ARS VIVENDI SERVICES: 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.
ARS VIVENDI SERVICES
Largest movements
- Current investments -€20,226
down €20,226 (-45.3%), from €44,652 to €24,426
- Tangible fixed assets +€17,664
up €17,664 (+136%), from €12,999 to €30,662
of which Furniture and vehicles: +€13,893
- Deferred charges and accrued income +€2,587
up €2,587 (+5,749%), from €45 to €2,632
- Receivables within one year +€2,551
up €2,551 (+20.3%), from €12,543 to €15,095
of which Other amounts receivable: +€1,828
- Tax, wage and social debts -€11,754
down €11,754 (-75.9%), from €15,493 to €3,739
of which Taxes: -€12,516
- Profit (loss) carried forward +€11,272
up €11,272 (+25.7%), from €43,882 to €55,154
- Trade debts +€3,058
up €3,058 (+320%), from €955 to €4,012
- Gross operating margin -€39,400
down €39,400 (-68.7%), from €57,358 to €17,958
- Purchases and services +€17,986
up €17,986 (+20.9%), from €85,958 to €103,943
- Taxes -€10,499
down €10,499 (-83.5%), from €12,570 to €2,071
- Depreciation +€3,768
up €3,768 (+541%), from €697 to €4,465
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,330 | €72,906 | +€2,576 | +3.7% |
| Fixed assets | 21/28 | €13,089 | €30,753 | +€17,664 | +135% |
| Tangible fixed assets | 22/27 | €12,999 | €30,662 | +€17,664 | +136% |
| Furniture and vehicles | 24 | €5,903 | €19,796 | +€13,893 | +235% |
| Other tangible fixed assets | 26 | €7,095 | €10,866 | +€3,771 | +53.1% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €57,240 | €42,152 | -€15,088 | -26.4% |
| Amounts receivable within one year | 40/41 | €12,543 | €15,095 | +€2,551 | +20.3% |
| Trade receivables | 40 | €11,046 | €11,769 | +€723 | +6.5% |
| Other amounts receivable | 41 | €1,497 | €3,326 | +€1,828 | +122% |
| Current investments | 50/53 | €44,652 | €24,426 | -€20,226 | -45.3% |
| Deferred charges and accrued income | 490/1 | €45 | €2,632 | +€2,587 | +5,749% |
| Total equity and liabilities | 10/49 | €70,330 | €72,906 | +€2,576 | +3.7% |
| Equity | 10/15 | €53,882 | €65,154 | +€11,272 | +20.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,882 | €55,154 | +€11,272 | +25.7% |
| Amounts payable | 17/49 | €16,448 | €7,751 | -€8,696 | -52.9% |
| Amounts payable within one year | 42/48 | €16,448 | €7,751 | -€8,696 | -52.9% |
| Trade debts | 44 | €955 | €4,012 | +€3,058 | +320% |
| Suppliers | 440/4 | €955 | €4,012 | +€3,058 | +320% |
| Taxes, remuneration and social security | 45 | €15,493 | €3,739 | -€11,754 | -75.9% |
| Taxes | 450/3 | €15,493 | €2,977 | -€12,516 | -80.8% |
| Remuneration and social security | 454/9 | - | €762 | +€762 | |
| Goods, raw materials, services and sundry goods | 60/61 | €85,958 | €103,943 | +€17,986 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €697 | €4,465 | +€3,768 | +541% |
| Other operating charges | 640/8 | €210 | €59 | -€151 | -71.8% |
| Gross operating margin | 9900 | €57,358 | €17,958 | -€39,400 | -68.7% |
| Operating profit (loss) | 9901 | €56,451 | €13,434 | -€43,017 | -76.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €91 | +€91 | |
| Recurring financial charges | 65 | - | €91 | +€91 | |
| Profit (loss) for the period before taxes | 9903 | €56,451 | €13,343 | -€43,108 | -76.4% |
| Income taxes | 67/77 | €12,570 | €2,071 | -€10,499 | -83.5% |
| Profit (loss) for the period | 9904 | €43,882 | €11,272 | -€32,609 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,882 | €11,272 | -€32,609 | -74.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.