ARCHA FINANCE: 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.
ARCHA FINANCE
Largest movements
- Cash +€169,115
up €169,115 (+996%), from €16,984 to €186,099
mainly Receivables within one year (+€160,000) and Depreciation (+€12,000)
- Receivables within one year -€160,000
no longer reported in 2025 (was €160,000)
- Tangible fixed assets -€12,000
down €12,000 (-8.3%), from €145,001 to €133,001
- Receivables after one year +€6,500
up €6,500 (+3.6%), from €179,945 to €186,445
- Profit (loss) carried forward +€7,580
up €7,580 (+1.7%), from €442,436 to €450,016
- Gross operating margin -€1,949
down €1,949 (-7.6%), from €25,706 to €23,757
- Taxes -€963
down €963 (-25.9%), from €3,715 to €2,753
- Financial income -€918
down €918 (-68.5%), from €1,340 to €422
- Other operating charges +€265
up €265 (+18.0%), from €1,474 to €1,739
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 | €542,453 | €546,015 | +€3,562 | +0.7% |
| Fixed assets | 21/28 | €185,301 | €173,301 | -€12,000 | -6.5% |
| Tangible fixed assets | 22/27 | €145,001 | €133,001 | -€12,000 | -8.3% |
| Land and buildings | 22 | €145,001 | €133,001 | -€12,000 | -8.3% |
| Financial fixed assets | 28 | €40,300 | €40,300 | = | 0.0% |
| Current assets | 29/58 | €357,152 | €372,714 | +€15,562 | +4.4% |
| Amounts receivable after more than one year | 29 | €179,945 | €186,445 | +€6,500 | +3.6% |
| Other amounts receivable | 291 | €179,945 | €186,445 | +€6,500 | +3.6% |
| Amounts receivable within one year | 40/41 | €160,000 | - | -€160,000 | |
| Other amounts receivable | 41 | €160,000 | - | -€160,000 | |
| Cash at bank and in hand | 54/58 | €16,984 | €186,099 | +€169,115 | +996% |
| Deferred charges and accrued income | 490/1 | €223 | €170 | -€53 | -23.9% |
| Total equity and liabilities | 10/49 | €542,453 | €546,015 | +€3,562 | +0.7% |
| Equity | 10/15 | €523,768 | €531,348 | +€7,580 | +1.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €19,831 | €19,831 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,831 | €19,831 | = | 0.0% |
| Legal reserve | 130 | €19,831 | €19,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | €442,436 | €450,016 | +€7,580 | +1.7% |
| Amounts payable | 17/49 | €18,685 | €14,667 | -€4,018 | -21.5% |
| Amounts payable within one year | 42/48 | €18,685 | €14,667 | -€4,018 | -21.5% |
| Trade debts | 44 | €11,870 | €11,917 | +€47 | +0.4% |
| Suppliers | 440/4 | €11,870 | €11,917 | +€47 | +0.4% |
| Taxes, remuneration and social security | 45 | €6,815 | €2,750 | -€4,065 | -59.6% |
| Taxes | 450/3 | €6,815 | €2,750 | -€4,065 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,000 | €12,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,474 | €1,739 | +€265 | +18.0% |
| Gross operating margin | 9900 | €25,706 | €23,757 | -€1,949 | -7.6% |
| Operating profit (loss) | 9901 | €12,232 | €10,018 | -€2,215 | -18.1% |
| Financial income | 75/76B | €1,340 | €422 | -€918 | -68.5% |
| Recurring financial income | 75 | €1,340 | €422 | -€918 | -68.5% |
| Financial charges | 65/66B | €53 | €108 | +€55 | +105% |
| Recurring financial charges | 65 | €53 | €108 | +€55 | +105% |
| Profit (loss) for the period before taxes | 9903 | €13,520 | €10,332 | -€3,188 | -23.6% |
| Income taxes | 67/77 | €3,715 | €2,753 | -€963 | -25.9% |
| Profit (loss) for the period | 9904 | €9,805 | €7,580 | -€2,225 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,805 | €7,580 | -€2,225 | -22.7% |
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 24 October 2026 via checked.be.