ARCH Design: 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 Design
Largest movements
- Cash +€6,633
up €6,633 (+468.1%), from €1,417 to €8,050
mainly Net result for the year (+€41,699) and Provisions (+€28,969)
- Receivables within one year -€2,621
down €2,621 (-3.8%), from €69,889 to €67,268
of which Other amounts receivable: -€11,480
- Tangible fixed assets -€1,081
down €1,081 (-13.2%), from €8,197 to €7,116
- Profit (loss) carried forward -€50,512
no longer reported in 2025 (was €50,512)
- Provisions +€28,969
new in 2025: €28,969
- Reserves +€16,699
up €16,699 (+102.3%), from €16,323 to €33,022
- Tax, wage and social debts +€9,727
up €9,727 (+122.1%), from €7,966 to €17,692
- Trade debts -€3,288
down €3,288 (-48.0%), from €6,843 to €3,555
- Provisions +€50,036
up €50,036, from -€21,066 to €28,969
- Gross operating margin +€33,905
up €33,905 (+54.5%), from €62,169 to €96,073
- Financial charges -€19,805
down €19,805 (-81.9%), from €24,194 to €4,389
- Taxes +€13,199
up €13,199 (+152.2%), from €8,672 to €21,872
- Financial income +€1,773
up €1,773 (+72.0%), from €2,462 to €4,235
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 | €83,100 | €85,654 | +€2,554 | +3.1% |
| Fixed assets | 21/28 | €8,197 | €7,116 | -€1,081 | -13.2% |
| Tangible fixed assets | 22/27 | €8,197 | €7,116 | -€1,081 | -13.2% |
| Furniture and vehicles | 24 | €8,197 | €7,116 | -€1,081 | -13.2% |
| Current assets | 29/58 | €74,903 | €78,538 | +€3,635 | +4.9% |
| Amounts receivable within one year | 40/41 | €69,889 | €67,268 | -€2,621 | -3.8% |
| Trade receivables | 40 | €33,097 | €41,956 | +€8,859 | +26.8% |
| Other amounts receivable | 41 | €36,792 | €25,312 | -€11,480 | -31.2% |
| Cash at bank and in hand | 54/58 | €1,417 | €8,050 | +€6,633 | +468.1% |
| Deferred charges and accrued income | 490/1 | €3,596 | €3,220 | -€377 | -10.5% |
| Total equity and liabilities | 10/49 | €83,100 | €85,654 | +€2,554 | +3.1% |
| Equity | 10/15 | €67,835 | €34,022 | -€33,813 | -49.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,323 | €33,022 | +€16,699 | +102.3% |
| Distributable reserves | 133 | €16,323 | €33,022 | +€16,699 | +102.3% |
| Profit (loss) carried forward | 14 | €50,512 | - | -€50,512 | |
| Provisions and deferred taxes | 16 | - | €28,969 | +€28,969 | |
| Provisions for liabilities and charges | 160/5 | - | €28,969 | +€28,969 | |
| Other liabilities and charges | 164/5 | - | €28,969 | +€28,969 | |
| Amounts payable | 17/49 | €15,265 | €22,662 | +€7,398 | +48.5% |
| Amounts payable within one year | 42/48 | €15,265 | €22,662 | +€7,398 | +48.5% |
| Financial debts | 43 | €456 | €1,415 | +€959 | +210.6% |
| Credit institutions | 430/8 | €456 | €1,415 | +€959 | +210.6% |
| Trade debts | 44 | €6,843 | €3,555 | -€3,288 | -48.0% |
| Suppliers | 440/4 | €6,843 | €3,555 | -€3,288 | -48.0% |
| Taxes, remuneration and social security | 45 | €7,966 | €17,692 | +€9,727 | +122.1% |
| Taxes | 450/3 | €7,966 | €17,692 | +€9,727 | +122.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,985 | €3,316 | +€1,331 | +67.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€21,066 | €28,969 | +€50,036 | |
| Other operating charges | 640/8 | €126 | €63 | -€63 | -49.7% |
| Non-recurring operating charges | 66A | €208 | - | -€208 | |
| Gross operating margin | 9900 | €62,169 | €96,073 | +€33,905 | +54.5% |
| Operating profit (loss) | 9901 | €80,917 | €63,725 | -€17,192 | -21.2% |
| Financial income | 75/76B | €2,462 | €4,235 | +€1,773 | +72.0% |
| Recurring financial income | 75 | €2,462 | €4,235 | +€1,773 | +72.0% |
| Financial charges | 65/66B | €24,194 | €4,389 | -€19,805 | -81.9% |
| Recurring financial charges | 65 | €24,194 | €4,389 | -€19,805 | -81.9% |
| Profit (loss) for the period before taxes | 9903 | €59,185 | €63,571 | +€4,386 | +7.4% |
| Income taxes | 67/77 | €8,672 | €21,872 | +€13,199 | +152.2% |
| Profit (loss) for the period | 9904 | €50,512 | €41,699 | -€8,813 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,512 | €41,699 | -€8,813 | -17.4% |
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 9 October 2026 via checked.be.