ARVA CONFORT: 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.
ARVA CONFORT
Largest movements
- Deferred charges and accrued income +€17,400
new in 2025: €17,400
- Cash +€14,125
up €14,125 (+18.6%), from €76,028 to €90,153
mainly Other debts (+€18,216) and Receivables within one year (+€13,480)
- Receivables within one year -€13,480
down €13,480 (-21.2%), from €63,474 to €49,994
of which Trade receivables: -€11,650
- Tangible fixed assets -€8,014
down €8,014 (-5.2%), from €154,833 to €146,819
of which Furniture and vehicles: -€4,433
- Other debts +€18,216
up €18,216 (+2,323%), from €784 to €19,000
- Profit (loss) carried forward -€14,725
down €14,725 (-16.8%), from €87,404 to €72,679
- Trade debts +€11,663
up €11,663 (+33.4%), from €34,930 to €46,594
- Debts after one year -€9,408
down €9,408 (-6.8%), from €139,185 to €129,778
- Staff costs +€15,963
up €15,963 (+95.3%), from €16,753 to €32,716
- Taxes +€4,477
up €4,477 (+107%), from €4,166 to €8,643
- Depreciation +€4,348
up €4,348 (+102%), from €4,255 to €8,604
- Gross operating margin +€1,406
up €1,406 (+3.7%), from €38,072 to €39,478
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 | €307,674 | €316,880 | +€9,206 | +3.0% |
| Fixed assets | 21/28 | €161,556 | €152,952 | -€8,604 | -5.3% |
| Intangible fixed assets | 21 | €6,722 | €6,133 | -€589 | -8.8% |
| Tangible fixed assets | 22/27 | €154,833 | €146,819 | -€8,014 | -5.2% |
| Land and buildings | 22 | €141,656 | €138,075 | -€3,582 | -2.5% |
| Furniture and vehicles | 24 | €13,177 | €8,744 | -€4,433 | -33.6% |
| Current assets | 29/58 | €146,118 | €163,928 | +€17,810 | +12.2% |
| Stocks and contracts in progress | 3 | €6,616 | €6,381 | -€235 | -3.6% |
| Stocks | 30/36 | €6,616 | €6,381 | -€235 | -3.6% |
| Amounts receivable within one year | 40/41 | €63,474 | €49,994 | -€13,480 | -21.2% |
| Trade receivables | 40 | €54,831 | €43,181 | -€11,650 | -21.2% |
| Other amounts receivable | 41 | €8,643 | €6,813 | -€1,830 | -21.2% |
| Cash at bank and in hand | 54/58 | €76,028 | €90,153 | +€14,125 | +18.6% |
| Deferred charges and accrued income | 490/1 | - | €17,400 | +€17,400 | |
| Total equity and liabilities | 10/49 | €307,674 | €316,880 | +€9,206 | +3.0% |
| Equity | 10/15 | €117,995 | €103,270 | -€14,725 | -12.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | - | €6,197 | +€6,197 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Uncalled capital | 101 | - | €12,395 | +€12,395 | |
| Contributions outside capital | 11 | €6,197 | - | -€6,197 | |
| Share premium | 1100/10 | €6,197 | - | -€6,197 | |
| Reserves | 13 | €24,394 | €24,394 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,194 | €2,194 | = | 0.0% |
| Legal reserve | 130 | - | €2,194 | +€2,194 | |
| Reserves not available under the articles | 1311 | €2,194 | - | -€2,194 | |
| Distributable reserves | 133 | €22,200 | €22,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,404 | €72,679 | -€14,725 | -16.8% |
| Amounts payable | 17/49 | €189,679 | €213,610 | +€23,931 | +12.6% |
| Amounts payable after more than one year | 17 | €139,185 | €129,778 | -€9,408 | -6.8% |
| Financial debts | 170/4 | €139,185 | €129,778 | -€9,408 | -6.8% |
| Amounts payable within one year | 42/48 | €49,781 | €83,004 | +€33,224 | +66.7% |
| Current portion of amounts payable after more than one year | 42 | €9,194 | €9,408 | +€214 | +2.3% |
| Trade debts | 44 | €34,930 | €46,594 | +€11,663 | +33.4% |
| Suppliers | 440/4 | €34,930 | €46,594 | +€11,663 | +33.4% |
| Taxes, remuneration and social security | 45 | €4,872 | €8,003 | +€3,131 | +64.3% |
| Taxes | 450/3 | €342 | €1,917 | +€1,576 | +461% |
| Remuneration and social security | 454/9 | €4,531 | €6,086 | +€1,555 | +34.3% |
| Other amounts payable | 47/48 | €784 | €19,000 | +€18,216 | +2,323% |
| Accrued charges and deferred income | 492/3 | €713 | €828 | +€115 | +16.2% |
| Remuneration, social security and pensions | 62 | €16,753 | €32,716 | +€15,963 | +95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,255 | €8,604 | +€4,348 | +102% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €379 | +€379 | |
| Other operating charges | 640/8 | €1,294 | €1,237 | -€58 | -4.5% |
| Gross operating margin | 9900 | €38,072 | €39,478 | +€1,406 | +3.7% |
| Operating profit (loss) | 9901 | €15,769 | -€3,458 | -€19,227 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,858 | €2,625 | -€233 | -8.2% |
| Recurring financial charges | 65 | €2,858 | €2,625 | -€233 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €12,912 | -€6,082 | -€18,994 | |
| Income taxes | 67/77 | €4,166 | €8,643 | +€4,477 | +107% |
| Profit (loss) for the period | 9904 | €8,745 | -€14,725 | -€23,470 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,745 | -€14,725 | -€23,470 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.