ARD Prévention: 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.
ARD Prévention
Largest movements
- Receivables within one year +€22,032
up €22,032 (+142%), from €15,524 to €37,556
of which Trade receivables: +€15,643
- Tangible fixed assets -€12,091
down €12,091 (-45.7%), from €26,460 to €14,369
of which Furniture and vehicles: -€17,664
- Deferred charges and accrued income -€10,757
down €10,757 (-90.9%), from €11,831 to €1,074
- Cash -€7,530
down €7,530 (-11.1%), from €67,723 to €60,194
mainly Receivables within one year (-€22,032) and Tax, wage and social debts (-€18,055)
- Reserves +€22,000
up €22,000 (+31.4%), from €70,000 to €92,000
- Tax, wage and social debts -€18,055
no longer reported in 2025 (was €18,055)
- Debts after one year -€9,492
down €9,492 (-63.4%), from €14,962 to €5,470
- Trade debts -€3,084
down €3,084 (-100%), from €3,084 to €0
- Gross operating margin -€18,934
down €18,934 (-28.2%), from €67,068 to €48,134
- Taxes -€7,936
down €7,936 (-57.9%), from €13,712 to €5,776
- Depreciation -€2,916
down €2,916 (-27.5%), from €10,615 to €7,698
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 | €121,538 | €113,192 | -€8,345 | -6.9% |
| Fixed assets | 21/28 | €26,460 | €14,369 | -€12,091 | -45.7% |
| Tangible fixed assets | 22/27 | €26,460 | €14,369 | -€12,091 | -45.7% |
| Plant, machinery and equipment | 23 | €1,202 | €6,775 | +€5,573 | +464% |
| Furniture and vehicles | 24 | €25,258 | €7,593 | -€17,664 | -69.9% |
| Current assets | 29/58 | €95,078 | €98,824 | +€3,745 | +3.9% |
| Amounts receivable within one year | 40/41 | €15,524 | €37,556 | +€22,032 | +142% |
| Trade receivables | 40 | €11,344 | €26,987 | +€15,643 | +138% |
| Other amounts receivable | 41 | €4,180 | €10,569 | +€6,389 | +153% |
| Cash at bank and in hand | 54/58 | €67,723 | €60,194 | -€7,530 | -11.1% |
| Deferred charges and accrued income | 490/1 | €11,831 | €1,074 | -€10,757 | -90.9% |
| Total equity and liabilities | 10/49 | €121,538 | €113,192 | -€8,345 | -6.9% |
| Equity | 10/15 | €76,194 | €98,230 | +€22,037 | +28.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €92,000 | +€22,000 | +31.4% |
| Distributable reserves | 133 | €70,000 | €92,000 | +€22,000 | +31.4% |
| Profit (loss) carried forward | 14 | €194 | €230 | +€37 | +18.9% |
| Amounts payable | 17/49 | €45,344 | €14,962 | -€30,382 | -67.0% |
| Amounts payable after more than one year | 17 | €14,962 | €5,470 | -€9,492 | -63.4% |
| Financial debts | 170/4 | €14,962 | €5,470 | -€9,492 | -63.4% |
| Amounts payable within one year | 42/48 | €30,382 | €9,492 | -€20,890 | -68.8% |
| Current portion of amounts payable after more than one year | 42 | €9,243 | €9,492 | +€250 | +2.7% |
| Trade debts | 44 | €3,084 | €0 | -€3,084 | -100% |
| Suppliers | 440/4 | €3,084 | - | -€3,084 | |
| Taxes, remuneration and social security | 45 | €18,055 | - | -€18,055 | |
| Taxes | 450/3 | €18,055 | - | -€18,055 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,615 | €7,698 | -€2,916 | -27.5% |
| Other operating charges | 640/8 | €866 | €648 | -€218 | -25.1% |
| Non-recurring operating charges | 66A | - | €11,135 | +€11,135 | |
| Gross operating margin | 9900 | €67,068 | €48,134 | -€18,934 | -28.2% |
| Operating profit (loss) | 9901 | €55,587 | €28,652 | -€26,935 | -48.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | +6,200% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +6,200% |
| Financial charges | 65/66B | €996 | €840 | -€156 | -15.6% |
| Recurring financial charges | 65 | €996 | €840 | -€156 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €54,592 | €27,813 | -€26,779 | -49.1% |
| Income taxes | 67/77 | €13,712 | €5,776 | -€7,936 | -57.9% |
| Profit (loss) for the period | 9904 | €40,879 | €22,037 | -€18,843 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,879 | €22,037 | -€18,843 | -46.1% |
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 16 October 2026 via checked.be.