ARVIN: 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.
ARVIN
Largest movements
- Receivables within one year -€35,100
down €35,100 (-55.1%), from €63,708 to €28,608
of which Other amounts receivable: -€31,217
- Tangible fixed assets -€2,115
down €2,115 (-9.4%), from €22,603 to €20,488
of which Other tangible fixed assets: -€2,552
- Cash +€1,477
up €1,477 (+27.2%), from €5,436 to €6,913
mainly Receivables within one year (+€35,100) and Net result for the year (+€18,312)
- Other debts -€21,044
down €21,044 (-52.6%), from €40,000 to €18,956
- Trade debts -€5,642
down €5,642 (-48.0%), from €11,749 to €6,107
- Tax, wage and social debts -€5,598
down €5,598 (-29.2%), from €19,175 to €13,577
of which Taxes: -€2,841
- Profit (loss) carried forward -€3,989
down €3,989 (-22.2%), from €18,008 to €14,019
- Gross operating margin +€14,214
up €14,214 (+34.3%), from €41,401 to €55,615
- Staff costs +€4,186
up €4,186 (+41.8%), from €10,015 to €14,201
- Other operating charges +€3,851
up €3,851 (+925%), from €416 to €4,267
- Depreciation +€2,339
up €2,339 (+28.4%), from €8,230 to €10,569
- Taxes +€1,363
up €1,363 (+27.3%), from €5,003 to €6,366
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 | €95,933 | €59,659 | -€36,273 | -37.8% |
| Fixed assets | 21/28 | €22,603 | €20,488 | -€2,115 | -9.4% |
| Tangible fixed assets | 22/27 | €22,603 | €20,488 | -€2,115 | -9.4% |
| Furniture and vehicles | 24 | €11,525 | €11,961 | +€437 | +3.8% |
| Other tangible fixed assets | 26 | €11,079 | €8,527 | -€2,552 | -23.0% |
| Current assets | 29/58 | €73,329 | €39,171 | -€34,158 | -46.6% |
| Stocks and contracts in progress | 3 | €4,185 | €3,650 | -€536 | -12.8% |
| Stocks | 30/36 | €4,185 | €3,650 | -€536 | -12.8% |
| Amounts receivable within one year | 40/41 | €63,708 | €28,608 | -€35,100 | -55.1% |
| Trade receivables | 40 | €3,882 | - | -€3,882 | |
| Other amounts receivable | 41 | €59,826 | €28,608 | -€31,217 | -52.2% |
| Cash at bank and in hand | 54/58 | €5,436 | €6,913 | +€1,477 | +27.2% |
| Total equity and liabilities | 10/49 | €95,933 | €59,659 | -€36,273 | -37.8% |
| Equity | 10/15 | €25,008 | €21,019 | -€3,989 | -16.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,008 | €14,019 | -€3,989 | -22.2% |
| Amounts payable | 17/49 | €70,924 | €38,640 | -€32,284 | -45.5% |
| Amounts payable within one year | 42/48 | €70,924 | €38,640 | -€32,284 | -45.5% |
| Trade debts | 44 | €11,749 | €6,107 | -€5,642 | -48.0% |
| Suppliers | 440/4 | €11,749 | €6,107 | -€5,642 | -48.0% |
| Taxes, remuneration and social security | 45 | €19,175 | €13,577 | -€5,598 | -29.2% |
| Taxes | 450/3 | €15,267 | €12,427 | -€2,841 | -18.6% |
| Remuneration and social security | 454/9 | €3,908 | €1,150 | -€2,758 | -70.6% |
| Other amounts payable | 47/48 | €40,000 | €18,956 | -€21,044 | -52.6% |
| Remuneration, social security and pensions | 62 | €10,015 | €14,201 | +€4,186 | +41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,230 | €10,569 | +€2,339 | +28.4% |
| Other operating charges | 640/8 | €416 | €4,267 | +€3,851 | +925% |
| Gross operating margin | 9900 | €41,401 | €55,615 | +€14,214 | +34.3% |
| Operating profit (loss) | 9901 | €22,739 | €26,576 | +€3,837 | +16.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,912 | €1,899 | -€14 | -0.7% |
| Recurring financial charges | 65 | €1,912 | €1,899 | -€14 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €20,827 | €24,678 | +€3,851 | +18.5% |
| Income taxes | 67/77 | €5,003 | €6,366 | +€1,363 | +27.3% |
| Profit (loss) for the period | 9904 | €15,824 | €18,312 | +€2,488 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,824 | €18,312 | +€2,488 | +15.7% |
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 27 October 2026 via checked.be.