Arch'concept: 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'concept
Largest movements
- Cash +€12,522
up €12,522 (+9486.5%), from €132 to €12,654
mainly Net result for the year (+€30,702) and Depreciation (+€8,950)
- Tangible fixed assets -€8,950
down €8,950 (-29.6%), from €30,240 to €21,290
- Receivables within one year -€5,064
down €5,064 (-39.8%), from €12,724 to €7,660
of which Trade receivables: -€2,991
- Reserves +€29,869
up €29,869 (+30.4%), from €98,393 to €128,263
- Debts after one year -€18,081
down €18,081 (-61.7%), from €29,286 to €11,205
- Tax, wage and social debts -€11,169
down €11,169 (-69.5%), from €16,069 to €4,900
- Financial income +€23,866
up €23,866 (+119327650.0%), from €0 to €23,866
- Gross operating margin +€8,738
up €8,738 (+48.4%), from €18,067 to €26,805
- Taxes +€5,180
up €5,180 (+137.2%), from €3,777 to €8,957
- Financial charges -€476
down €476 (-27.8%), from €1,710 to €1,234
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.
Cash bridge derived
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 | €195,000 | €194,043 | -€957 | -0.5% |
| Fixed assets | 21/28 | €181,211 | €172,262 | -€8,950 | -4.9% |
| Tangible fixed assets | 22/27 | €30,240 | €21,290 | -€8,950 | -29.6% |
| Furniture and vehicles | 24 | €30,240 | €21,290 | -€8,950 | -29.6% |
| Financial fixed assets | 28 | €150,971 | €150,971 | = | 0.0% |
| Current assets | 29/58 | €13,789 | €21,782 | +€7,993 | +58.0% |
| Amounts receivable within one year | 40/41 | €12,724 | €7,660 | -€5,064 | -39.8% |
| Trade receivables | 40 | €8,683 | €5,692 | -€2,991 | -34.4% |
| Other amounts receivable | 41 | €4,040 | €1,968 | -€2,073 | -51.3% |
| Cash at bank and in hand | 54/58 | €132 | €12,654 | +€12,522 | +9486.5% |
| Deferred charges and accrued income | 490/1 | €933 | €1,468 | +€534 | +57.3% |
| Total equity and liabilities | 10/49 | €195,000 | €194,043 | -€957 | -0.5% |
| Equity | 10/15 | €125,082 | €154,951 | +€29,869 | +23.9% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €98,393 | €128,263 | +€29,869 | +30.4% |
| Distributable reserves | 133 | €98,393 | €128,263 | +€29,869 | +30.4% |
| Profit (loss) carried forward | 14 | €18,629 | €18,629 | = | 0.0% |
| Amounts payable | 17/49 | €69,918 | €39,092 | -€30,826 | -44.1% |
| Amounts payable after more than one year | 17 | €29,286 | €11,205 | -€18,081 | -61.7% |
| Financial debts | 170/4 | €29,286 | €11,205 | -€18,081 | -61.7% |
| Amounts payable within one year | 42/48 | €40,632 | €27,887 | -€12,745 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €17,619 | €18,081 | +€462 | +2.6% |
| Financial debts | 43 | €910 | - | -€910 | |
| Credit institutions | 430/8 | €910 | - | -€910 | |
| Trade debts | 44 | €5,474 | €4,323 | -€1,151 | -21.0% |
| Suppliers | 440/4 | €5,474 | €4,323 | -€1,151 | -21.0% |
| Taxes, remuneration and social security | 45 | €16,069 | €4,900 | -€11,169 | -69.5% |
| Taxes | 450/3 | €16,069 | €4,900 | -€11,169 | -69.5% |
| Other amounts payable | 47/48 | €560 | €583 | +€23 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,950 | €8,950 | = | 0.0% |
| Other operating charges | 640/8 | €696 | €827 | +€131 | +18.8% |
| Gross operating margin | 9900 | €18,067 | €26,805 | +€8,738 | +48.4% |
| Operating profit (loss) | 9901 | €8,421 | €17,028 | +€8,607 | +102.2% |
| Financial income | 75/76B | €0 | €23,866 | +€23,866 | +119327650.0% |
| Recurring financial income | 75 | €0 | €23,866 | +€23,866 | +119327650.0% |
| Financial charges | 65/66B | €1,710 | €1,234 | -€476 | -27.8% |
| Recurring financial charges | 65 | €1,710 | €1,234 | -€476 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €6,710 | €39,659 | +€32,949 | +491.0% |
| Income taxes | 67/77 | €3,777 | €8,957 | +€5,180 | +137.2% |
| Profit (loss) for the period | 9904 | €2,934 | €30,702 | +€27,769 | +946.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,934 | €30,702 | +€27,769 | +946.6% |
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 12 October 2026 via checked.be.