ARVICO: 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.
ARVICO
Largest movements
- Cash +€29,323
up €29,323 (+26.6%), from €110,410 to €139,733
mainly Other debts (+€156,740) and Net result for the year (+€49,071)
- Tangible fixed assets -€5,988
down €5,988 (-24.1%), from €24,818 to €18,830
of which Other tangible fixed assets: -€4,751
- Other debts +€156,740
up €156,740 (+3,896%), from €4,023 to €160,762
- Reserves -€75,000
down €75,000 (-75.0%), from €100,000 to €25,000
- Profit (loss) carried forward -€53,679
down €53,679 (-100.0%), from €53,679 to €1
- Debts after one year -€11,325
down €11,325 (-8.9%), from €127,302 to €115,977
- Gross operating margin +€12,452
up €12,452 (+19.7%), from €63,276 to €75,728
- Taxes +€2,317
up €2,317 (+18.5%), from €12,519 to €14,836
- Depreciation +€1,087
up €1,087 (+22.2%), from €4,901 to €5,988
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 | €309,524 | €328,533 | +€19,008 | +6.1% |
| Fixed assets | 21/28 | €24,818 | €18,830 | -€5,988 | -24.1% |
| Tangible fixed assets | 22/27 | €24,818 | €18,830 | -€5,988 | -24.1% |
| Plant, machinery and equipment | 23 | €4,818 | €3,581 | -€1,238 | -25.7% |
| Other tangible fixed assets | 26 | €20,000 | €15,250 | -€4,751 | -23.8% |
| Current assets | 29/58 | €284,706 | €309,703 | +€24,997 | +8.8% |
| Amounts receivable within one year | 40/41 | €157,670 | €156,459 | -€1,210 | -0.8% |
| Trade receivables | 40 | €16,408 | €18,797 | +€2,390 | +14.6% |
| Other amounts receivable | 41 | €141,262 | €137,662 | -€3,600 | -2.5% |
| Cash at bank and in hand | 54/58 | €110,410 | €139,733 | +€29,323 | +26.6% |
| Deferred charges and accrued income | 490/1 | €16,627 | €13,510 | -€3,116 | -18.7% |
| Total equity and liabilities | 10/49 | €309,524 | €328,533 | +€19,008 | +6.1% |
| Equity | 10/15 | €153,799 | €25,121 | -€128,679 | -83.7% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Contributions outside capital | 11 | - | €120 | +€120 | |
| Other | 1109/19 | - | €120 | +€120 | |
| Reserves | 13 | €100,000 | €25,000 | -€75,000 | -75.0% |
| Distributable reserves | 133 | €100,000 | €25,000 | -€75,000 | -75.0% |
| Profit (loss) carried forward | 14 | €53,679 | €1 | -€53,679 | -100.0% |
| Amounts payable | 17/49 | €155,725 | €303,412 | +€147,687 | +94.8% |
| Amounts payable after more than one year | 17 | €127,302 | €115,977 | -€11,325 | -8.9% |
| Financial debts | 170/4 | €127,302 | €115,977 | -€11,325 | -8.9% |
| Amounts payable within one year | 42/48 | €28,423 | €187,435 | +€159,012 | +559% |
| Current portion of amounts payable after more than one year | 42 | €11,204 | €11,325 | +€121 | +1.1% |
| Trade debts | 44 | €2,496 | €2,940 | +€443 | +17.8% |
| Suppliers | 440/4 | €2,496 | €2,940 | +€443 | +17.8% |
| Taxes, remuneration and social security | 45 | €10,700 | €12,408 | +€1,708 | +16.0% |
| Taxes | 450/3 | €10,700 | €12,408 | +€1,708 | +16.0% |
| Other amounts payable | 47/48 | €4,023 | €160,762 | +€156,740 | +3,896% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,901 | €5,988 | +€1,087 | +22.2% |
| Other operating charges | 640/8 | €1,037 | €1,434 | +€397 | +38.3% |
| Gross operating margin | 9900 | €63,276 | €75,728 | +€12,452 | +19.7% |
| Operating profit (loss) | 9901 | €57,338 | €68,306 | +€10,968 | +19.1% |
| Financial charges | 65/66B | €3,686 | €4,399 | +€713 | +19.3% |
| Recurring financial charges | 65 | €3,686 | €4,399 | +€713 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €53,652 | €63,907 | +€10,255 | +19.1% |
| Income taxes | 67/77 | €12,519 | €14,836 | +€2,317 | +18.5% |
| Profit (loss) for the period | 9904 | €41,133 | €49,071 | +€7,938 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,133 | €49,071 | +€7,938 | +19.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.