Ar3Design: 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.
Ar3Design
Largest movements
- Cash +€35,513
up €35,513 (+148.9%), from €23,843 to €59,356
mainly Net result for the year (+€18,795) and Tax, wage and social debts (+€8,400)
- Tangible fixed assets -€5,858
down €5,858 (-32.3%), from €18,124 to €12,266
of which Furniture and vehicles: -€6,804
- Receivables within one year -€1,828
down €1,828 (-7.7%), from €23,622 to €21,794
of which Other amounts receivable: -€6,397
- Reserves +€19,000
up €19,000 (+38.0%), from €50,000 to €69,000
- Tax, wage and social debts +€8,400
up €8,400 (+88.5%), from €9,490 to €17,890
- Gross operating margin +€16,079
up €16,079 (+99.7%), from €16,128 to €32,208
- Taxes +€5,404
up €5,404 (+1251.6%), from €432 to €5,836
- Depreciation +€4,971
up €4,971 (+217.4%), from €2,286 to €7,257
- Financial charges -€1,112
down €1,112 (-86.7%), from €1,283 to €171
- Financial income +€341
up €341 (+63.3%), from €538 to €879
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 | €65,589 | €93,415 | +€27,826 | +42.4% |
| Fixed assets | 21/28 | €18,124 | €12,266 | -€5,858 | -32.3% |
| Tangible fixed assets | 22/27 | €18,124 | €12,266 | -€5,858 | -32.3% |
| Plant, machinery and equipment | 23 | - | €945 | +€945 | |
| Furniture and vehicles | 24 | €18,124 | €11,321 | -€6,804 | -37.5% |
| Current assets | 29/58 | €47,465 | €81,149 | +€33,684 | +71.0% |
| Amounts receivable within one year | 40/41 | €23,622 | €21,794 | -€1,828 | -7.7% |
| Trade receivables | 40 | €4,646 | €9,215 | +€4,569 | +98.3% |
| Other amounts receivable | 41 | €18,975 | €12,578 | -€6,397 | -33.7% |
| Cash at bank and in hand | 54/58 | €23,843 | €59,356 | +€35,513 | +148.9% |
| Total equity and liabilities | 10/49 | €65,589 | €93,415 | +€27,826 | +42.4% |
| Equity | 10/15 | €52,672 | €71,467 | +€18,795 | +35.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €69,000 | +€19,000 | +38.0% |
| Distributable reserves | 133 | €50,000 | €69,000 | +€19,000 | +38.0% |
| Profit (loss) carried forward | 14 | €672 | €467 | -€205 | -30.6% |
| Amounts payable | 17/49 | €12,917 | €21,949 | +€9,032 | +69.9% |
| Amounts payable within one year | 42/48 | €12,917 | €21,949 | +€9,032 | +69.9% |
| Trade debts | 44 | €3,427 | €4,058 | +€631 | +18.4% |
| Suppliers | 440/4 | €3,427 | €4,058 | +€631 | +18.4% |
| Taxes, remuneration and social security | 45 | €9,490 | €17,890 | +€8,400 | +88.5% |
| Taxes | 450/3 | €9,490 | €17,890 | +€8,400 | +88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,286 | €7,257 | +€4,971 | +217.4% |
| Other operating charges | 640/8 | €1,039 | €1,028 | -€11 | -1.1% |
| Gross operating margin | 9900 | €16,128 | €32,208 | +€16,079 | +99.7% |
| Operating profit (loss) | 9901 | €12,803 | €23,922 | +€11,120 | +86.9% |
| Financial income | 75/76B | €538 | €879 | +€341 | +63.3% |
| Recurring financial income | 75 | €538 | €879 | +€341 | +63.3% |
| Financial charges | 65/66B | €1,283 | €171 | -€1,112 | -86.7% |
| Recurring financial charges | 65 | €1,283 | €171 | -€1,112 | -86.7% |
| Profit (loss) for the period before taxes | 9903 | €12,058 | €24,631 | +€12,573 | +104.3% |
| Income taxes | 67/77 | €432 | €5,836 | +€5,404 | +1251.6% |
| Profit (loss) for the period | 9904 | €11,626 | €18,795 | +€7,169 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,626 | €18,795 | +€7,169 | +61.7% |
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 9 October 2026 via checked.be.