ARVY: 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.
ARVY
Largest movements
- Deferred charges and accrued income -€1,733
down €1,733 (-27.3%), from €6,344 to €4,610
- Cash -€1,650
down €1,650 (-68.0%), from €2,428 to €778
mainly Net result for the year (-€3,659) and Tax, wage and social debts (-€726)
- Receivables within one year -€583
down €583 (-31.9%), from €1,827 to €1,245
of which Trade receivables: -€639
- Profit (loss) carried forward -€3,659
down €3,659 (-49.8%), from -€7,349 to -€11,008
- Advances received +€817
new in 2025: €817
- Tax, wage and social debts -€726
down €726 (-62.6%), from €1,159 to €434
- Other debts -€415
down €415 (-3.1%), from €13,292 to €12,876
- Gross operating margin +€3,621
up €3,621 (+62.1%), from -€5,831 to -€2,210
- Financial charges -€156
down €156 (-25.1%), from €621 to €466
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 | €10,599 | €6,633 | -€3,966 | -37.4% |
| Current assets | 29/58 | €10,599 | €6,633 | -€3,966 | -37.4% |
| Amounts receivable within one year | 40/41 | €1,827 | €1,245 | -€583 | -31.9% |
| Trade receivables | 40 | €1,827 | €1,188 | -€639 | -35.0% |
| Other amounts receivable | 41 | - | €57 | +€57 | |
| Cash at bank and in hand | 54/58 | €2,428 | €778 | -€1,650 | -68.0% |
| Deferred charges and accrued income | 490/1 | €6,344 | €4,610 | -€1,733 | -27.3% |
| Total equity and liabilities | 10/49 | €10,599 | €6,633 | -€3,966 | -37.4% |
| Equity | 10/15 | -€4,849 | -€8,508 | -€3,659 | -75.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,349 | -€11,008 | -€3,659 | -49.8% |
| Amounts payable | 17/49 | €15,448 | €15,141 | -€308 | -2.0% |
| Amounts payable within one year | 42/48 | €15,448 | €15,141 | -€308 | -2.0% |
| Trade debts | 44 | €997 | €1,013 | +€16 | +1.6% |
| Suppliers | 440/4 | €997 | €1,013 | +€16 | +1.6% |
| Advances received on contracts in progress | 46 | - | €817 | +€817 | |
| Taxes, remuneration and social security | 45 | €1,159 | €434 | -€726 | -62.6% |
| Taxes | 450/3 | €1,159 | €434 | -€726 | -62.6% |
| Other amounts payable | 47/48 | €13,292 | €12,876 | -€415 | -3.1% |
| Other operating charges | 640/8 | €882 | €872 | -€10 | -1.1% |
| Gross operating margin | 9900 | -€5,831 | -€2,210 | +€3,621 | +62.1% |
| Operating profit (loss) | 9901 | -€6,712 | -€3,081 | +€3,631 | +54.1% |
| Financial income | 75/76B | €0 | €33 | +€33 | +66,400% |
| Recurring financial income | 75 | €0 | €33 | +€33 | +66,400% |
| Financial charges | 65/66B | €621 | €466 | -€156 | -25.1% |
| Recurring financial charges | 65 | €621 | €466 | -€156 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,333 | -€3,514 | +€3,819 | +52.1% |
| Income taxes | 67/77 | €139 | €145 | +€6 | +4.4% |
| Profit (loss) for the period | 9904 | -€7,472 | -€3,659 | +€3,813 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,472 | -€3,659 | +€3,813 | +51.0% |
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 25 October 2026 via checked.be.