ARCHE: 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.
ARCHE
Largest movements
- Intangible fixed assets +€330,000
up €330,000 (+428.2%), from €77,063 to €407,063
- Cash +€95,408
up €95,408 (+49.5%), from €192,858 to €288,266
mainly Debts after one year (+€205,543) and Net result for the year (+€129,925)
- Receivables within one year +€64,360
up €64,360 (+99.6%), from €64,635 to €128,995
- Debts after one year +€205,543
new in 2024: €205,543
- Profit (loss) carried forward +€129,925
up €129,925 (+147.2%), from €88,287 to €218,212
- Trade debts +€108,869
up €108,869 (+111.6%), from €97,595 to €206,464
- Other debts -€85,000
down €85,000 (-99.9%), from €85,074 to €74
- Current portion of long-term debt +€64,457
new in 2024: €64,457
- Gross operating margin +€235,767
up €235,767 (+159.0%), from €148,299 to €384,066
- Staff costs +€99,060
up €99,060 (+162.4%), from €60,994 to €160,054
- Taxes +€36,000
up €36,000 (+257.1%), from €14,000 to €50,000
- Depreciation +€15,752
up €15,752 (+65.0%), from €24,248 to €40,001
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 | €392,641 | €879,189 | +€486,548 | +123.9% |
| Fixed assets | 21/28 | €130,549 | €454,581 | +€324,032 | +248.2% |
| Intangible fixed assets | 21 | €77,063 | €407,063 | +€330,000 | +428.2% |
| Tangible fixed assets | 22/27 | €53,486 | €47,519 | -€5,968 | -11.2% |
| Plant, machinery and equipment | 23 | €16,162 | €10,357 | -€5,804 | -35.9% |
| Furniture and vehicles | 24 | - | €13,478 | +€13,478 | |
| Other tangible fixed assets | 26 | €37,325 | €23,683 | -€13,641 | -36.5% |
| Current assets | 29/58 | €262,092 | €424,608 | +€162,516 | +62.0% |
| Stocks and contracts in progress | 3 | €2,145 | €2,145 | = | 0.0% |
| Stocks | 30/36 | €2,145 | €2,145 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,635 | €128,995 | +€64,360 | +99.6% |
| Trade receivables | 40 | €64,635 | €128,995 | +€64,360 | +99.6% |
| Cash at bank and in hand | 54/58 | €192,858 | €288,266 | +€95,408 | +49.5% |
| Deferred charges and accrued income | 490/1 | €2,454 | €5,201 | +€2,748 | +112.0% |
| Total equity and liabilities | 10/49 | €392,641 | €879,189 | +€486,548 | +123.9% |
| Equity | 10/15 | €108,287 | €238,212 | +€129,925 | +120.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,287 | €218,212 | +€129,925 | +147.2% |
| Amounts payable | 17/49 | €284,354 | €640,977 | +€356,623 | +125.4% |
| Amounts payable after more than one year | 17 | - | €205,543 | +€205,543 | |
| Financial debts | 170/4 | - | €205,543 | +€205,543 | |
| Amounts payable within one year | 42/48 | €284,354 | €435,434 | +€151,080 | +53.1% |
| Current portion of amounts payable after more than one year | 42 | - | €64,457 | +€64,457 | |
| Trade debts | 44 | €97,595 | €206,464 | +€108,869 | +111.6% |
| Suppliers | 440/4 | €97,595 | €206,464 | +€108,869 | +111.6% |
| Taxes, remuneration and social security | 45 | €101,685 | €164,439 | +€62,754 | +61.7% |
| Taxes | 450/3 | €66,493 | €130,214 | +€63,720 | +95.8% |
| Remuneration and social security | 454/9 | €35,192 | €34,225 | -€967 | -2.7% |
| Other amounts payable | 47/48 | €85,074 | €74 | -€85,000 | -99.9% |
| Remuneration, social security and pensions | 62 | €60,994 | €160,054 | +€99,060 | +162.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,248 | €40,001 | +€15,752 | +65.0% |
| Other operating charges | 640/8 | €708 | €3,683 | +€2,975 | +420.0% |
| Non-recurring operating charges | 66A | - | €45 | +€45 | |
| Gross operating margin | 9900 | €148,299 | €384,066 | +€235,767 | +159.0% |
| Operating profit (loss) | 9901 | €62,349 | €180,283 | +€117,934 | +189.2% |
| Financial charges | 65/66B | €339 | €358 | +€19 | +5.5% |
| Recurring financial charges | 65 | €339 | €358 | +€19 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €62,010 | €179,925 | +€117,916 | +190.2% |
| Income taxes | 67/77 | €14,000 | €50,000 | +€36,000 | +257.1% |
| Profit (loss) for the period | 9904 | €48,010 | €129,925 | +€81,916 | +170.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,010 | €129,925 | +€81,916 | +170.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.