ARPIVA: 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.
ARPIVA
Largest movements
- Current investments -€10,307
down €10,307 (-12.5%), from €82,588 to €72,281
- Receivables within one year +€1,264
up €1,264 (+38.2%), from €3,309 to €4,573
- Profit (loss) carried forward -€9,235
down €9,235 (-10.0%), from -€91,964 to -€101,199
- Gross operating margin +€11,277
up €11,277 (+55.6%), from -€20,276 to -€8,999
- Financial income -€4,924
down €4,924 (-83.9%), from €5,868 to €944
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.
Derived cash bridge
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 | €88,136 | €78,363 | -€9,773 | -11.1% |
| Current assets | 29/58 | €88,136 | €78,363 | -€9,773 | -11.1% |
| Amounts receivable within one year | 40/41 | €3,309 | €4,573 | +€1,264 | +38.2% |
| Other amounts receivable | 41 | €3,309 | €4,573 | +€1,264 | +38.2% |
| Current investments | 50/53 | €82,588 | €72,281 | -€10,307 | -12.5% |
| Cash at bank and in hand | 54/58 | €2,239 | €1,509 | -€730 | -32.6% |
| Total equity and liabilities | 10/49 | €88,136 | €78,363 | -€9,773 | -11.1% |
| Equity | 10/15 | €87,075 | €77,840 | -€9,235 | -10.6% |
| Contributions | 10/11 | €30,987 | €30,987 | -€0 | 0.0% |
| Reserves | 13 | €148,052 | €148,053 | +€1 | 0.0% |
| Distributable reserves | 133 | €148,052 | €148,053 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€91,964 | -€101,199 | -€9,235 | -10.0% |
| Amounts payable | 17/49 | €1,061 | €523 | -€538 | -50.7% |
| Amounts payable within one year | 42/48 | €1,061 | €523 | -€538 | -50.7% |
| Taxes, remuneration and social security | 45 | €1,061 | €523 | -€538 | -50.7% |
| Taxes | 450/3 | €974 | €436 | -€538 | -55.2% |
| Remuneration and social security | 454/9 | €87 | €87 | -€0 | -0.3% |
| Non-recurring operating charges | 66A | - | €261 | +€261 | |
| Gross operating margin | 9900 | -€20,276 | -€8,999 | +€11,277 | +55.6% |
| Operating profit (loss) | 9901 | -€20,276 | -€9,260 | +€11,016 | +54.3% |
| Financial income | 75/76B | €5,868 | €944 | -€4,924 | -83.9% |
| Recurring financial income | 75 | €5,868 | €944 | -€4,924 | -83.9% |
| Financial charges | 65/66B | €1,086 | €925 | -€161 | -14.9% |
| Recurring financial charges | 65 | €1,086 | €925 | -€161 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,494 | -€9,241 | +€6,253 | +40.4% |
| Income taxes | 67/77 | €5 | -€6 | -€11 | |
| Profit (loss) for the period | 9904 | -€15,499 | -€9,235 | +€6,264 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,499 | -€9,235 | +€6,264 | +40.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.