AREVER: 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.
AREVER
Largest movements
- Tangible fixed assets -€10,403
down €10,403 (-7.4%), from €140,431 to €130,028
of which Other tangible fixed assets: -€6,567
- Current investments +€5,281
new in 2023: €5,281
- Cash -€3,279
down €3,279 (-85.2%), from €3,849 to €569
mainly Debts after one year (-€12,995) and Current portion of long-term debt (-€8,044)
- Receivables within one year +€2,875
up €2,875 (+21.6%), from €13,302 to €16,177
of which Other amounts receivable: +€4,914
- Profit (loss) carried forward +€14,045
up €14,045 (+11.0%), from -€127,701 to -€113,656
- Debts after one year -€12,995
down €12,995 (-15.1%), from €85,821 to €72,826
- Current portion of long-term debt -€8,044
down €8,044 (-50.9%), from €15,802 to €7,758
- Trade debts +€2,961
up €2,961 (+58.7%), from €5,046 to €8,007
- Gross operating margin +€25,581
up €25,581, from -€3,695 to €21,886
- Depreciation -€5,822
down €5,822 (-35.9%), from €16,226 to €10,403
- Financial income +€3,878
new in 2023: €3,878
of which Financial income: +€3,878
- Other operating charges -€342
down €342 (-43.2%), from €791 to €449
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,132 | €154,019 | -€5,113 | -3.2% |
| Fixed assets | 21/28 | €141,981 | €131,992 | -€9,989 | -7.0% |
| Tangible fixed assets | 22/27 | €140,431 | €130,028 | -€10,403 | -7.4% |
| Land and buildings | 22 | €133,607 | €129,770 | -€3,837 | -2.9% |
| Other tangible fixed assets | 26 | €6,825 | €258 | -€6,567 | -96.2% |
| Financial fixed assets | 28 | €1,550 | €1,964 | +€414 | +26.7% |
| Current assets | 29/58 | €17,151 | €22,027 | +€4,877 | +28.4% |
| Amounts receivable within one year | 40/41 | €13,302 | €16,177 | +€2,875 | +21.6% |
| Trade receivables | 40 | €9,212 | €7,173 | -€2,039 | -22.1% |
| Other amounts receivable | 41 | €4,091 | €9,004 | +€4,914 | +120.1% |
| Current investments | 50/53 | - | €5,281 | +€5,281 | |
| Cash at bank and in hand | 54/58 | €3,849 | €569 | -€3,279 | -85.2% |
| Total equity and liabilities | 10/49 | €159,132 | €154,019 | -€5,113 | -3.2% |
| Equity | 10/15 | -€109,101 | -€95,056 | +€14,045 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,701 | -€113,656 | +€14,045 | +11.0% |
| Amounts payable | 17/49 | €268,233 | €249,075 | -€19,158 | -7.1% |
| Amounts payable after more than one year | 17 | €85,821 | €72,826 | -€12,995 | -15.1% |
| Financial debts | 170/4 | €85,821 | €72,826 | -€12,995 | -15.1% |
| Amounts payable within one year | 42/48 | €182,412 | €176,249 | -€6,163 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €15,802 | €7,758 | -€8,044 | -50.9% |
| Trade debts | 44 | €5,046 | €8,007 | +€2,961 | +58.7% |
| Suppliers | 440/4 | €5,046 | €8,007 | +€2,961 | +58.7% |
| Other amounts payable | 47/48 | €161,564 | €160,484 | -€1,080 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,226 | €10,403 | -€5,822 | -35.9% |
| Other operating charges | 640/8 | €791 | €449 | -€342 | -43.2% |
| Gross operating margin | 9900 | -€3,695 | €21,886 | +€25,581 | |
| Operating profit (loss) | 9901 | -€20,711 | €11,034 | +€31,745 | |
| Financial income | 75/76B | - | €3,878 | +€3,878 | |
| Recurring financial income | 75 | - | €3,878 | +€3,878 | |
| Non-recurring financial income | 76B | - | €3,878 | +€3,878 | |
| Financial charges | 65/66B | €1,023 | €867 | -€155 | -15.2% |
| Recurring financial charges | 65 | €1,023 | €867 | -€155 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,734 | €14,045 | +€35,779 | |
| Profit (loss) for the period | 9904 | -€21,734 | €14,045 | +€35,779 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,734 | €14,045 | +€35,779 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.