ARCHAS: 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.
ARCHAS
Largest movements
- Receivables within one year +€55,695
up €55,695 (+354.4%), from €15,715 to €71,411
of which Trade receivables: +€38,535
- Cash -€33,418
down €33,418 (-56.0%), from €59,699 to €26,280
mainly Receivables within one year (-€55,695) and Contributions, distributions and other (-€10,166)
- Tangible fixed assets +€5,096
up €5,096 (+37.7%), from €13,519 to €18,615
of which Furniture and vehicles: +€6,863
- Reserves +€18,909
up €18,909 (+33.3%), from €56,789 to €75,699
- Other debts +€7,572
up €7,572 (+815.9%), from €928 to €8,500
- Tax, wage and social debts +€2,507
up €2,507 (+27.7%), from €9,062 to €11,569
- Trade debts -€1,615
down €1,615 (-45.5%), from €3,554 to €1,939
- Gross operating margin +€12,111
up €12,111 (+37.2%), from €32,531 to €44,642
- Other operating charges -€11,862
down €11,862 (-99.4%), from €11,933 to €70
- Taxes +€3,576
up €3,576 (+72.5%), from €4,932 to €8,508
- Financial charges +€1,215
up €1,215 (+139.6%), from €870 to €2,085
- Depreciation +€809
up €809 (+19.7%), from €4,095 to €4,904
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,933 | €116,307 | +€27,373 | +30.8% |
| Fixed assets | 21/28 | €13,519 | €18,615 | +€5,096 | +37.7% |
| Tangible fixed assets | 22/27 | €13,519 | €18,615 | +€5,096 | +37.7% |
| Plant, machinery and equipment | 23 | €7,937 | €6,170 | -€1,767 | -22.3% |
| Furniture and vehicles | 24 | €5,583 | €12,445 | +€6,863 | +122.9% |
| Current assets | 29/58 | €75,414 | €97,691 | +€22,277 | +29.5% |
| Amounts receivable within one year | 40/41 | €15,715 | €71,411 | +€55,695 | +354.4% |
| Trade receivables | 40 | €10,104 | €48,638 | +€38,535 | +381.4% |
| Other amounts receivable | 41 | €5,612 | €22,773 | +€17,161 | +305.8% |
| Cash at bank and in hand | 54/58 | €59,699 | €26,280 | -€33,418 | -56.0% |
| Total equity and liabilities | 10/49 | €88,933 | €116,307 | +€27,373 | +30.8% |
| Equity | 10/15 | €75,389 | €94,299 | +€18,909 | +25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,789 | €75,699 | +€18,909 | +33.3% |
| Distributable reserves | 133 | €56,789 | €75,699 | +€18,909 | +33.3% |
| Amounts payable | 17/49 | €13,544 | €22,008 | +€8,464 | +62.5% |
| Amounts payable within one year | 42/48 | €13,544 | €22,008 | +€8,464 | +62.5% |
| Trade debts | 44 | €3,554 | €1,939 | -€1,615 | -45.5% |
| Suppliers | 440/4 | €3,554 | €1,939 | -€1,615 | -45.5% |
| Taxes, remuneration and social security | 45 | €9,062 | €11,569 | +€2,507 | +27.7% |
| Taxes | 450/3 | €9,062 | €11,569 | +€2,507 | +27.7% |
| Other amounts payable | 47/48 | €928 | €8,500 | +€7,572 | +815.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,095 | €4,904 | +€809 | +19.7% |
| Other operating charges | 640/8 | €11,933 | €70 | -€11,862 | -99.4% |
| Gross operating margin | 9900 | €32,531 | €44,642 | +€12,111 | +37.2% |
| Operating profit (loss) | 9901 | €16,504 | €39,669 | +€23,165 | +140.4% |
| Financial income | 75/76B | €112 | - | -€112 | |
| Recurring financial income | 75 | €112 | - | -€112 | |
| Financial charges | 65/66B | €870 | €2,085 | +€1,215 | +139.6% |
| Recurring financial charges | 65 | €870 | €2,085 | +€1,215 | +139.6% |
| Profit (loss) for the period before taxes | 9903 | €15,746 | €37,583 | +€21,838 | +138.7% |
| Income taxes | 67/77 | €4,932 | €8,508 | +€3,576 | +72.5% |
| Profit (loss) for the period | 9904 | €10,814 | €29,075 | +€18,262 | +168.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,814 | €29,075 | +€18,262 | +168.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.