ARVUM: 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.
ARVUM
Largest movements
- Cash -€39,234
down €39,234 (-50.1%), from €78,334 to €39,100
mainly Other debts (-€36,915) and Net result for the year (-€1,657)
- Other debts -€36,915
down €36,915 (-8.4%), from €441,257 to €404,342
- Gross operating margin -€6,031
down €6,031, from €5,199 to -€833
- Taxes -€577
no longer reported in 2025 (was €577)
- Other operating charges -€334
down €334 (-29.6%), from €1,128 to €795
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 | €511,334 | €472,100 | -€39,234 | -7.7% |
| Current assets | 29/58 | €511,334 | €472,100 | -€39,234 | -7.7% |
| Amounts receivable within one year | 40/41 | €433,000 | €433,000 | = | 0.0% |
| Other amounts receivable | 41 | €433,000 | €433,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €78,334 | €39,100 | -€39,234 | -50.1% |
| Total equity and liabilities | 10/49 | €511,334 | €472,100 | -€39,234 | -7.7% |
| Equity | 10/15 | €69,415 | €67,758 | -€1,657 | -2.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €39,415 | €39,415 | = | 0.0% |
| Distributable reserves | 133 | €39,415 | €39,415 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,657 | -€1,657 | |
| Amounts payable | 17/49 | €441,919 | €404,342 | -€37,577 | -8.5% |
| Amounts payable within one year | 42/48 | €441,919 | €404,342 | -€37,577 | -8.5% |
| Trade debts | 44 | €85 | - | -€85 | |
| Suppliers | 440/4 | €85 | - | -€85 | |
| Taxes, remuneration and social security | 45 | €577 | - | -€577 | |
| Taxes | 450/3 | €577 | - | -€577 | |
| Other amounts payable | 47/48 | €441,257 | €404,342 | -€36,915 | -8.4% |
| Other operating charges | 640/8 | €1,128 | €795 | -€334 | -29.6% |
| Gross operating margin | 9900 | €5,199 | -€833 | -€6,031 | |
| Operating profit (loss) | 9901 | €4,071 | -€1,627 | -€5,698 | |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,041 | -€1,657 | -€5,698 | |
| Income taxes | 67/77 | €577 | - | -€577 | |
| Profit (loss) for the period | 9904 | €3,464 | -€1,657 | -€5,121 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,464 | -€1,657 | -€5,121 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.