AR CARE: what changed
Two fiscal 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.
AR CARE
Largest movements
- Tangible fixed assets -€14,060
down €14,060 (-42.9%), from €32,758 to €18,698
of which Furniture and vehicles: -€13,577
- Receivables within one year +€2,160
up €2,160 (+249.9%), from €865 to €3,025
- Cash +€1,715
up €1,715 (+3.5%), from €49,569 to €51,283
mainly Depreciation (+€14,060) and Net result for the year (+€3,446)
- Debts after one year -€8,568
down €8,568 (-70.4%), from €12,168 to €3,600
- Current portion of long-term debt -€4,023
down €4,023 (-31.9%), from €12,591 to €8,568
- Reserves +€3,446
new in 2025: €3,446
- Tax, wage and social debts -€1,547
down €1,547 (-81.8%), from €1,892 to €345
- Gross operating margin -€11,133
down €11,133 (-31.9%), from €34,899 to €23,767
- Taxes -€2,571
down €2,571 (-54.8%), from €4,695 to €2,124
- Financial income +€1,051
up €1,051 (+175215.0%), from €1 to €1,052
- Other operating charges +€854
up €854 (+172.2%), from €496 to €1,349
- Depreciation +€808
up €808 (+6.1%), from €13,253 to €14,060
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.
Cash bridge derived
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 | €88,899 | €78,878 | -€10,021 | -11.3% |
| Fixed assets | 21/28 | €32,758 | €18,698 | -€14,060 | -42.9% |
| Tangible fixed assets | 22/27 | €32,758 | €18,698 | -€14,060 | -42.9% |
| Plant, machinery and equipment | 23 | €1,450 | €967 | -€483 | -33.3% |
| Furniture and vehicles | 24 | €31,308 | €17,731 | -€13,577 | -43.4% |
| Current assets | 29/58 | €56,140 | €60,180 | +€4,040 | +7.2% |
| Amounts receivable within one year | 40/41 | €865 | €3,025 | +€2,160 | +249.9% |
| Other amounts receivable | 41 | €865 | €3,025 | +€2,160 | +249.9% |
| Cash at bank and in hand | 54/58 | €49,569 | €51,283 | +€1,715 | +3.5% |
| Deferred charges and accrued income | 490/1 | €5,707 | €5,872 | +€165 | +2.9% |
| Total equity and liabilities | 10/49 | €88,899 | €78,878 | -€10,021 | -11.3% |
| Equity | 10/15 | €4,000 | €7,446 | +€3,446 | +86.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €3,446 | +€3,446 | |
| Distributable reserves | 133 | - | €3,446 | +€3,446 | |
| Amounts payable | 17/49 | €84,899 | €71,432 | -€13,466 | -15.9% |
| Amounts payable after more than one year | 17 | €12,168 | €3,600 | -€8,568 | -70.4% |
| Financial debts | 170/4 | €12,168 | €3,600 | -€8,568 | -70.4% |
| Amounts payable within one year | 42/48 | €69,521 | €64,634 | -€4,887 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €12,591 | €8,568 | -€4,023 | -31.9% |
| Trade debts | 44 | €2,080 | €2,014 | -€66 | -3.2% |
| Suppliers | 440/4 | €2,080 | €2,014 | -€66 | -3.2% |
| Taxes, remuneration and social security | 45 | €1,892 | €345 | -€1,547 | -81.8% |
| Taxes | 450/3 | €1,892 | €345 | -€1,547 | -81.8% |
| Other amounts payable | 47/48 | €52,958 | €53,706 | +€748 | +1.4% |
| Accrued charges and deferred income | 492/3 | €3,210 | €3,199 | -€11 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,253 | €14,060 | +€808 | +6.1% |
| Other operating charges | 640/8 | €496 | €1,349 | +€854 | +172.2% |
| Gross operating margin | 9900 | €34,899 | €23,767 | -€11,133 | -31.9% |
| Operating profit (loss) | 9901 | €21,151 | €8,357 | -€12,794 | -60.5% |
| Financial income | 75/76B | €1 | €1,052 | +€1,051 | +175215.0% |
| Recurring financial income | 75 | €1 | €1,052 | +€1,051 | +175215.0% |
| Financial charges | 65/66B | €3,844 | €3,839 | -€5 | -0.1% |
| Recurring financial charges | 65 | €3,844 | €3,839 | -€5 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €17,308 | €5,570 | -€11,738 | -67.8% |
| Income taxes | 67/77 | €4,695 | €2,124 | -€2,571 | -54.8% |
| Profit (loss) for the period | 9904 | €12,612 | €3,446 | -€9,166 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,612 | €3,446 | -€9,166 | -72.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.