ARIVIC: 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.
ARIVIC
Largest movements
- Stocks and contracts -€6,582
down €6,582 (-9.3%), from €70,935 to €64,353
- Receivables within one year -€2,999
down €2,999 (-2.5%), from €122,026 to €119,027
of which Other amounts receivable: -€2,690
- Cash +€2,970
up €2,970 (+4.4%), from €67,238 to €70,208
mainly Net result for the year (+€92,613) and Other debts (+€70,000)
- Reserves -€102,387
down €102,387 (-52.1%), from €196,584 to €94,197
- Other debts +€70,000
new in 2025: €70,000
- Trade debts +€22,123
up €22,123 (+69.1%), from €32,022 to €54,144
- Tax, wage and social debts +€2,651
up €2,651 (+20.4%), from €13,002 to €15,653
- Gross operating margin -€116,184
down €116,184 (-49.2%), from €236,294 to €120,109
- Taxes -€28,939
down €28,939 (-48.4%), from €59,810 to €30,871
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 | €260,200 | €253,588 | -€6,612 | -2.5% |
| Current assets | 29/58 | €260,200 | €253,588 | -€6,612 | -2.5% |
| Stocks and contracts in progress | 3 | €70,935 | €64,353 | -€6,582 | -9.3% |
| Stocks | 30/36 | €70,935 | €64,353 | -€6,582 | -9.3% |
| Amounts receivable within one year | 40/41 | €122,026 | €119,027 | -€2,999 | -2.5% |
| Trade receivables | 40 | €118,138 | €117,829 | -€310 | -0.3% |
| Other amounts receivable | 41 | €3,888 | €1,198 | -€2,690 | -69.2% |
| Cash at bank and in hand | 54/58 | €67,238 | €70,208 | +€2,970 | +4.4% |
| Total equity and liabilities | 10/49 | €260,200 | €253,588 | -€6,612 | -2.5% |
| Equity | 10/15 | €215,176 | €112,789 | -€102,387 | -47.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €196,584 | €94,197 | -€102,387 | -52.1% |
| Distributable reserves | 133 | €196,584 | €94,197 | -€102,387 | -52.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,024 | €140,799 | +€95,775 | +212.7% |
| Amounts payable within one year | 42/48 | €45,024 | €140,799 | +€95,775 | +212.7% |
| Trade debts | 44 | €32,022 | €54,144 | +€22,123 | +69.1% |
| Suppliers | 440/4 | €32,022 | €54,144 | +€22,123 | +69.1% |
| Advances received on contracts in progress | 46 | - | €1,002 | +€1,002 | |
| Taxes, remuneration and social security | 45 | €13,002 | €15,653 | +€2,651 | +20.4% |
| Taxes | 450/3 | €13,002 | €15,653 | +€2,651 | +20.4% |
| Other amounts payable | 47/48 | - | €70,000 | +€70,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €236,294 | €120,109 | -€116,184 | -49.2% |
| Operating profit (loss) | 9901 | €235,788 | €119,589 | -€116,199 | -49.3% |
| Financial income | 75/76B | €4,691 | €6,663 | +€1,972 | +42.0% |
| Recurring financial income | 75 | €4,691 | €6,663 | +€1,972 | +42.0% |
| Financial charges | 65/66B | €1,621 | €2,767 | +€1,147 | +70.8% |
| Recurring financial charges | 65 | €1,621 | €2,767 | +€1,147 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | €238,858 | €123,484 | -€115,374 | -48.3% |
| Income taxes | 67/77 | €59,810 | €30,871 | -€28,939 | -48.4% |
| Profit (loss) for the period | 9904 | €179,048 | €92,613 | -€86,435 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €179,048 | €92,613 | -€86,435 | -48.3% |
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 7 October 2026 via checked.be.