Arvicos: 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.
Arvicos
Largest movements
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Cash +€110,960
up €110,960 (+273.1%), from €40,623 to €151,583
mainly Current investments (+€150,000) and Depreciation (+€15,313)
- Tangible fixed assets -€14,404
down €14,404 (-22.0%), from €65,591 to €51,187
of which Furniture and vehicles: -€14,283
- Receivables within one year -€3,766
down €3,766 (-38.9%), from €9,689 to €5,923
of which Trade receivables: -€7,364
- Other debts -€34,639
down €34,639 (-67.7%), from €51,180 to €16,541
- Reserves -€15,628
down €15,628 (-13.4%), from €116,713 to €101,085
of which Distributable reserves: -€15,628
- Tax, wage and social debts -€6,555
down €6,555 (-99.4%), from €6,595 to €40
- Trade debts -€3,056
down €3,056 (-98.4%), from €3,107 to €51
- Gross operating margin -€63,897
down €63,897 (-79.8%), from €80,108 to €16,211
- Taxes -€12,566
down €12,566 (-90.3%), from €13,920 to €1,354
- Depreciation +€5,713
up €5,713 (+59.5%), from €9,601 to €15,313
- Financial income -€805
down €805 (-16.1%), from €4,988 to €4,183
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 | €267,372 | €209,966 | -€57,406 | -21.5% |
| Fixed assets | 21/28 | €65,591 | €51,187 | -€14,404 | -22.0% |
| Tangible fixed assets | 22/27 | €65,591 | €51,187 | -€14,404 | -22.0% |
| Plant, machinery and equipment | 23 | €1,031 | €910 | -€121 | -11.8% |
| Furniture and vehicles | 24 | €64,560 | €50,277 | -€14,283 | -22.1% |
| Current assets | 29/58 | €201,781 | €158,780 | -€43,001 | -21.3% |
| Amounts receivable within one year | 40/41 | €9,689 | €5,923 | -€3,766 | -38.9% |
| Trade receivables | 40 | €9,689 | €2,324 | -€7,364 | -76.0% |
| Other amounts receivable | 41 | - | €3,598 | +€3,598 | |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €40,623 | €151,583 | +€110,960 | +273.1% |
| Deferred charges and accrued income | 490/1 | €1,469 | €1,273 | -€195 | -13.3% |
| Total equity and liabilities | 10/49 | €267,372 | €209,966 | -€57,406 | -21.5% |
| Equity | 10/15 | €205,740 | €192,585 | -€13,155 | -6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €116,713 | €101,085 | -€15,628 | -13.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €114,853 | €99,225 | -€15,628 | -13.6% |
| Profit (loss) carried forward | 14 | €76,627 | €79,100 | +€2,473 | +3.2% |
| Amounts payable | 17/49 | €61,632 | €17,381 | -€44,251 | -71.8% |
| Amounts payable within one year | 42/48 | €60,882 | €16,631 | -€44,251 | -72.7% |
| Trade debts | 44 | €3,107 | €51 | -€3,056 | -98.4% |
| Suppliers | 440/4 | €3,107 | €51 | -€3,056 | -98.4% |
| Taxes, remuneration and social security | 45 | €6,595 | €40 | -€6,555 | -99.4% |
| Taxes | 450/3 | €6,595 | €40 | -€6,555 | -99.4% |
| Other amounts payable | 47/48 | €51,180 | €16,541 | -€34,639 | -67.7% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,601 | €15,313 | +€5,713 | +59.5% |
| Other operating charges | 640/8 | €1,218 | €831 | -€388 | -31.8% |
| Gross operating margin | 9900 | €80,108 | €16,211 | -€63,897 | -79.8% |
| Operating profit (loss) | 9901 | €69,289 | €67 | -€69,223 | -99.9% |
| Financial income | 75/76B | €4,988 | €4,183 | -€805 | -16.1% |
| Recurring financial income | 75 | €4,988 | €4,183 | -€805 | -16.1% |
| Financial charges | 65/66B | €506 | €423 | -€84 | -16.5% |
| Recurring financial charges | 65 | €506 | €423 | -€84 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €73,770 | €3,827 | -€69,943 | -94.8% |
| Income taxes | 67/77 | €13,920 | €1,354 | -€12,566 | -90.3% |
| Profit (loss) for the period | 9904 | €59,851 | €2,473 | -€57,378 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,851 | €2,473 | -€57,378 | -95.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.