ARCHALIS LAW: 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.
ARCHALIS LAW
Largest movements
- Receivables within one year -€21,563
down €21,563 (-88.6%), from €24,326 to €2,763
of which Trade receivables: -€15,480
- Cash +€11,660
up €11,660 (+14.1%), from €82,551 to €94,211
mainly Net result for the year (+€42,119) and Receivables within one year (+€21,563)
- Tax, wage and social debts -€5,472
down €5,472 (-43.7%), from €12,531 to €7,059
- Profit (loss) carried forward -€4,939
down €4,939 (-5.5%), from €89,724 to €84,785
- Gross operating margin +€11,657
up €11,657 (+26.0%), from €44,774 to €56,431
- Taxes +€2,894
up €2,894 (+29.4%), from €9,843 to €12,737
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 | €106,945 | €96,974 | -€9,971 | -9.3% |
| Current assets | 29/58 | €106,945 | €96,974 | -€9,971 | -9.3% |
| Amounts receivable within one year | 40/41 | €24,326 | €2,763 | -€21,563 | -88.6% |
| Trade receivables | 40 | €16,480 | €1,000 | -€15,480 | -93.9% |
| Other amounts receivable | 41 | €7,846 | €1,763 | -€6,083 | -77.5% |
| Cash at bank and in hand | 54/58 | €82,551 | €94,211 | +€11,660 | +14.1% |
| Deferred charges and accrued income | 490/1 | €68 | - | -€68 | |
| Total equity and liabilities | 10/49 | €106,945 | €96,974 | -€9,971 | -9.3% |
| Equity | 10/15 | €93,724 | €88,785 | -€4,939 | -5.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,724 | €84,785 | -€4,939 | -5.5% |
| Amounts payable | 17/49 | €13,221 | €8,189 | -€5,032 | -38.1% |
| Amounts payable within one year | 42/48 | €13,221 | €8,189 | -€5,032 | -38.1% |
| Trade debts | 44 | €689 | €1,130 | +€441 | +63.9% |
| Suppliers | 440/4 | €689 | €1,130 | +€441 | +63.9% |
| Taxes, remuneration and social security | 45 | €12,531 | €7,059 | -€5,472 | -43.7% |
| Taxes | 450/3 | €12,531 | €7,059 | -€5,472 | -43.7% |
| Other operating charges | 640/8 | €744 | €695 | -€50 | -6.7% |
| Gross operating margin | 9900 | €44,774 | €56,431 | +€11,657 | +26.0% |
| Operating profit (loss) | 9901 | €44,030 | €55,737 | +€11,707 | +26.6% |
| Financial income | 75/76B | €162 | €0 | -€162 | -100.0% |
| Recurring financial income | 75 | €162 | €0 | -€162 | -100.0% |
| Financial charges | 65/66B | €1,133 | €880 | -€253 | -22.3% |
| Recurring financial charges | 65 | €1,133 | €880 | -€253 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €43,059 | €54,857 | +€11,798 | +27.4% |
| Income taxes | 67/77 | €9,843 | €12,737 | +€2,894 | +29.4% |
| Profit (loss) for the period | 9904 | €33,216 | €42,119 | +€8,904 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,216 | €42,119 | +€8,904 | +26.8% |
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 22 October 2026 via checked.be.