174,434 | -€7,280 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €8,966 | €9,328 | +€362 | +4.0% |
| Trade debts | 44 | €38,187 | €25,058 | -€13,128 | -34.4% |
| Suppliers | 440/4 | €38,187 | €25,058 | -€13,128 | -34.4% |
| Taxes, remuneration and social security | 45 | €12,782 | €11,541 | -€1,241 | -9.7% |
| Taxes | 450/3 | €4,590 | €3,481 | -€1,109 | -24.2% |
| Remuneration and social security | 454/9 | €8,192 | €8,060 | -€132 | -1.6% |
| Other amounts payable | 47/48 | €121,779 | €128,506 | +€6,727 | +5.5% |
| Accrued charges and deferred income | 492/3 | €4,164 | €5,342 | +€1,178 | +28.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €46,063 | €47,673 | +€1,609 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,535 | €11,556 | +€21 | +0.2% |
| Other operating charges | 640/8 | €1,384 | €1,392 | +€9 | +0.6% |
| Non-recurring operating charges | 66A | €1,273 | €0 | -€1,273 | -100% |
| Gross operating margin | 9900 | €61,950 | €67,360 | +€5,409 | +8.7% |
| Operating profit (loss) | 9901 | €1,696 | €6,739 | +€5,043 | +297% |
| Financial income | 75/76B | €4,540 | €5,141 | +€601 | +13.2% |
| Recurring financial income | 75 | €4,540 | €5,141 | +€601 | +13.2% |
| Financial charges | 65/66B | €3,013 | €2,516 | -€496 | -16.5% |
| Recurring financial charges | 65 | €3,013 | €2,516 | -€496 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €3,223 | €9,364 | +€6,141 | +191% |
| Income taxes | 67/77 | €206 | €183 | -€23 | -11.3% |
| Profit (loss) for the period | 9904 | €3,017 | €9,181 | +€6,164 | +204% |
| Profit (loss) for the period to be appropriated | 9905 | €3,017 | €9,181 | +€6,164 | +204% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 1 October 2024 and 1 October 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.