Arvima: 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.
Arvima
Largest movements
- Current investments +€77,655
up €77,655 (+42.0%), from €184,916 to €262,571
- Receivables within one year +€52,228
up €52,228 (+46.0%), from €113,500 to €165,728
of which Trade receivables: +€52,226
- Reserves +€104,094
up €104,094 (+32.9%), from €316,042 to €420,136
- Tax, wage and social debts +€31,465
up €31,465 (+215.8%), from €14,583 to €46,048
- Gross operating margin +€10,739
up €10,739 (+7.9%), from €135,905 to €146,644
- Taxes +€3,676
up €3,676 (+9.4%), from €39,001 to €42,678
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 | €341,830 | €478,587 | +€136,757 | +40.0% |
| Fixed assets | 21/28 | €16,065 | €19,425 | +€3,360 | +20.9% |
| Tangible fixed assets | 22/27 | €3,825 | €5,559 | +€1,735 | +45.4% |
| Furniture and vehicles | 24 | €456 | €2,827 | +€2,371 | +519.6% |
| Other tangible fixed assets | 26 | €3,368 | €2,732 | -€636 | -18.9% |
| Financial fixed assets | 28 | €12,240 | €13,866 | +€1,625 | +13.3% |
| Current assets | 29/58 | €325,765 | €459,162 | +€133,397 | +40.9% |
| Amounts receivable within one year | 40/41 | €113,500 | €165,728 | +€52,228 | +46.0% |
| Trade receivables | 40 | €113,369 | €165,595 | +€52,226 | +46.1% |
| Other amounts receivable | 41 | €131 | €133 | +€2 | +1.3% |
| Current investments | 50/53 | €184,916 | €262,571 | +€77,655 | +42.0% |
| Cash at bank and in hand | 54/58 | €27,126 | €30,649 | +€3,523 | +13.0% |
| Deferred charges and accrued income | 490/1 | €223 | €214 | -€10 | -4.3% |
| Total equity and liabilities | 10/49 | €341,830 | €478,587 | +€136,757 | +40.0% |
| Equity | 10/15 | €321,042 | €425,136 | +€104,094 | +32.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €316,042 | €420,136 | +€104,094 | +32.9% |
| Distributable reserves | 133 | €316,042 | €420,136 | +€104,094 | +32.9% |
| Amounts payable | 17/49 | €20,788 | €53,451 | +€32,663 | +157.1% |
| Amounts payable within one year | 42/48 | €20,788 | €53,451 | +€32,663 | +157.1% |
| Trade debts | 44 | €3,747 | €3,191 | -€556 | -14.8% |
| Suppliers | 440/4 | €3,747 | €3,191 | -€556 | -14.8% |
| Taxes, remuneration and social security | 45 | €14,583 | €46,048 | +€31,465 | +215.8% |
| Taxes | 450/3 | €14,583 | €46,048 | +€31,465 | +215.8% |
| Other amounts payable | 47/48 | €2,458 | €4,211 | +€1,753 | +71.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,474 | €1,347 | -€1,127 | -45.6% |
| Other operating charges | 640/8 | €696 | €720 | +€23 | +3.3% |
| Gross operating margin | 9900 | €135,905 | €146,644 | +€10,739 | +7.9% |
| Operating profit (loss) | 9901 | €132,735 | €144,578 | +€11,843 | +8.9% |
| Financial income | 75/76B | €2,842 | €2,235 | -€607 | -21.4% |
| Recurring financial income | 75 | €2,842 | €2,235 | -€607 | -21.4% |
| Financial charges | 65/66B | €98 | €41 | -€57 | -58.6% |
| Recurring financial charges | 65 | €98 | €41 | -€57 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €135,478 | €146,772 | +€11,294 | +8.3% |
| Income taxes | 67/77 | €39,001 | €42,678 | +€3,676 | +9.4% |
| Profit (loss) for the period | 9904 | €96,477 | €104,094 | +€7,617 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €96,477 | €104,094 | +€7,617 | +7.9% |
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.