Arvipro: 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.
Arvipro
Largest movements
- Cash -€72,645
down €72,645 (-58.5%), from €124,280 to €51,635
mainly Contributions, distributions and other (-€147,929) and Tax, wage and social debts (-€23,455)
- Current investments -€8,521
down €8,521 (-63.3%), from €13,461 to €4,940
- Tangible fixed assets -€4,091
down €4,091 (-17.1%), from €23,884 to €19,793
of which Furniture and vehicles: -€3,191
- Receivables within one year +€2,105
up €2,105 (+10.0%), from €20,969 to €23,074
of which Trade receivables: +€4,773
- Profit (loss) carried forward -€73,667
down €73,667 (-92.2%), from €79,929 to €6,262
- Tax, wage and social debts -€23,455
down €23,455 (-71.5%), from €32,803 to €9,348
- Other debts +€10,116
up €10,116 (+14.8%), from €68,246 to €78,362
- Trade debts +€3,456
up €3,456 (+441.7%), from €783 to €4,239
- Financial income -€5,225
down €5,225 (-84.1%), from €6,214 to €990
- Gross operating margin +€3,327
up €3,327 (+3.3%), from €101,867 to €105,195
- Depreciation +€2,643
up €2,643 (+28.5%), from €9,269 to €11,913
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 | €187,111 | €105,442 | -€81,669 | -43.6% |
| Fixed assets | 21/28 | €24,309 | €20,018 | -€4,291 | -17.7% |
| Intangible fixed assets | 21 | €425 | €225 | -€200 | -47.1% |
| Tangible fixed assets | 22/27 | €23,884 | €19,793 | -€4,091 | -17.1% |
| Plant, machinery and equipment | 23 | €1,249 | €791 | -€458 | -36.7% |
| Furniture and vehicles | 24 | €20,148 | €16,957 | -€3,191 | -15.8% |
| Other tangible fixed assets | 26 | €2,488 | €2,045 | -€443 | -17.8% |
| Current assets | 29/58 | €162,802 | €85,424 | -€77,378 | -47.5% |
| Amounts receivable within one year | 40/41 | €20,969 | €23,074 | +€2,105 | +10.0% |
| Trade receivables | 40 | €18,301 | €23,074 | +€4,773 | +26.1% |
| Other amounts receivable | 41 | €2,668 | €0 | -€2,668 | -100.0% |
| Current investments | 50/53 | €13,461 | €4,940 | -€8,521 | -63.3% |
| Cash at bank and in hand | 54/58 | €124,280 | €51,635 | -€72,645 | -58.5% |
| Deferred charges and accrued income | 490/1 | €4,092 | €5,776 | +€1,684 | +41.2% |
| Total equity and liabilities | 10/49 | €187,111 | €105,442 | -€81,669 | -43.6% |
| Equity | 10/15 | €84,929 | €11,262 | -€73,667 | -86.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,929 | €6,262 | -€73,667 | -92.2% |
| Amounts payable | 17/49 | €102,182 | €94,180 | -€8,002 | -7.8% |
| Amounts payable within one year | 42/48 | €101,832 | €93,759 | -€8,073 | -7.9% |
| Financial debts | 43 | €0 | €1,810 | +€1,810 | |
| Credit institutions | 430/8 | €0 | €1,810 | +€1,810 | |
| Trade debts | 44 | €783 | €4,239 | +€3,456 | +441.7% |
| Suppliers | 440/4 | €783 | €4,239 | +€3,456 | +441.7% |
| Taxes, remuneration and social security | 45 | €32,803 | €9,348 | -€23,455 | -71.5% |
| Taxes | 450/3 | €32,803 | €9,348 | -€23,455 | -71.5% |
| Other amounts payable | 47/48 | €68,246 | €78,362 | +€10,116 | +14.8% |
| Accrued charges and deferred income | 492/3 | €350 | €421 | +€71 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,269 | €11,913 | +€2,643 | +28.5% |
| Other operating charges | 640/8 | €451 | €478 | +€27 | +5.9% |
| Gross operating margin | 9900 | €101,867 | €105,195 | +€3,327 | +3.3% |
| Operating profit (loss) | 9901 | €92,147 | €92,804 | +€657 | +0.7% |
| Financial income | 75/76B | €6,214 | €990 | -€5,225 | -84.1% |
| Recurring financial income | 75 | €6,214 | €990 | -€5,225 | -84.1% |
| Financial charges | 65/66B | €510 | €187 | -€323 | -63.4% |
| Recurring financial charges | 65 | €510 | €187 | -€323 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €97,851 | €93,607 | -€4,244 | -4.3% |
| Income taxes | 67/77 | €19,709 | €19,345 | -€364 | -1.8% |
| Profit (loss) for the period | 9904 | €78,142 | €74,262 | -€3,881 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,142 | €74,262 | -€3,881 | -5.0% |
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 6 October 2026 via checked.be.