ARVERNE GROUP financials
ARVERNE GROUP
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
894500FOM6WHY0KFW309 Financial statements
(EUR, as reported — unscaled; 102 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €18.0M | €14.1M |
| Employee benefits expense | €24.8M | €20.3M |
| Depreciation & amortisation | €4.7M | €2.4M |
| Operating profit (EBIT) | -€25.7M | -€20.8M |
| Profit before tax | -€25.1M | -€11.3M |
| Income tax expense | -€1.5M | -€197.0K |
| Profit for the year | -€23.6M | -€11.1M |
| — attributable to owners | -€20.7M | -€10.0M |
| — attributable to NCI | -€2.8M | -€1.1M |
| Total comprehensive income | -€23.6M | -€11.1M |
| Per share | ||
| Basic EPS | €-0.51 | €-0.25 |
| Diluted EPS | €-0.51 | €-0.25 |
| Cash flow statement | ||
| Cash generated from operations | -€13.3M | -€6.2M |
| Net cash from operating activities | -€13.9M | -€7.0M |
| Net cash from investing activities | -€40.6M | -€17.1M |
| Net cash from financing activities | €8.6M | €4.6M |
| Proceeds from borrowings | €308.0K | €1.3M |
| Repayments of borrowings | €1.4M | €463.0K |
| Lease liability payments | €1.1M | €1.0M |
| Balance sheet | ||
| Total assets | €241.1M | €255.1M |
| Non-current assets | €139.9M | €108.5M |
| Current assets | €101.2M | €146.6M |
| Inventories | €2.7M | €2.2M |
| Cash & equivalents | €78.0M | €123.8M |
| Total equity | €158.8M | €169.9M |
| — attributable to owners | €140.6M | €155.9M |
| Non-controlling interests | €18.1M | €14.0M |
| Non-current liabilities | €45.5M | €46.0M |
| Long-term borrowings | €6.1M | €7.3M |
| Lease liabilities (non-current) | €26.4M | €24.6M |
| Current liabilities | €36.9M | €39.2M |
| Lease liabilities (current) | €3.0M | €4.4M |
| Deferred tax liabilities | €3.3M | €5.3M |
| Derived metrics | ||
| Operating margin | -143.1% | -146.8% |
| Net margin | -131.2% | -78.6% |
| Return on equity | -14.8% | -6.5% |
| Cash conversion ratio | 0.59× | 0.63× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€1.2M | -€1.1M |
| Adjustments For Decrease Increase In Trade and Other Receivables | €1.4M | -€4.1M |
| Adjustments For Depreciation and Amortisation Expense | €4.4M | €2.8M |
| Adjustments For Gains Losses On Change In Fair Value of Derivatives | €526.0K | €4.2M |
| Adjustments For Income Tax Expense | -€1.5M | -€197.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | €3.3M | €5.7M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €739.0K | -€3.0K |
| Adjustments For Sharebased Payments | €1.7M | €2.4M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | -€2.1M | -€1.8M |
| Adjustments To Reconcile Profit Loss Other Than Changes In Working Capital | €7.1M | €343.0K |
| Cash Flows From Used In Operations Before Changes In Working Capital | -€16.5M | -€10.8M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€2.8M | -€1.1M |
| Comprehensive Income Attributable To Owners of Parent | -€20.7M | -€10.0M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €1.6M | €2.0M |
| Current Derivative Financial Liabilities | €2.5M | €3.1M |
| Current Provisions | €537.0K | €901.0K |
| Current Tax Assets Current | €1.1M | €622.0K |
| Current Tax Liabilities Current | €9.6M | €10.2M |
| Deferred Tax Assets | €2.6M | €3.1M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €0.00 | — |
| Dividends Recognised As Distributions To Owners Per Share | €0.00 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €0 | €0 |
| Equity and Liabilities | €241.1M | €255.1M |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | €1.0K | €11.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €524.0K | €748.0K |
| Increase Decrease In Cash and Cash Equivalents | -€45.8M | -€19.4M |
| Increase Decrease In Working Capital | -€3.2M | -€4.6M |
| Increase Decrease Through Appropriation of Retained Earnings | €0 | €0 |
| Increase Decrease Through Change In Equity of Subsidiaries | €0 | -€79.0K |
| Increase Decrease Through Sharebased Payment Transactions | €1.7M | €2.4M |
| Increase Decrease Through Transactions With Owners | €12.4M | €2.5M |
| Increase Decrease Through Transfers and Other Changes Equity | €1.0K | — |
| Increase Decrease Through Treasury Share Transactions | -€54.0K | €214.0K |
| Intangible Assets Other Than Goodwill | €80.5M | €53.1M |
| Interest Expense On Borrowings | €852.0K | €659.0K |
| Interest Income On Cash and Cash Equivalents | €2.6M | €4.9M |
| Investment Accounted For Using Equity Method | €927.0K | €0 |
| Issued Capital | €421.0K | €398.0K |
| Liabilities | €82.3M | €85.2M |
| Noncurrent Provisions For Employee Benefits | €883.0K | €862.0K |
| Other Adjustments For Noncash Items | -€638.0K | -€2.9M |
| Other Comprehensive Income | €2.0K | €33.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €3.0K | €44.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €0 | €0 |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €2.0K | €33.0K |
| Other Current Financial Assets | €401.0K | €321.0K |
| Other Finance Cost | €184.0K | €74.0K |
| Other Finance Income | €1.2M | €7.1M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €110.0K | -€92.0K |
| Other Longterm Provisions | €1.2M | €1.2M |
| Other Noncurrent Financial Assets | €0 | €0 |
| Other Noncurrent Liabilities | €1.7M | €1.6M |
| Other Work Performed By Entity and Capitalised | €10.6M | €6.5M |
| Payments For Development Project Expenditure | €31.8M | €10.4M |
| Proceeds From Contributions of Noncontrolling Interests | €10.0M | €520.0K |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | €24.0K | €40.0K |
| Property Plant and Equipment Including Rightofuse Assets | €55.8M | €52.3M |
| Purchase of Financial Instruments Classified As Investing Activities | €83.0K | €144.0K |
| Retained Earnings Excluding Profit Loss For Reporting Period | -€61.8M | -€51.8M |
| Retained Earnings Profit Loss For Reporting Period | -€20.7M | -€10.0M |
| Services Expense | €21.2M | €16.7M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -€2.1M | -€1.8M |
| Share Premium | €216.2M | €193.9M |
| Tax Expense Other Than Income Tax Expense | €628.0K | €335.0K |
| Trade and Other Current Payables To Trade Suppliers | €12.5M | €10.2M |
Methodology
Every line item above is a fact tagged in ARVERNE GROUP's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.