Arva: 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.
Arva
Largest movements
- Tangible fixed assets -€15,703
down €15,703 (-41.5%), from €37,856 to €22,153
of which Furniture and vehicles: -€15,529
- Stocks and contracts +€13,312
new in 2025: €13,312
- Cash -€7,854
down €7,854 (-51.4%), from €15,275 to €7,422
mainly Stocks and contracts (-€13,312) and Debts after one year (-€8,136)
- Receivables within one year -€1,748
down €1,748 (-15.7%), from €11,117 to €9,368
of which Other amounts receivable: -€1,900
- Debts after one year -€8,136
down €8,136 (-28.6%), from €28,489 to €20,353
- Tax, wage and social debts -€5,874
down €5,874 (-93.3%), from €6,299 to €425
- Reserves +€4,653
up €4,653 (+27.0%), from €17,228 to €21,881
- Trade debts -€2,978
down €2,978 (-92.5%), from €3,220 to €242
- Gross operating margin -€12,393
down €12,393 (-34.6%), from €35,823 to €23,430
- Depreciation +€5,234
up €5,234 (+50.0%), from €10,469 to €15,703
- Taxes -€4,690
down €4,690 (-71.6%), from €6,549 to €1,859
- Financial income +€418
up €418 (+194.1%), from €215 to €634
- Financial charges +€373
up €373 (+34.3%), from €1,088 to €1,461
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 | €65,040 | €53,037 | -€12,003 | -18.5% |
| Fixed assets | 21/28 | €37,856 | €22,153 | -€15,703 | -41.5% |
| Tangible fixed assets | 22/27 | €37,856 | €22,153 | -€15,703 | -41.5% |
| Plant, machinery and equipment | 23 | €1,735 | €1,561 | -€174 | -10.0% |
| Furniture and vehicles | 24 | €36,121 | €20,592 | -€15,529 | -43.0% |
| Current assets | 29/58 | €27,184 | €30,884 | +€3,700 | +13.6% |
| Stocks and contracts in progress | 3 | - | €13,312 | +€13,312 | |
| Contracts in progress | 37 | - | €13,312 | +€13,312 | |
| Amounts receivable within one year | 40/41 | €11,117 | €9,368 | -€1,748 | -15.7% |
| Trade receivables | 40 | €275 | €427 | +€152 | +55.3% |
| Other amounts receivable | 41 | €10,842 | €8,941 | -€1,900 | -17.5% |
| Cash at bank and in hand | 54/58 | €15,275 | €7,422 | -€7,854 | -51.4% |
| Deferred charges and accrued income | 490/1 | €792 | €781 | -€11 | -1.4% |
| Total equity and liabilities | 10/49 | €65,040 | €53,037 | -€12,003 | -18.5% |
| Equity | 10/15 | €19,228 | €23,881 | +€4,653 | +24.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €17,228 | €21,881 | +€4,653 | +27.0% |
| Distributable reserves | 133 | €17,228 | €21,881 | +€4,653 | +27.0% |
| Amounts payable | 17/49 | €45,812 | €29,156 | -€16,656 | -36.4% |
| Amounts payable after more than one year | 17 | €28,489 | €20,353 | -€8,136 | -28.6% |
| Financial debts | 170/4 | €28,489 | €20,353 | -€8,136 | -28.6% |
| Amounts payable within one year | 42/48 | €17,323 | €8,802 | -€8,521 | -49.2% |
| Current portion of amounts payable after more than one year | 42 | €7,804 | €8,136 | +€332 | +4.3% |
| Trade debts | 44 | €3,220 | €242 | -€2,978 | -92.5% |
| Suppliers | 440/4 | €3,220 | €242 | -€2,978 | -92.5% |
| Taxes, remuneration and social security | 45 | €6,299 | €425 | -€5,874 | -93.3% |
| Taxes | 450/3 | €6,299 | €425 | -€5,874 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,469 | €15,703 | +€5,234 | +50.0% |
| Other operating charges | 640/8 | €705 | €387 | -€318 | -45.1% |
| Gross operating margin | 9900 | €35,823 | €23,430 | -€12,393 | -34.6% |
| Operating profit (loss) | 9901 | €24,649 | €7,340 | -€17,309 | -70.2% |
| Financial income | 75/76B | €215 | €634 | +€418 | +194.1% |
| Recurring financial income | 75 | €215 | €634 | +€418 | +194.1% |
| Financial charges | 65/66B | €1,088 | €1,461 | +€373 | +34.3% |
| Recurring financial charges | 65 | €1,088 | €1,461 | +€373 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €23,777 | €6,512 | -€17,264 | -72.6% |
| Income taxes | 67/77 | €6,549 | €1,859 | -€4,690 | -71.6% |
| Profit (loss) for the period | 9904 | €17,228 | €4,653 | -€12,575 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,228 | €4,653 | -€12,575 | -73.0% |
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 8 October 2026 via checked.be.