Arvum Group: 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 Group
Largest movements
- Stocks and contracts -€294,277
down €294,277 (-88.3%), from €333,262 to €38,985
- Cash +€13,003
up €13,003 (+69.2%), from €18,788 to €31,791
mainly Stocks and contracts (+€294,277) and Tax, wage and social debts (+€7,925)
- Debts after one year -€283,000
no longer reported in 2025 (was €283,000)
- Tax, wage and social debts +€7,925
up €7,925 (+255%), from €3,109 to €11,034
- Profit (loss) carried forward -€7,048
down €7,048 (-44.5%), from -€15,835 to -€22,883
- Gross operating margin +€109,527
up €109,527, from -€12,305 to €97,222
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 | €353,933 | €72,548 | -€281,385 | -79.5% |
| Fixed assets | 21/28 | €500 | - | -€500 | |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €353,433 | €72,548 | -€280,885 | -79.5% |
| Stocks and contracts in progress | 3 | €333,262 | €38,985 | -€294,277 | -88.3% |
| Stocks | 30/36 | €333,262 | €38,985 | -€294,277 | -88.3% |
| Amounts receivable within one year | 40/41 | €1,383 | €1,772 | +€389 | +28.1% |
| Trade receivables | 40 | €1,383 | €1,772 | +€389 | +28.1% |
| Cash at bank and in hand | 54/58 | €18,788 | €31,791 | +€13,003 | +69.2% |
| Total equity and liabilities | 10/49 | €353,933 | €72,548 | -€281,385 | -79.5% |
| Equity | 10/15 | €65,970 | €58,922 | -€7,048 | -10.7% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,835 | -€22,883 | -€7,048 | -44.5% |
| Amounts payable | 17/49 | €287,963 | €13,626 | -€274,337 | -95.3% |
| Amounts payable after more than one year | 17 | €283,000 | - | -€283,000 | |
| Financial debts | 170/4 | €283,000 | - | -€283,000 | |
| Amounts payable within one year | 42/48 | €4,963 | €13,626 | +€8,663 | +175% |
| Trade debts | 44 | €181 | €919 | +€738 | +409% |
| Suppliers | 440/4 | €181 | €919 | +€738 | +409% |
| Advances received on contracts in progress | 46 | €1,673 | €1,673 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,109 | €11,034 | +€7,925 | +255% |
| Taxes | 450/3 | €3,109 | €11,034 | +€7,925 | +255% |
| Non-recurring operating income | 76A | - | €99,000 | +€99,000 | |
| Other operating charges | 640/8 | €631 | €387 | -€244 | -38.6% |
| Non-recurring operating charges | 66A | - | €103,607 | +€103,607 | |
| Gross operating margin | 9900 | -€12,305 | €97,222 | +€109,527 | |
| Operating profit (loss) | 9901 | -€12,936 | -€6,772 | +€6,163 | +47.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €343 | €277 | -€66 | -19.4% |
| Recurring financial charges | 65 | €343 | €277 | -€66 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,279 | -€7,048 | +€6,230 | +46.9% |
| Profit (loss) for the period | 9904 | -€13,279 | -€7,048 | +€6,230 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,279 | -€7,048 | +€6,230 | +46.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.