ARIVIN: 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.
ARIVIN
Largest movements
- Receivables within one year -€25,589
down €25,589 (-53.9%), from €47,448 to €21,858
of which Trade receivables: -€28,208
- Cash +€11,091
up €11,091 (+75.3%), from €14,737 to €25,828
mainly Receivables within one year (+€25,589) and Depreciation (+€5,416)
- Deferred charges and accrued income +€1,328
up €1,328 (+73.3%), from €1,812 to €3,140
- Tax, wage and social debts -€13,764
down €13,764 (-80.6%), from €17,077 to €3,314
- Gross operating margin -€38,919
down €38,919 (-57.0%), from €68,328 to €29,409
- Taxes -€9,872
down €9,872 (-86.0%), from €11,485 to €1,614
- Financial charges +€9,753
up €9,753 (+77.6%), from €12,565 to €22,318
- Depreciation +€1,686
up €1,686 (+45.2%), from €3,730 to €5,416
- Financial income +€953
up €953 (+1008.5%), from €94 to €1,047
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 | €79,290 | €65,668 | -€13,621 | -17.2% |
| Fixed assets | 21/28 | €15,293 | €14,842 | -€451 | -2.9% |
| Tangible fixed assets | 22/27 | €15,293 | €14,842 | -€451 | -2.9% |
| Land and buildings | 22 | - | €3,749 | +€3,749 | |
| Plant, machinery and equipment | 23 | €15,293 | €11,093 | -€4,200 | -27.5% |
| Current assets | 29/58 | €63,997 | €50,827 | -€13,171 | -20.6% |
| Amounts receivable within one year | 40/41 | €47,448 | €21,858 | -€25,589 | -53.9% |
| Trade receivables | 40 | €28,208 | €0 | -€28,208 | -100.0% |
| Other amounts receivable | 41 | €19,240 | €21,858 | +€2,618 | +13.6% |
| Cash at bank and in hand | 54/58 | €14,737 | €25,828 | +€11,091 | +75.3% |
| Deferred charges and accrued income | 490/1 | €1,812 | €3,140 | +€1,328 | +73.3% |
| Total equity and liabilities | 10/49 | €79,290 | €65,668 | -€13,621 | -17.2% |
| Equity | 10/15 | €58,831 | €59,473 | +€642 | +1.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,831 | €56,473 | +€642 | +1.1% |
| Distributable reserves | 133 | €55,831 | €56,473 | +€642 | +1.1% |
| Amounts payable | 17/49 | €20,459 | €6,195 | -€14,263 | -69.7% |
| Amounts payable within one year | 42/48 | €19,980 | €5,886 | -€14,094 | -70.5% |
| Trade debts | 44 | €2,903 | €2,572 | -€331 | -11.4% |
| Suppliers | 440/4 | €2,903 | €2,572 | -€331 | -11.4% |
| Taxes, remuneration and social security | 45 | €17,077 | €3,314 | -€13,764 | -80.6% |
| Taxes | 450/3 | €17,077 | €3,314 | -€13,764 | -80.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €478 | €310 | -€169 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,730 | €5,416 | +€1,686 | +45.2% |
| Other operating charges | 640/8 | €648 | €467 | -€181 | -28.0% |
| Gross operating margin | 9900 | €68,328 | €29,409 | -€38,919 | -57.0% |
| Operating profit (loss) | 9901 | €63,950 | €23,526 | -€40,424 | -63.2% |
| Financial income | 75/76B | €94 | €1,047 | +€953 | +1008.5% |
| Recurring financial income | 75 | €94 | €1,047 | +€953 | +1008.5% |
| Financial charges | 65/66B | €12,565 | €22,318 | +€9,753 | +77.6% |
| Recurring financial charges | 65 | €12,565 | €22,318 | +€9,753 | +77.6% |
| Profit (loss) for the period before taxes | 9903 | €51,479 | €2,255 | -€49,224 | -95.6% |
| Income taxes | 67/77 | €11,485 | €1,614 | -€9,872 | -86.0% |
| Profit (loss) for the period | 9904 | €39,994 | €642 | -€39,352 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,994 | €642 | -€39,352 | -98.4% |
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 1 October 2026 via checked.be.