ARCH ID: what changed
Two fiscal 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 ID
Largest movements
- Tangible fixed assets -€11,954
down €11,954 (-22.4%), from €53,359 to €41,405
of which Furniture and vehicles: -€11,249
- Cash -€4,288
down €4,288 (-35.8%), from €11,995 to €7,707
mainly Net result for the year (-€14,683) and Tax, wage and social debts (-€5,877)
- Deferred charges and accrued income -€2,481
down €2,481 (-20.2%), from €12,264 to €9,783
- Profit (loss) carried forward -€11,353
down €11,353, from €0 to -€11,353
- Tax, wage and social debts -€5,877
down €5,877 (-73.5%), from €7,991 to €2,115
of which Taxes: -€5,877
- Other debts +€3,935
up €3,935 (+51.4%), from €7,651 to €11,586
- Reserves -€3,330
down €3,330 (-4.6%), from €71,941 to €68,611
of which Distributable reserves: -€3,330
- Trade debts -€1,215
down €1,215 (-46.2%), from €2,631 to €1,416
- Gross operating margin -€23,231
down €23,231, from €21,727 to -€1,504
- Depreciation +€6,248
up €6,248 (+109.5%), from €5,706 to €11,954
- Taxes -€1,620
down €1,620 (-91.1%), from €1,779 to €159
- Other operating charges +€281
up €281 (+45.0%), from €625 to €906
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 | €96,700 | €78,869 | -€17,831 | -18.4% |
| Fixed assets | 21/28 | €54,550 | €42,596 | -€11,954 | -21.9% |
| Tangible fixed assets | 22/27 | €53,359 | €41,405 | -€11,954 | -22.4% |
| Plant, machinery and equipment | 23 | €2,614 | €1,909 | -€705 | -27.0% |
| Furniture and vehicles | 24 | €50,745 | €39,496 | -€11,249 | -22.2% |
| Financial fixed assets | 28 | €1,191 | €1,191 | = | 0.0% |
| Current assets | 29/58 | €42,150 | €36,273 | -€5,877 | -13.9% |
| Amounts receivable within one year | 40/41 | €17,891 | €18,783 | +€892 | +5.0% |
| Trade receivables | 40 | €13,993 | €14,936 | +€943 | +6.7% |
| Other amounts receivable | 41 | €3,897 | €3,847 | -€50 | -1.3% |
| Cash at bank and in hand | 54/58 | €11,995 | €7,707 | -€4,288 | -35.8% |
| Deferred charges and accrued income | 490/1 | €12,264 | €9,783 | -€2,481 | -20.2% |
| Total equity and liabilities | 10/49 | €96,700 | €78,869 | -€17,831 | -18.4% |
| Equity | 10/15 | €78,147 | €63,464 | -€14,683 | -18.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €71,941 | €68,611 | -€3,330 | -4.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €70,081 | €66,751 | -€3,330 | -4.8% |
| Profit (loss) carried forward | 14 | €0 | -€11,353 | -€11,353 | |
| Amounts payable | 17/49 | €18,553 | €15,405 | -€3,148 | -17.0% |
| Amounts payable within one year | 42/48 | €18,361 | €15,117 | -€3,244 | -17.7% |
| Financial debts | 43 | €88 | €0 | -€88 | -100.0% |
| Credit institutions | 430/8 | €88 | €0 | -€88 | -100.0% |
| Trade debts | 44 | €2,631 | €1,416 | -€1,215 | -46.2% |
| Suppliers | 440/4 | €2,631 | €1,416 | -€1,215 | -46.2% |
| Taxes, remuneration and social security | 45 | €7,991 | €2,115 | -€5,877 | -73.5% |
| Taxes | 450/3 | €7,991 | €2,115 | -€5,877 | -73.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,651 | €11,586 | +€3,935 | +51.4% |
| Accrued charges and deferred income | 492/3 | €193 | €288 | +€96 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,706 | €11,954 | +€6,248 | +109.5% |
| Other operating charges | 640/8 | €625 | €906 | +€281 | +45.0% |
| Gross operating margin | 9900 | €21,727 | -€1,504 | -€23,231 | |
| Operating profit (loss) | 9901 | €15,396 | -€14,364 | -€29,760 | |
| Financial income | 75/76B | €32 | €16 | -€17 | -51.9% |
| Recurring financial income | 75 | €32 | €16 | -€17 | -51.9% |
| Financial charges | 65/66B | €127 | €176 | +€48 | +38.0% |
| Recurring financial charges | 65 | €127 | €176 | +€48 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €15,301 | -€14,524 | -€29,825 | |
| Income taxes | 67/77 | €1,779 | €159 | -€1,620 | -91.1% |
| Profit (loss) for the period | 9904 | €13,522 | -€14,683 | -€28,205 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,522 | -€14,683 | -€28,205 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.