Arvi: 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.
Arvi
Largest movements
- Cash +€35,880
up €35,880 (+49.9%), from €71,893 to €107,773
mainly Net result for the year (+€44,895) and Trade debts (+€3,448)
- Tangible fixed assets +€7,369
up €7,369 (+533%), from €1,383 to €8,752
- Deferred charges and accrued income +€3,965
up €3,965 (+1,250%), from €317 to €4,282
- Receivables within one year +€1,974
up €1,974 (+17.1%), from €11,548 to €13,522
- Reserves +€44,062
up €44,062 (+74.9%), from €58,813 to €102,875
- Trade debts +€3,448
up €3,448 (+767%), from €450 to €3,898
- Tax, wage and social debts +€2,441
up €2,441 (+12.0%), from €20,393 to €22,835
of which Taxes: +€2,434
- Depreciation +€2,172
up €2,172 (+1,813%), from €120 to €2,292
- Gross operating margin -€1,093
down €1,093 (-1.8%), from €60,675 to €59,582
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 | €85,141 | €134,328 | +€49,187 | +57.8% |
| Fixed assets | 21/28 | €1,383 | €8,752 | +€7,369 | +533% |
| Tangible fixed assets | 22/27 | €1,383 | €8,752 | +€7,369 | +533% |
| Furniture and vehicles | 24 | €1,383 | €8,752 | +€7,369 | +533% |
| Current assets | 29/58 | €83,758 | €125,576 | +€41,818 | +49.9% |
| Amounts receivable within one year | 40/41 | €11,548 | €13,522 | +€1,974 | +17.1% |
| Trade receivables | 40 | €11,548 | €13,522 | +€1,974 | +17.1% |
| Cash at bank and in hand | 54/58 | €71,893 | €107,773 | +€35,880 | +49.9% |
| Deferred charges and accrued income | 490/1 | €317 | €4,282 | +€3,965 | +1,250% |
| Total equity and liabilities | 10/49 | €85,141 | €134,328 | +€49,187 | +57.8% |
| Equity | 10/15 | €61,813 | €105,875 | +€44,062 | +71.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,813 | €102,875 | +€44,062 | +74.9% |
| Distributable reserves | 133 | €58,813 | €102,875 | +€44,062 | +74.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,328 | €28,453 | +€5,124 | +22.0% |
| Amounts payable within one year | 42/48 | €22,813 | €28,448 | +€5,635 | +24.7% |
| Trade debts | 44 | €450 | €3,898 | +€3,448 | +767% |
| Suppliers | 440/4 | €450 | €3,898 | +€3,448 | +767% |
| Taxes, remuneration and social security | 45 | €20,393 | €22,835 | +€2,441 | +12.0% |
| Taxes | 450/3 | €18,780 | €21,215 | +€2,434 | +13.0% |
| Remuneration and social security | 454/9 | €1,613 | €1,620 | +€7 | +0.4% |
| Other amounts payable | 47/48 | €1,970 | €1,715 | -€254 | -12.9% |
| Accrued charges and deferred income | 492/3 | €515 | €5 | -€511 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €2,292 | +€2,172 | +1,813% |
| Other operating charges | 640/8 | €254 | €425 | +€171 | +67.4% |
| Gross operating margin | 9900 | €60,675 | €59,582 | -€1,093 | -1.8% |
| Operating profit (loss) | 9901 | €60,302 | €56,865 | -€3,436 | -5.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €54 | €91 | +€37 | +67.4% |
| Recurring financial charges | 65 | €54 | €91 | +€37 | +67.4% |
| Profit (loss) for the period before taxes | 9903 | €60,247 | €56,776 | -€3,472 | -5.8% |
| Income taxes | 67/77 | €12,372 | €11,880 | -€492 | -4.0% |
| Profit (loss) for the period | 9904 | €47,875 | €44,895 | -€2,980 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,875 | €44,895 | -€2,980 | -6.2% |
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 17 October 2026 via checked.be.