ARVILBOIS: 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.
ARVILBOIS
Largest movements
- Tangible fixed assets -€116,936
down €116,936 (-30.9%), from €378,062 to €261,126
of which Plant, machinery and equipment: -€98,059
- Cash +€63,586
up €63,586 (+53.8%), from €118,149 to €181,735
mainly Depreciation (+€116,936) and Net result for the year (+€88,240)
- Stocks and contracts -€39,921
down €39,921 (-10.7%), from €372,351 to €332,430
- Financial fixed assets +€19,614
up €19,614 (+39.7%), from €49,380 to €68,994
- Reserves +€88,240
up €88,240 (+17.9%), from €491,763 to €580,002
of which Distributable reserves: +€101,796
- Debts after one year -€84,076
down €84,076 (-40.2%), from €208,914 to €124,838
- Trade debts -€45,487
down €45,487 (-12.7%), from €357,438 to €311,951
- Current portion of long-term debt -€35,050
down €35,050 (-29.4%), from €119,126 to €84,076
- Gross operating margin +€40,161
up €40,161 (+17.9%), from €224,334 to €264,494
- Taxes +€32,498
up €32,498 (+134.1%), from €24,228 to €56,725
- Depreciation -€25,175
down €25,175 (-17.7%), from €142,112 to €116,936
- Financial charges +€3,149
up €3,149 (+48.8%), from €6,455 to €9,604
- Financial income +€3,103
up €3,103 (+31029700.0%), from €0 to €3,103
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 | €1,333,047 | €1,250,644 | -€82,403 | -6.2% |
| Fixed assets | 21/28 | €427,442 | €330,120 | -€97,322 | -22.8% |
| Tangible fixed assets | 22/27 | €378,062 | €261,126 | -€116,936 | -30.9% |
| Land and buildings | 22 | €12,023 | €12,023 | = | 0.0% |
| Plant, machinery and equipment | 23 | €315,738 | €217,679 | -€98,059 | -31.1% |
| Furniture and vehicles | 24 | €50,301 | €31,424 | -€18,877 | -37.5% |
| Financial fixed assets | 28 | €49,380 | €68,994 | +€19,614 | +39.7% |
| Current assets | 29/58 | €905,606 | €920,524 | +€14,919 | +1.6% |
| Stocks and contracts in progress | 3 | €372,351 | €332,430 | -€39,921 | -10.7% |
| Stocks | 30/36 | €372,351 | €332,430 | -€39,921 | -10.7% |
| Amounts receivable within one year | 40/41 | €415,105 | €406,359 | -€8,746 | -2.1% |
| Trade receivables | 40 | €313,691 | €357,522 | +€43,831 | +14.0% |
| Other amounts receivable | 41 | €101,415 | €48,837 | -€52,578 | -51.8% |
| Cash at bank and in hand | 54/58 | €118,149 | €181,735 | +€63,586 | +53.8% |
| Total equity and liabilities | 10/49 | €1,333,047 | €1,250,644 | -€82,403 | -6.2% |
| Equity | 10/15 | €641,501 | €729,741 | +€88,240 | +13.8% |
| Contributions | 10/11 | €219,000 | €219,000 | = | 0.0% |
| Capital | 10 | €219,000 | €219,000 | = | 0.0% |
| Issued capital | 100 | €219,000 | €219,000 | = | 0.0% |
| Reserves | 13 | €491,763 | €580,002 | +€88,240 | +17.9% |
| Non-distributable reserves | 130/1 | €669 | €669 | = | 0.0% |
| Legal reserve | 130 | €669 | €669 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,131 | €20,575 | -€13,556 | -39.7% |
| Distributable reserves | 133 | €456,962 | €558,758 | +€101,796 | +22.3% |
| Profit (loss) carried forward | 14 | -€69,262 | -€69,262 | = | 0.0% |
| Provisions and deferred taxes | 16 | €6,069 | €0 | -€6,069 | -100.0% |
| Deferred taxes | 168 | €6,069 | €0 | -€6,069 | -100.0% |
| Amounts payable | 17/49 | €685,478 | €520,904 | -€164,574 | -24.0% |
| Amounts payable after more than one year | 17 | €208,914 | €124,838 | -€84,076 | -40.2% |
| Financial debts | 170/4 | €208,914 | €124,838 | -€84,076 | -40.2% |
| Amounts payable within one year | 42/48 | €476,564 | €396,065 | -€80,498 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €119,126 | €84,076 | -€35,050 | -29.4% |
| Trade debts | 44 | €357,438 | €311,951 | -€45,487 | -12.7% |
| Suppliers | 440/4 | €357,438 | €311,951 | -€45,487 | -12.7% |
| Taxes, remuneration and social security | 45 | €0 | €39 | +€39 | |
| Taxes | 450/3 | €0 | €39 | +€39 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,112 | €116,936 | -€25,175 | -17.7% |
| Other operating charges | 640/8 | €1,597 | €2,161 | +€564 | +35.3% |
| Gross operating margin | 9900 | €224,334 | €264,494 | +€40,161 | +17.9% |
| Operating profit (loss) | 9901 | €80,625 | €145,397 | +€64,772 | +80.3% |
| Financial income | 75/76B | €0 | €3,103 | +€3,103 | +31029700.0% |
| Recurring financial income | 75 | €0 | €3,103 | +€3,103 | +31029700.0% |
| Financial charges | 65/66B | €6,455 | €9,604 | +€3,149 | +48.8% |
| Recurring financial charges | 65 | €6,455 | €9,604 | +€3,149 | +48.8% |
| Profit (loss) for the period before taxes | 9903 | €74,170 | €138,896 | +€64,726 | +87.3% |
| Transfer from deferred taxes | 780 | €6,877 | €6,069 | -€809 | -11.8% |
| Income taxes | 67/77 | €24,228 | €56,725 | +€32,498 | +134.1% |
| Profit (loss) for the period | 9904 | €56,820 | €88,240 | +€31,420 | +55.3% |
| Transfer from tax-exempt reserves | 789 | €13,556 | €13,556 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,376 | €101,796 | +€31,420 | +44.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.