ARCH'84: 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.
ARCH'84
Largest movements
- Cash -€1,383
down €1,383 (-13.3%), from €10,359 to €8,976
mainly Other debts (-€2,243) and Investment in fixed assets (net) (-€1,805)
- Tangible fixed assets +€1,200
up €1,200 (+106%), from €1,135 to €2,335
- Trade debts +€3,307
up €3,307 (+540%), from €612 to €3,919
- Other debts -€2,243
down €2,243 (-39.3%), from €5,705 to €3,462
- Tax, wage and social debts -€1,551
down €1,551 (-33.9%), from €4,570 to €3,019
- Profit (loss) carried forward +€348
up €348 (+75.5%), from -€460 to -€112
- Gross operating margin -€3,816
down €3,816 (-56.0%), from €6,816 to €3,000
- Depreciation -€1,056
down €1,056 (-63.6%), from €1,661 to €604
- Taxes -€591
down €591 (-35.2%), from €1,681 to €1,090
- Other operating charges -€557
down €557 (-52.5%), from €1,061 to €504
- Financial charges +€357
up €357 (+372%), from €96 to €453
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 | €13,427 | €13,288 | -€139 | -1.0% |
| Fixed assets | 21/28 | €1,135 | €2,335 | +€1,200 | +106% |
| Tangible fixed assets | 22/27 | €1,135 | €2,335 | +€1,200 | +106% |
| Furniture and vehicles | 24 | €1,135 | €2,335 | +€1,200 | +106% |
| Current assets | 29/58 | €12,292 | €10,952 | -€1,340 | -10.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,359 | €8,976 | -€1,383 | -13.3% |
| Deferred charges and accrued income | 490/1 | €1,934 | €1,977 | +€43 | +2.2% |
| Total equity and liabilities | 10/49 | €13,427 | €13,288 | -€139 | -1.0% |
| Equity | 10/15 | €2,540 | €2,888 | +€348 | +13.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€460 | -€112 | +€348 | +75.5% |
| Amounts payable | 17/49 | €10,887 | €10,400 | -€487 | -4.5% |
| Amounts payable within one year | 42/48 | €10,887 | €10,400 | -€487 | -4.5% |
| Trade debts | 44 | €612 | €3,919 | +€3,307 | +540% |
| Suppliers | 440/4 | €612 | €3,919 | +€3,307 | +540% |
| Taxes, remuneration and social security | 45 | €4,570 | €3,019 | -€1,551 | -33.9% |
| Taxes | 450/3 | €4,570 | €3,019 | -€1,551 | -33.9% |
| Other amounts payable | 47/48 | €5,705 | €3,462 | -€2,243 | -39.3% |
| Non-recurring operating income | 76A | - | €826 | +€826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,661 | €604 | -€1,056 | -63.6% |
| Other operating charges | 640/8 | €1,061 | €504 | -€557 | -52.5% |
| Non-recurring operating charges | 66A | €250 | €0 | -€250 | -100% |
| Gross operating margin | 9900 | €6,816 | €3,000 | -€3,816 | -56.0% |
| Operating profit (loss) | 9901 | €3,844 | €1,891 | -€1,953 | -50.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €96 | €453 | +€357 | +372% |
| Recurring financial charges | 65 | €96 | €453 | +€357 | +372% |
| Profit (loss) for the period before taxes | 9903 | €3,748 | €1,438 | -€2,310 | -61.6% |
| Income taxes | 67/77 | €1,681 | €1,090 | -€591 | -35.2% |
| Profit (loss) for the period | 9904 | €2,067 | €348 | -€1,719 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,067 | €348 | -€1,719 | -83.2% |
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 16 October 2026 via checked.be.