ARCHANT: 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.
ARCHANT
Largest movements
- Current investments +€4,800
up €4,800 (+56.5%), from €8,500 to €13,300
- Deferred charges and accrued income -€946
no longer reported in 2025 (was €946)
- Cash +€593
up €593 (+216.4%), from €274 to €867
mainly Net result for the year (+€3,601) and Deferred charges and accrued income (+€946)
- Receivables within one year -€221
no longer reported in 2025 (was €221)
- Profit (loss) carried forward +€3,201
no longer reported in 2025 (was -€3,201)
- Tax, wage and social debts +€625
new in 2025: €625
- Reserves +€400
new in 2025: €400
- Gross operating margin +€20,211
up €20,211, from -€15,889 to €4,322
- Depreciation -€709
no longer reported in 2025 (was €709)
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 | €9,941 | €14,167 | +€4,226 | +42.5% |
| Current assets | 29/58 | €9,941 | €14,167 | +€4,226 | +42.5% |
| Amounts receivable within one year | 40/41 | €221 | - | -€221 | |
| Other amounts receivable | 41 | €221 | - | -€221 | |
| Current investments | 50/53 | €8,500 | €13,300 | +€4,800 | +56.5% |
| Cash at bank and in hand | 54/58 | €274 | €867 | +€593 | +216.4% |
| Deferred charges and accrued income | 490/1 | €946 | - | -€946 | |
| Total equity and liabilities | 10/49 | €9,941 | €14,167 | +€4,226 | +42.5% |
| Equity | 10/15 | €9,199 | €12,800 | +€3,601 | +39.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €400 | +€400 | |
| Distributable reserves | 133 | - | €400 | +€400 | |
| Profit (loss) carried forward | 14 | -€3,201 | - | +€3,201 | |
| Amounts payable | 17/49 | €742 | €1,367 | +€625 | +84.2% |
| Amounts payable within one year | 42/48 | €742 | €1,367 | +€625 | +84.2% |
| Taxes, remuneration and social security | 45 | - | €625 | +€625 | |
| Taxes | 450/3 | - | €625 | +€625 | |
| Other amounts payable | 47/48 | €742 | €742 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €709 | - | -€709 | |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | -€15,889 | €4,322 | +€20,211 | |
| Operating profit (loss) | 9901 | -€16,985 | €3,922 | +€20,907 | |
| Financial income | 75/76B | €58 | €52 | -€6 | -10.3% |
| Recurring financial income | 75 | €58 | €52 | -€6 | -10.3% |
| Financial charges | 65/66B | €334 | €333 | -€1 | -0.3% |
| Recurring financial charges | 65 | €334 | €333 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,261 | €3,641 | +€20,902 | |
| Income taxes | 67/77 | - | €40 | +€40 | |
| Profit (loss) for the period | 9904 | -€17,261 | €3,601 | +€20,862 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,261 | €3,601 | +€20,862 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.