ARVINE: 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.
ARVINE
Largest movements
- Tangible fixed assets -€16,260
down €16,260 (-4.3%), from €376,872 to €360,612
- Cash +€15,627
up €15,627 (+508.8%), from €3,071 to €18,698
mainly Depreciation (+€16,260)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,583
up €1,583 (+9.7%), from €16,277 to €17,861
- Depreciation +€938
up €938 (+6.1%), from €15,322 to €16,260
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 | €379,943 | €379,310 | -€633 | -0.2% |
| Fixed assets | 21/28 | €376,872 | €360,612 | -€16,260 | -4.3% |
| Tangible fixed assets | 22/27 | €376,872 | €360,612 | -€16,260 | -4.3% |
| Land and buildings | 22 | €376,872 | €360,612 | -€16,260 | -4.3% |
| Current assets | 29/58 | €3,071 | €18,698 | +€15,627 | +508.8% |
| Cash at bank and in hand | 54/58 | €3,071 | €18,698 | +€15,627 | +508.8% |
| Total equity and liabilities | 10/49 | €379,943 | €379,310 | -€633 | -0.2% |
| Equity | 10/15 | -€333 | -€866 | -€533 | -159.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,333 | -€10,866 | -€533 | -5.2% |
| Amounts payable | 17/49 | €380,277 | €380,177 | -€100 | 0.0% |
| Amounts payable after more than one year | 17 | €356,000 | €356,000 | = | 0.0% |
| Other amounts payable | 178/9 | €356,000 | €356,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,277 | €24,177 | -€100 | -0.4% |
| Trade debts | 44 | €277 | €177 | -€100 | -36.2% |
| Suppliers | 440/4 | €277 | €177 | -€100 | -36.2% |
| Other amounts payable | 47/48 | €24,000 | €24,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,322 | €16,260 | +€938 | +6.1% |
| Other operating charges | 640/8 | €1,924 | €1,980 | +€56 | +2.9% |
| Gross operating margin | 9900 | €16,277 | €17,861 | +€1,583 | +9.7% |
| Operating profit (loss) | 9901 | -€969 | -€380 | +€590 | +60.8% |
| Financial charges | 65/66B | €141 | €153 | +€13 | +9.1% |
| Recurring financial charges | 65 | €141 | €153 | +€13 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,110 | -€533 | +€577 | +52.0% |
| Profit (loss) for the period | 9904 | -€1,110 | -€533 | +€577 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,110 | -€533 | +€577 | +52.0% |
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.