ARVIMA TECHNOLOGIES: 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 TECHNOLOGIES
Largest movements
- Cash +€59,977
up €59,977 (+53.9%), from €111,356 to €171,333
mainly Net result for the year (+€85,872) and Receivables within one year (+€33,433)
- Tangible fixed assets +€43,206
up €43,206 (+1388.9%), from €3,111 to €46,317
- Receivables within one year -€33,433
down €33,433 (-79.7%), from €41,953 to €8,520
of which Trade receivables: -€40,801
- Reserves +€87,290
up €87,290 (+78.8%), from €110,760 to €198,050
- Tax, wage and social debts -€18,141
down €18,141 (-82.0%), from €22,121 to €3,980
of which Taxes: -€9,691
- Gross operating margin -€25,373
down €25,373 (-17.6%), from €144,509 to €119,136
- Taxes -€9,361
down €9,361 (-29.5%), from €31,749 to €22,387
- Depreciation +€9,054
up €9,054 (+762.2%), from €1,188 to €10,241
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 | €157,414 | €227,195 | +€69,781 | +44.3% |
| Fixed assets | 21/28 | €3,861 | €47,067 | +€43,206 | +1119.1% |
| Tangible fixed assets | 22/27 | €3,111 | €46,317 | +€43,206 | +1388.9% |
| Furniture and vehicles | 24 | €3,111 | €46,317 | +€43,206 | +1388.9% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €153,553 | €180,128 | +€26,575 | +17.3% |
| Amounts receivable within one year | 40/41 | €41,953 | €8,520 | -€33,433 | -79.7% |
| Trade receivables | 40 | €40,801 | €0 | -€40,801 | -100.0% |
| Other amounts receivable | 41 | €1,151 | €8,520 | +€7,369 | +639.9% |
| Cash at bank and in hand | 54/58 | €111,356 | €171,333 | +€59,977 | +53.9% |
| Deferred charges and accrued income | 490/1 | €245 | €275 | +€30 | +12.4% |
| Total equity and liabilities | 10/49 | €157,414 | €227,195 | +€69,781 | +44.3% |
| Equity | 10/15 | €130,783 | €216,655 | +€85,872 | +65.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,760 | €198,050 | +€87,290 | +78.8% |
| Distributable reserves | 133 | €110,760 | €198,050 | +€87,290 | +78.8% |
| Profit (loss) carried forward | 14 | €1,423 | €5 | -€1,418 | -99.6% |
| Amounts payable | 17/49 | €26,631 | €10,540 | -€16,091 | -60.4% |
| Amounts payable within one year | 42/48 | €25,881 | €10,290 | -€15,591 | -60.2% |
| Trade debts | 44 | €81 | €1,597 | +€1,516 | +1868.9% |
| Suppliers | 440/4 | €81 | €1,597 | +€1,516 | +1868.9% |
| Taxes, remuneration and social security | 45 | €22,121 | €3,980 | -€18,141 | -82.0% |
| Taxes | 450/3 | €13,671 | €3,980 | -€9,691 | -70.9% |
| Remuneration and social security | 454/9 | €8,450 | €0 | -€8,450 | -100.0% |
| Other amounts payable | 47/48 | €3,679 | €4,713 | +€1,034 | +28.1% |
| Accrued charges and deferred income | 492/3 | €750 | €250 | -€500 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,188 | €10,241 | +€9,054 | +762.2% |
| Other operating charges | 640/8 | €899 | €575 | -€324 | -36.0% |
| Gross operating margin | 9900 | €144,509 | €119,136 | -€25,373 | -17.6% |
| Operating profit (loss) | 9901 | €142,423 | €108,320 | -€34,103 | -23.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -97.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -97.9% |
| Financial charges | 65/66B | €129 | €60 | -€69 | -53.5% |
| Recurring financial charges | 65 | €129 | €60 | -€69 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €142,294 | €108,260 | -€34,035 | -23.9% |
| Income taxes | 67/77 | €31,749 | €22,387 | -€9,361 | -29.5% |
| Profit (loss) for the period | 9904 | €110,546 | €85,872 | -€24,674 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €110,546 | €85,872 | -€24,674 | -22.3% |
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 5 October 2026 via checked.be.