ARR GROUP: 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.
ARR GROUP
Largest movements
- Receivables within one year +€9,724
up €9,724 (+21.5%), from €45,211 to €54,935
of which Trade receivables: +€9,729
- Cash +€7,136
up €7,136 (+892.0%), from €800 to €7,936
mainly Trade debts (+€8,574) and Accrued charges and deferred income (+€6,000)
- Tangible fixed assets +€1,155
up €1,155 (+321.3%), from €359 to €1,514
- Trade debts +€8,574
up €8,574 (+39.5%), from €21,721 to €30,295
- Accrued charges and deferred income +€6,000
new in 2024: €6,000
- Other debts -€5,783
down €5,783 (-12.3%), from €46,830 to €41,047
- Tax, wage and social debts +€4,941
up €4,941 (+837.5%), from €590 to €5,531
of which Remuneration and social security: +€3,000
- Profit (loss) carried forward +€4,283
up €4,283 (+1868.4%), from €229 to €4,512
- Turnover +€85,506
up €85,506 (+345.5%), from €24,751 to €110,257
- Purchases and services +€79,301
up €79,301 (+326.4%), from €24,295 to €103,596
- Gross operating margin +€6,205
up €6,205 (+1359.9%), from €456 to €6,661
- Taxes +€1,482
new in 2024: €1,482
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,371 | €89,385 | +€18,015 | +25.2% |
| Fixed assets | 21/28 | €359 | €1,514 | +€1,155 | +321.3% |
| Tangible fixed assets | 22/27 | €359 | €1,514 | +€1,155 | +321.3% |
| Plant, machinery and equipment | 23 | €359 | €1,514 | +€1,155 | +321.3% |
| Current assets | 29/58 | €71,011 | €87,871 | +€16,860 | +23.7% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Contracts in progress | 37 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,211 | €54,935 | +€9,724 | +21.5% |
| Trade receivables | 40 | €45,206 | €54,935 | +€9,729 | +21.5% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €800 | €7,936 | +€7,136 | +892.0% |
| Total equity and liabilities | 10/49 | €71,371 | €89,385 | +€18,015 | +25.2% |
| Equity | 10/15 | €2,229 | €6,512 | +€4,283 | +192.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Share premium | 1100/10 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €229 | €4,512 | +€4,283 | +1868.4% |
| Amounts payable | 17/49 | €69,141 | €82,873 | +€13,732 | +19.9% |
| Amounts payable within one year | 42/48 | €69,141 | €76,873 | +€7,732 | +11.2% |
| Trade debts | 44 | €21,721 | €30,295 | +€8,574 | +39.5% |
| Suppliers | 440/4 | €21,721 | €30,295 | +€8,574 | +39.5% |
| Taxes, remuneration and social security | 45 | €590 | €5,531 | +€4,941 | +837.5% |
| Taxes | 450/3 | €590 | €2,531 | +€1,941 | +329.0% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €46,830 | €41,047 | -€5,783 | -12.3% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Turnover | 70 | €24,751 | €110,257 | +€85,506 | +345.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,295 | €103,596 | +€79,301 | +326.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357 | €725 | +€367 | +102.7% |
| Other operating charges | 640/8 | €357 | €118 | -€239 | -66.9% |
| Gross operating margin | 9900 | €456 | €6,661 | +€6,205 | +1359.9% |
| Operating profit (loss) | 9901 | -€258 | €5,818 | +€6,076 | |
| Financial income | 75/76B | €144 | €0 | -€144 | -99.9% |
| Recurring financial income | 75 | €144 | €0 | -€144 | -99.9% |
| Financial charges | 65/66B | €52 | €54 | +€2 | +4.0% |
| Recurring financial charges | 65 | €52 | €54 | +€2 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€166 | €5,765 | +€5,930 | |
| Income taxes | 67/77 | - | €1,482 | +€1,482 | |
| Profit (loss) for the period | 9904 | -€166 | €4,283 | +€4,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€166 | €4,283 | +€4,448 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.