ARVILO: 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.
ARVILO
Largest movements
- Cash -€23,818
down €23,818 (-99.7%), from €23,887 to €69
mainly Contributions, distributions and other (-€25,432) and Investment in fixed assets (net) (-€17,306)
- Receivables within one year +€13,085
up €13,085 (+54.6%), from €23,983 to €37,068
of which Trade receivables: +€8,632
- Tangible fixed assets +€10,716
up €10,716 (+504%), from €2,125 to €12,841
- Deferred charges and accrued income +€1,333
up €1,333 (+740%), from €180 to €1,513
- Other debts +€3,500
up €3,500 (+9.0%), from €38,769 to €42,268
- Tax, wage and social debts -€2,166
down €2,166 (-33.9%), from €6,388 to €4,222
of which Taxes: -€6,388
- Gross operating margin +€31,174
up €31,174 (+108%), from €28,736 to €59,909
- Staff costs +€14,027
new in 2025: €14,027
- Taxes +€9,480
up €9,480 (+327%), from €2,896 to €12,375
- Depreciation +€1,272
up €1,272 (+23.9%), from €5,317 to €6,589
- Other operating charges +€726
up €726 (+188%), from €387 to €1,114
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 | €50,175 | €51,491 | +€1,316 | +2.6% |
| Fixed assets | 21/28 | €2,125 | €12,841 | +€10,716 | +504% |
| Tangible fixed assets | 22/27 | €2,125 | €12,841 | +€10,716 | +504% |
| Furniture and vehicles | 24 | €2,125 | €12,841 | +€10,716 | +504% |
| Current assets | 29/58 | €48,050 | €38,650 | -€9,400 | -19.6% |
| Amounts receivable within one year | 40/41 | €23,983 | €37,068 | +€13,085 | +54.6% |
| Trade receivables | 40 | €17,878 | €26,510 | +€8,632 | +48.3% |
| Other amounts receivable | 41 | €6,104 | €10,558 | +€4,453 | +73.0% |
| Cash at bank and in hand | 54/58 | €23,887 | €69 | -€23,818 | -99.7% |
| Deferred charges and accrued income | 490/1 | €180 | €1,513 | +€1,333 | +740% |
| Total equity and liabilities | 10/49 | €50,175 | €51,491 | +€1,316 | +2.6% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €45,175 | €46,491 | +€1,316 | +2.9% |
| Amounts payable within one year | 42/48 | €45,175 | €46,491 | +€1,316 | +2.9% |
| Trade debts | 44 | €18 | €0 | -€18 | -100% |
| Suppliers | 440/4 | €18 | €0 | -€18 | -100% |
| Taxes, remuneration and social security | 45 | €6,388 | €4,222 | -€2,166 | -33.9% |
| Taxes | 450/3 | €6,388 | €0 | -€6,388 | -100% |
| Remuneration and social security | 454/9 | - | €4,222 | +€4,222 | |
| Other amounts payable | 47/48 | €38,769 | €42,268 | +€3,500 | +9.0% |
| Remuneration, social security and pensions | 62 | - | €14,027 | +€14,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,317 | €6,589 | +€1,272 | +23.9% |
| Other operating charges | 640/8 | €387 | €1,114 | +€726 | +188% |
| Gross operating margin | 9900 | €28,736 | €59,909 | +€31,174 | +108% |
| Operating profit (loss) | 9901 | €23,032 | €38,179 | +€15,148 | +65.8% |
| Financial charges | 65/66B | €317 | €371 | +€55 | +17.3% |
| Recurring financial charges | 65 | €317 | €371 | +€55 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €22,715 | €37,808 | +€15,093 | +66.4% |
| Income taxes | 67/77 | €2,896 | €12,375 | +€9,480 | +327% |
| Profit (loss) for the period | 9904 | €19,819 | €25,432 | +€5,613 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,819 | €25,432 | +€5,613 | +28.3% |
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 16 October 2026 via checked.be.