ARALVIVA: 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.
ARALVIVA
Largest movements
- Tangible fixed assets -€23,340
down €23,340 (-56.3%), from €41,431 to €18,092
of which Furniture and vehicles: -€22,428
- Receivables within one year -€19,493
down €19,493 (-4.4%), from €442,382 to €422,889
of which Other amounts receivable: -€45,937
- Other debts +€421,028
new in 2025: €421,028
- Reserves -€379,939
down €379,939 (-32.7%), from €1.2m to €782,084
- Debts after one year -€102,842
down €102,842 (-22.6%), from €454,929 to €352,087
- Gross operating margin -€141,384
down €141,384 (-48.5%), from €291,270 to €149,886
- Taxes -€34,910
down €34,910 (-59.8%), from €58,421 to €23,511
- Financial income +€32,968
new in 2025: €32,968
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 | €1,786,015 | €1,725,444 | -€60,571 | -3.4% |
| Fixed assets | 21/28 | €1,322,804 | €1,299,465 | -€23,340 | -1.8% |
| Tangible fixed assets | 22/27 | €41,431 | €18,092 | -€23,340 | -56.3% |
| Plant, machinery and equipment | 23 | €1,688 | €777 | -€911 | -54.0% |
| Furniture and vehicles | 24 | €39,743 | €17,315 | -€22,428 | -56.4% |
| Financial fixed assets | 28 | €1,281,373 | €1,281,373 | = | 0.0% |
| Current assets | 29/58 | €463,210 | €425,979 | -€37,231 | -8.0% |
| Amounts receivable within one year | 40/41 | €442,382 | €422,889 | -€19,493 | -4.4% |
| Trade receivables | 40 | €0 | €26,444 | +€26,444 | |
| Other amounts receivable | 41 | €442,382 | €396,445 | -€45,937 | -10.4% |
| Cash at bank and in hand | 54/58 | €16,979 | €1,603 | -€15,376 | -90.6% |
| Deferred charges and accrued income | 490/1 | €3,849 | €1,487 | -€2,362 | -61.4% |
| Total equity and liabilities | 10/49 | €1,786,015 | €1,725,444 | -€60,571 | -3.4% |
| Equity | 10/15 | €1,222,023 | €842,084 | -€379,939 | -31.1% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €1,162,023 | €782,084 | -€379,939 | -32.7% |
| Distributable reserves | 133 | €1,162,023 | €782,084 | -€379,939 | -32.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €563,992 | €883,360 | +€319,368 | +56.6% |
| Amounts payable after more than one year | 17 | €454,929 | €352,087 | -€102,842 | -22.6% |
| Financial debts | 170/4 | €454,929 | €352,087 | -€102,842 | -22.6% |
| Amounts payable within one year | 42/48 | €109,063 | €530,818 | +€421,755 | +387% |
| Current portion of amounts payable after more than one year | 42 | €104,900 | €102,842 | -€2,058 | -2.0% |
| Trade debts | 44 | €44 | €713 | +€669 | +1,514% |
| Suppliers | 440/4 | €44 | €713 | +€669 | +1,514% |
| Taxes, remuneration and social security | 45 | €4,119 | €6,235 | +€2,116 | +51.4% |
| Taxes | 450/3 | €4,119 | €4,256 | +€138 | +3.3% |
| Remuneration and social security | 454/9 | - | €1,978 | +€1,978 | |
| Other amounts payable | 47/48 | - | €421,028 | +€421,028 | |
| Accrued charges and deferred income | 492/3 | €0 | €455 | +€455 | |
| Remuneration, social security and pensions | 62 | €1,520 | €1,520 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,340 | €23,340 | = | 0.0% |
| Other operating charges | 640/8 | €1,582 | €1,711 | +€129 | +8.2% |
| Gross operating margin | 9900 | €291,270 | €149,886 | -€141,384 | -48.5% |
| Operating profit (loss) | 9901 | €264,828 | €123,316 | -€141,513 | -53.4% |
| Financial income | 75/76B | - | €32,968 | +€32,968 | |
| Recurring financial income | 75 | - | €32,968 | +€32,968 | |
| Financial charges | 65/66B | €14,458 | €12,711 | -€1,747 | -12.1% |
| Recurring financial charges | 65 | €14,458 | €12,711 | -€1,747 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €250,371 | €143,573 | -€106,798 | -42.7% |
| Income taxes | 67/77 | €58,421 | €23,511 | -€34,910 | -59.8% |
| Profit (loss) for the period | 9904 | €191,949 | €120,061 | -€71,888 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €191,949 | €120,061 | -€71,888 | -37.5% |
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 26 October 2026 via checked.be.