ARVA PLASTICS: 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.
What changed
ARVA PLASTICS
NACE 22.210, Manufacture of rubber and plastic products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€53,733
2024 · €33,540-€87,273
Equity
€1.6m
2024 · €1.7m-€53,733
Cash
€51,242
2024 · €61,200-€9,959
Balance sheet total
€9.2m
2024 · €7.1m+€2.2m
Largest movements
Assets
- Tangible fixed assets +€3.0m
up €3.0m (+70.7%), from €4.2m to €7.1m
of which Land and buildings: +€3.0m
- Receivables after one year -€905,774
down €905,774 (-34.0%), from €2.7m to €1.8m
- Receivables within one year +€109,816
up €109,816 (+144%), from €76,368 to €186,184
of which Trade receivables: +€126,896
Equity and liabilities
- Debts after one year +€1.9m
up €1.9m (+49.2%), from €3.9m to €5.8m
- Current portion of long-term debt +€238,369
up €238,369 (+125%), from €190,081 to €428,450
Income statement
- Staff costs -€386,535
no longer reported in 2025 (was €386,535)
- Gross operating margin -€250,818
down €250,818 (-62.3%), from €402,569 to €151,752
- Financial charges +€109,986
up €109,986 (+161%), from €68,438 to €178,423
- Depreciation +€88,756
up €88,756 (+1,802%), from €4,924 to €93,680
- Taxes +€17,809
up €17,809, from -€6,633 to €11,176
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.
Result 2024
€33,540
Gross operating margin
-€250,818
Staff costs
+€386,535
Depreciation
-€88,756
Other operating charges
+€3,410
Other operating items
-€29,918
Financial income
+€4,422
Financial charges
-€109,986
Taxes
-€17,809
Deferred taxes and other
+€15,646
Result 2025
-€53,733
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€893,841
Investment
-€3.1m
Financing
+€2.1m
Cash 2024
€61,200
From operations (derived)
+€893,841
Net result for the year
-€53,733
Depreciation
+€93,680
Receivables after one year
+€905,774
Receivables within one year
-€109,816
Deferred charges and accrued income
-€1,010
Provisions
-€15,646
Trade debts
+€23,292
Tax, wage and social debts
+€51,299
Investment (derived)
-€3.1m
Investment in fixed assets (net)
-€3.1m
Financing
+€2.1m
Debts after one year
+€1.9m
Current portion of long-term debt
+€238,369
Cash 2025
€51,242
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,054,269 | €9,207,401 | +€2.2m | +30.5% |
| Fixed assets | 21/28 | €4,182,032 | €7,140,070 | +€3.0m | +70.7% |
| Tangible fixed assets | 22/27 | €4,181,611 | €7,140,070 | +€3.0m | +70.7% |
| Land and buildings | 22 | €4,178,546 | €7,136,871 | +€3.0m | +70.8% |
| Plant, machinery and equipment | 23 | - | €3,043 | +€3,043 | |
| Furniture and vehicles | 24 | €3,064 | €156 | -€2,908 | -94.9% |
| Financial fixed assets | 28 | €421 | - | -€421 | |
| Current assets | 29/58 | €2,872,237 | €2,067,330 | -€804,907 | -28.0% |
| Amounts receivable after more than one year | 29 | €2,663,259 | €1,757,484 | -€905,774 | -34.0% |
| Other amounts receivable | 291 | €2,663,259 | €1,757,484 | -€905,774 | -34.0% |
| Amounts receivable within one year | 40/41 | €76,368 | €186,184 | +€109,816 | +144% |
| Trade receivables | 40 | €59,288 | €186,184 | +€126,896 | +214% |
| Other amounts receivable | 41 | €17,080 | - | -€17,080 | |
| Cash at bank and in hand | 54/58 | €61,200 | €51,242 | -€9,959 | -16.3% |
| Deferred charges and accrued income | 490/1 | €71,410 | €72,420 | +€1,010 | +1.4% |
| Total equity and liabilities | 10/49 | €7,054,269 | €9,207,401 | +€2.2m | +30.5% |
| Equity | 10/15 | €1,650,191 | €1,596,458 | -€53,733 | -3.3% |
| Contributions | 10/11 | €347,854 | €347,854 | = | 0.0% |
| Capital | 10 | €347,854 | €347,854 | = | 0.0% |
| Issued capital | 100 | €347,854 | €347,854 | = | 0.0% |
| Reserves | 13 | €1,044,672 | €1,041,464 | -€3,208 | -0.3% |
| Non-distributable reserves | 130/1 | €34,785 | €34,785 | = | 0.0% |
| Legal reserve | 130 | €34,785 | €34,785 | = | 0.0% |
| Tax-exempt reserves | 132 | €371,479 | €368,271 | -€3,208 | -0.9% |
| Distributable reserves | 133 | €638,408 | €638,408 | = | 0.0% |
| Profit (loss) carried forward | 14 | €257,665 | €207,140 | -€50,526 | -19.6% |
| Provisions and deferred taxes | 16 | €1,310,802 | €1,295,156 | -€15,646 | -1.2% |
| Deferred taxes | 168 | €1,310,802 | €1,295,156 | -€15,646 | -1.2% |
| Amounts payable | 17/49 | €4,093,277 | €6,315,787 | +€2.2m | +54.3% |
| Amounts payable after more than one year | 17 | €3,884,919 | €5,794,469 | +€1.9m | +49.2% |
| Financial debts | 170/4 | €3,884,919 | €5,794,469 | +€1.9m | +49.2% |
| Amounts payable within one year | 42/48 | €208,357 | €521,318 | +€312,961 | +150% |
| Current portion of amounts payable after more than one year | 42 | €190,081 | €428,450 | +€238,369 | +125% |
| Trade debts | 44 | €18,277 | €41,569 | +€23,292 | +127% |
| Suppliers | 440/4 | €18,277 | €41,569 | +€23,292 | +127% |
| Taxes, remuneration and social security | 45 | - | €51,299 | +€51,299 | |
| Taxes | 450/3 | - | €51,299 | +€51,299 | |
| Remuneration, social security and pensions | 62 | €386,535 | - | -€386,535 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,924 | €93,680 | +€88,756 | +1,802% |
| Other operating charges | 640/8 | €3,410 | - | -€3,410 | |
| Non-recurring operating charges | 66A | - | €29,918 | +€29,918 | |
| Gross operating margin | 9900 | €402,569 | €151,752 | -€250,818 | -62.3% |
| Operating profit (loss) | 9901 | €7,700 | €28,153 | +€20,453 | +266% |
| Financial income | 75/76B | €87,645 | €92,067 | +€4,422 | +5.0% |
| Recurring financial income | 75 | €87,645 | €92,067 | +€4,422 | +5.0% |
| Financial charges | 65/66B | €68,438 | €178,423 | +€109,986 | +161% |
| Recurring financial charges | 65 | €68,438 | €178,423 | +€109,986 | +161% |
| Profit (loss) for the period before taxes | 9903 | €26,907 | -€58,203 | -€85,110 | |
| Transfer from deferred taxes | 780 | - | €15,646 | +€15,646 | |
| Income taxes | 67/77 | -€6,633 | €11,176 | +€17,809 | |
| Profit (loss) for the period | 9904 | €33,540 | -€53,733 | -€87,273 | |
| Transfer from tax-exempt reserves | 789 | - | €3,208 | +€3,208 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,540 | -€50,526 | -€84,066 |
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 13 October 2026 via checked.be.