ARIVAS: what changed
Two fiscal 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.
ARIVAS
Largest movements
- Cash +€63,725
up €63,725 (+92.4%), from €68,965 to €132,690
mainly Net result for the year (+€77,087) and Tax, wage and social debts (+€3,905)
- Receivables within one year +€17,501
up €17,501 (+194.8%), from €8,985 to €26,487
of which Trade receivables: +€17,416
- Reserves +€77,087
up €77,087 (+110.9%), from €69,534 to €146,621
- Tax, wage and social debts +€3,905
up €3,905 (+73.1%), from €5,340 to €9,244
of which Taxes: +€3,905
- Gross operating margin +€30,570
up €30,570 (+46.3%), from €66,004 to €96,574
- Taxes +€6,079
up €6,079 (+46.0%), from €13,217 to €19,296
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 | €78,207 | €159,438 | +€81,232 | +103.9% |
| Current assets | 29/58 | €78,207 | €159,438 | +€81,232 | +103.9% |
| Amounts receivable within one year | 40/41 | €8,985 | €26,487 | +€17,501 | +194.8% |
| Trade receivables | 40 | €8,985 | €26,401 | +€17,416 | +193.8% |
| Other amounts receivable | 41 | €0 | €86 | +€86 | |
| Cash at bank and in hand | 54/58 | €68,965 | €132,690 | +€63,725 | +92.4% |
| Deferred charges and accrued income | 490/1 | €256 | €261 | +€5 | +2.0% |
| Total equity and liabilities | 10/49 | €78,207 | €159,438 | +€81,232 | +103.9% |
| Equity | 10/15 | €72,034 | €149,121 | +€77,087 | +107.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €69,534 | €146,621 | +€77,087 | +110.9% |
| Distributable reserves | 133 | €69,534 | €146,621 | +€77,087 | +110.9% |
| Amounts payable | 17/49 | €6,173 | €10,317 | +€4,144 | +67.1% |
| Amounts payable within one year | 42/48 | €6,173 | €10,317 | +€4,144 | +67.1% |
| Trade debts | 44 | €833 | €957 | +€124 | +14.9% |
| Suppliers | 440/4 | €833 | €957 | +€124 | +14.9% |
| Taxes, remuneration and social security | 45 | €5,340 | €9,244 | +€3,905 | +73.1% |
| Taxes | 450/3 | €5,340 | €9,244 | +€3,905 | +73.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €116 | +€116 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €66,004 | €96,574 | +€30,570 | +46.3% |
| Operating profit (loss) | 9901 | €65,886 | €96,454 | +€30,568 | +46.4% |
| Financial charges | 65/66B | €59 | €70 | +€11 | +18.7% |
| Recurring financial charges | 65 | €59 | €70 | +€11 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €65,826 | €96,383 | +€30,557 | +46.4% |
| Income taxes | 67/77 | €13,217 | €19,296 | +€6,079 | +46.0% |
| Profit (loss) for the period | 9904 | €52,609 | €77,087 | +€24,478 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,609 | €77,087 | +€24,478 | +46.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.