ARVUM OPUS: 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 OPUS
Largest movements
- Receivables within one year +€14,680
new in 2025: €14,680
of which Trade receivables: +€11,295
- Profit (loss) carried forward +€17,429
up €17,429 (+17.8%), from -€97,809 to -€80,380
- Other debts -€13,027
down €13,027 (-62.1%), from €20,960 to €7,934
- Trade debts +€10,113
new in 2025: €10,113
- Tax, wage and social debts +€299
new in 2025: €299
- Gross operating margin +€9,205
new in 2025: €9,205
- Other operating charges +€707
new in 2025: €707
- Financial charges +€219
new in 2025: €219
From the 2022 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €14,815 | +€14,815 | |
| Current assets | 29/58 | - | €14,815 | +€14,815 | |
| Amounts receivable within one year | 40/41 | - | €14,680 | +€14,680 | |
| Trade receivables | 40 | - | €11,295 | +€11,295 | |
| Other amounts receivable | 41 | - | €3,385 | +€3,385 | |
| Cash at bank and in hand | 54/58 | - | €135 | +€135 | |
| Total equity and liabilities | 10/49 | - | €14,815 | +€14,815 | |
| Equity | 10/15 | -€23,955 | -€6,526 | +€17,430 | +72.8% |
| Contributions | 10/11 | €73,854 | €73,854 | +€0 | 0.0% |
| Capital | 10 | €73,854 | €73,854 | +€0 | 0.0% |
| Issued capital | 100 | €73,854 | €73,854 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€97,809 | -€80,380 | +€17,429 | +17.8% |
| Amounts payable | 17/49 | €23,955 | €21,341 | -€2,615 | -10.9% |
| Amounts payable within one year | 42/48 | €20,960 | €18,346 | -€2,615 | -12.5% |
| Trade debts | 44 | - | €10,113 | +€10,113 | |
| Suppliers | 440/4 | - | €10,113 | +€10,113 | |
| Taxes, remuneration and social security | 45 | - | €299 | +€299 | |
| Taxes | 450/3 | - | €299 | +€299 | |
| Other amounts payable | 47/48 | €20,960 | €7,934 | -€13,027 | -62.1% |
| Accrued charges and deferred income | 492/3 | €2,995 | €2,995 | = | 0.0% |
| Other operating charges | 640/8 | - | €707 | +€707 | |
| Gross operating margin | 9900 | - | €9,205 | +€9,205 | |
| Operating profit (loss) | 9901 | - | €8,499 | +€8,499 | |
| Financial charges | 65/66B | - | €219 | +€219 | |
| Recurring financial charges | 65 | - | €219 | +€219 | |
| Profit (loss) for the period before taxes | 9903 | - | €8,280 | +€8,280 | |
| Profit (loss) for the period | 9904 | - | €8,280 | +€8,280 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €8,280 | +€8,280 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.