Group Arrivista: 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.
Group Arrivista
Largest movements
- Receivables within one year -€22,280
down €22,280 (-36.2%), from €61,605 to €39,325
of which Trade receivables: -€21,780
- Cash -€14,558
down €14,558 (-64.1%), from €22,697 to €8,139
mainly Other debts (-€27,067) and Debts after one year (-€15,025)
- Other debts -€27,067
down €27,067 (-34.1%), from €79,275 to €52,207
- Debts after one year -€15,025
down €15,025 (-56.7%), from €26,521 to €11,497
- Trade debts +€8,976
up €8,976 (+142%), from €6,319 to €15,295
- Reserves -€4,633
down €4,633 (-4.7%), from €99,140 to €94,507
- Tax, wage and social debts -€3,720
down €3,720 (-26.7%), from €13,929 to €10,209
- Gross operating margin -€3,459
down €3,459 (-59.6%), from €5,799 to €2,340
- Financial charges -€2,062
down €2,062 (-37.9%), from €5,436 to €3,374
- Depreciation -€922
down €922 (-54.8%), from €1,681 to €760
- Other operating charges -€480
down €480 (-46.6%), from €1,030 to €549
- Financial income -€423
down €423 (-100%), from €423 to €0
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 | €247,581 | €208,092 | -€39,489 | -15.9% |
| Fixed assets | 21/28 | €162,856 | €160,628 | -€2,227 | -1.4% |
| Tangible fixed assets | 22/27 | €58,816 | €56,588 | -€2,227 | -3.8% |
| Furniture and vehicles | 24 | €8,816 | €2,588 | -€6,227 | -70.6% |
| Other tangible fixed assets | 26 | €50,000 | €54,000 | +€4,000 | +8.0% |
| Financial fixed assets | 28 | €104,040 | €104,040 | = | 0.0% |
| Current assets | 29/58 | €84,725 | €47,464 | -€37,261 | -44.0% |
| Amounts receivable within one year | 40/41 | €61,605 | €39,325 | -€22,280 | -36.2% |
| Trade receivables | 40 | €61,105 | €39,325 | -€21,780 | -35.6% |
| Other amounts receivable | 41 | €500 | €0 | -€500 | -100% |
| Cash at bank and in hand | 54/58 | €22,697 | €8,139 | -€14,558 | -64.1% |
| Deferred charges and accrued income | 490/1 | €423 | €0 | -€423 | -100% |
| Total equity and liabilities | 10/49 | €247,581 | €208,092 | -€39,489 | -15.9% |
| Equity | 10/15 | €104,050 | €101,507 | -€2,543 | -2.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €99,140 | €94,507 | -€4,633 | -4.7% |
| Distributable reserves | 133 | €99,140 | €94,507 | -€4,633 | -4.7% |
| Profit (loss) carried forward | 14 | -€2,090 | €0 | +€2,090 | |
| Amounts payable | 17/49 | €143,531 | €106,585 | -€36,946 | -25.7% |
| Amounts payable after more than one year | 17 | €26,521 | €11,497 | -€15,025 | -56.7% |
| Financial debts | 170/4 | €26,521 | €11,497 | -€15,025 | -56.7% |
| Amounts payable within one year | 42/48 | €114,207 | €93,970 | -€20,237 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €14,685 | €16,259 | +€1,574 | +10.7% |
| Trade debts | 44 | €6,319 | €15,295 | +€8,976 | +142% |
| Suppliers | 440/4 | €6,319 | €15,295 | +€8,976 | +142% |
| Taxes, remuneration and social security | 45 | €13,929 | €10,209 | -€3,720 | -26.7% |
| Taxes | 450/3 | €13,929 | €10,209 | -€3,720 | -26.7% |
| Other amounts payable | 47/48 | €79,275 | €52,207 | -€27,067 | -34.1% |
| Accrued charges and deferred income | 492/3 | €2,803 | €1,119 | -€1,684 | -60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,681 | €760 | -€922 | -54.8% |
| Other operating charges | 640/8 | €1,030 | €549 | -€480 | -46.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €5,799 | €2,340 | -€3,459 | -59.6% |
| Operating profit (loss) | 9901 | €3,088 | €1,031 | -€2,057 | -66.6% |
| Financial income | 75/76B | €423 | €0 | -€423 | -100% |
| Recurring financial income | 75 | €423 | €0 | -€423 | -100% |
| Financial charges | 65/66B | €5,436 | €3,374 | -€2,062 | -37.9% |
| Recurring financial charges | 65 | €5,436 | €3,374 | -€2,062 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,925 | -€2,343 | -€418 | -21.7% |
| Income taxes | 67/77 | €166 | €200 | +€34 | +20.8% |
| Profit (loss) for the period | 9904 | -€2,090 | -€2,543 | -€453 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,090 | -€2,543 | -€453 | -21.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.