ARIVANA: 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.
ARIVANA
Largest movements
- Cash +€52,350
up €52,350 (+5235.0%), from €1,000 to €53,350
mainly Net result for the year (+€55,004) and Tax, wage and social debts (+€9,332)
- Tangible fixed assets +€6,289
new in 2025: €6,289
- Receivables within one year +€4,558
up €4,558 (+98.0%), from €4,650 to €9,208
- Profit (loss) carried forward +€54,171
up €54,171 (+6263.6%), from €865 to €55,035
- Tax, wage and social debts +€9,332
up €9,332 (+1383.8%), from €674 to €10,006
- Trade debts -€2,333
down €2,333 (-92.3%), from €2,528 to €195
- Other debts +€2,324
up €2,324 (+398.6%), from €583 to €2,907
- Gross operating margin +€70,647
up €70,647 (+3328.8%), from €2,122 to €72,769
- Taxes +€14,033
up €14,033 (+3306.0%), from €424 to €14,457
- Depreciation +€2,551
new in 2025: €2,551
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 | €5,650 | €69,144 | +€63,494 | +1123.8% |
| Fixed assets | 21/28 | - | €6,289 | +€6,289 | |
| Tangible fixed assets | 22/27 | - | €6,289 | +€6,289 | |
| Furniture and vehicles | 24 | - | €6,289 | +€6,289 | |
| Current assets | 29/58 | €5,650 | €62,855 | +€57,205 | +1012.5% |
| Amounts receivable within one year | 40/41 | €4,650 | €9,208 | +€4,558 | +98.0% |
| Trade receivables | 40 | €4,650 | €9,208 | +€4,558 | +98.0% |
| Cash at bank and in hand | 54/58 | €1,000 | €53,350 | +€52,350 | +5235.0% |
| Deferred charges and accrued income | 490/1 | - | €296 | +€296 | |
| Total equity and liabilities | 10/49 | €5,650 | €69,144 | +€63,494 | +1123.8% |
| Equity | 10/15 | €1,865 | €56,035 | +€54,171 | +2904.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €865 | €55,035 | +€54,171 | +6263.6% |
| Amounts payable | 17/49 | €3,785 | €13,108 | +€9,323 | +246.3% |
| Amounts payable within one year | 42/48 | €3,785 | €13,108 | +€9,323 | +246.3% |
| Trade debts | 44 | €2,528 | €195 | -€2,333 | -92.3% |
| Suppliers | 440/4 | €2,528 | €195 | -€2,333 | -92.3% |
| Taxes, remuneration and social security | 45 | €674 | €10,006 | +€9,332 | +1383.8% |
| Taxes | 450/3 | €674 | €10,006 | +€9,332 | +1383.8% |
| Other amounts payable | 47/48 | €583 | €2,907 | +€2,324 | +398.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,551 | +€2,551 | |
| Other operating charges | 640/8 | - | €682 | +€682 | |
| Gross operating margin | 9900 | €2,122 | €72,769 | +€70,647 | +3328.8% |
| Operating profit (loss) | 9901 | €2,122 | €69,536 | +€67,414 | +3176.4% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | - | €95 | +€95 | |
| Recurring financial charges | 65 | - | €95 | +€95 | |
| Profit (loss) for the period before taxes | 9903 | €2,122 | €69,461 | +€67,339 | +3172.9% |
| Income taxes | 67/77 | €424 | €14,457 | +€14,033 | +3306.0% |
| Profit (loss) for the period | 9904 | €1,698 | €55,004 | +€53,306 | +3139.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,698 | €55,004 | +€53,306 | +3139.6% |
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.