Arive: 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.
Arive
Largest movements
- Cash +€61,887
up €61,887 (+17.1%), from €362,234 to €424,122
mainly Other debts (+€172,120) and Net result for the year (+€105,173)
- Tangible fixed assets -€25,539
down €25,539 (-25.3%), from €100,758 to €75,219
of which Furniture and vehicles: -€22,681
- Receivables within one year +€8,027
up €8,027 (+8.0%), from €100,000 to €108,027
of which Other amounts receivable: +€13,039
- Other debts +€172,120
up €172,120, from €0 to €172,120
- Reserves -€137,242
down €137,242 (-22.2%), from €618,083 to €480,841
of which Distributable reserves: -€137,242
- Tax, wage and social debts +€14,980
up €14,980 (+168.9%), from €8,871 to €23,851
of which Taxes: +€14,980
- Gross operating margin -€9,512
down €9,512 (-5.4%), from €175,878 to €166,366
- Financial income +€3,686
up €3,686 (+71.3%), from €5,168 to €8,853
- Taxes -€3,196
down €3,196 (-6.9%), from €46,201 to €43,005
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 | €633,191 | €677,901 | +€44,710 | +7.1% |
| Fixed assets | 21/28 | €160,758 | €135,719 | -€25,039 | -15.6% |
| Tangible fixed assets | 22/27 | €100,758 | €75,219 | -€25,539 | -25.3% |
| Plant, machinery and equipment | 23 | €2,141 | €1,907 | -€234 | -10.9% |
| Furniture and vehicles | 24 | €82,276 | €59,595 | -€22,681 | -27.6% |
| Other tangible fixed assets | 26 | €16,342 | €13,717 | -€2,625 | -16.1% |
| Financial fixed assets | 28 | €60,000 | €60,500 | +€500 | +0.8% |
| Current assets | 29/58 | €472,432 | €542,182 | +€69,750 | +14.8% |
| Amounts receivable within one year | 40/41 | €100,000 | €108,027 | +€8,027 | +8.0% |
| Trade receivables | 40 | €59,708 | €54,696 | -€5,012 | -8.4% |
| Other amounts receivable | 41 | €40,292 | €53,331 | +€13,039 | +32.4% |
| Current investments | 50/53 | €9,923 | €9,923 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €362,234 | €424,122 | +€61,887 | +17.1% |
| Deferred charges and accrued income | 490/1 | €275 | €110 | -€165 | -59.9% |
| Total equity and liabilities | 10/49 | €633,191 | €677,901 | +€44,710 | +7.1% |
| Equity | 10/15 | €618,183 | €480,941 | -€137,242 | -22.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €618,083 | €480,841 | -€137,242 | -22.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €618,083 | €480,841 | -€137,242 | -22.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,008 | €196,960 | +€181,952 | +1212.3% |
| Amounts payable within one year | 42/48 | €15,008 | €196,960 | +€181,952 | +1212.3% |
| Trade debts | 44 | €6,137 | €989 | -€5,148 | -83.9% |
| Suppliers | 440/4 | €6,137 | €989 | -€5,148 | -83.9% |
| Taxes, remuneration and social security | 45 | €8,871 | €23,851 | +€14,980 | +168.9% |
| Taxes | 450/3 | €8,871 | €23,851 | +€14,980 | +168.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €172,120 | +€172,120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,186 | €25,539 | +€1,353 | +5.6% |
| Other operating charges | 640/8 | €1,214 | €422 | -€793 | -65.3% |
| Gross operating margin | 9900 | €175,878 | €166,366 | -€9,512 | -5.4% |
| Operating profit (loss) | 9901 | €150,477 | €140,405 | -€10,073 | -6.7% |
| Financial income | 75/76B | €5,168 | €8,853 | +€3,686 | +71.3% |
| Recurring financial income | 75 | €5,168 | €8,853 | +€3,686 | +71.3% |
| Financial charges | 65/66B | €505 | €1,081 | +€576 | +114.2% |
| Recurring financial charges | 65 | €505 | €1,081 | +€576 | +114.2% |
| Profit (loss) for the period before taxes | 9903 | €155,140 | €148,177 | -€6,963 | -4.5% |
| Income taxes | 67/77 | €46,201 | €43,005 | -€3,196 | -6.9% |
| Profit (loss) for the period | 9904 | €108,940 | €105,173 | -€3,767 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €108,940 | €105,173 | -€3,767 | -3.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.