ARCHE DE VIE: 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.
ARCHE DE VIE
Largest movements
- Tangible fixed assets -€13,334
down €13,334 (-29.4%), from €45,398 to €32,064
of which Furniture and vehicles: -€11,671
- Receivables within one year +€13,150
up €13,150 (+150%), from €8,785 to €21,935
- Cash +€5,291
up €5,291 (+60.4%), from €8,756 to €14,047
mainly Depreciation (+€19,834) and Net result for the year (+€10,814)
- Reserves +€10,814
up €10,814 (+22.0%), from €49,116 to €59,930
of which Distributable reserves: +€10,814
- Trade debts -€2,916
no longer reported in 2025 (was €2,916)
- Tax, wage and social debts -€2,789
no longer reported in 2025 (was €2,789)
- Gross operating margin +€18,877
up €18,877 (+122%), from €15,523 to €34,400
- Depreciation +€6,000
up €6,000 (+43.4%), from €13,834 to €19,834
- Other operating charges -€1,740
down €1,740 (-48.7%), from €3,572 to €1,832
- Taxes -€1,078
down €1,078 (-37.2%), from €2,897 to €1,819
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 | €73,422 | €78,530 | +€5,108 | +7.0% |
| Fixed assets | 21/28 | €45,398 | €32,064 | -€13,334 | -29.4% |
| Tangible fixed assets | 22/27 | €45,398 | €32,064 | -€13,334 | -29.4% |
| Furniture and vehicles | 24 | €43,609 | €31,938 | -€11,671 | -26.8% |
| Other tangible fixed assets | 26 | €1,789 | €126 | -€1,663 | -93.0% |
| Current assets | 29/58 | €28,024 | €46,466 | +€18,442 | +65.8% |
| Amounts receivable within one year | 40/41 | €8,785 | €21,935 | +€13,150 | +150% |
| Other amounts receivable | 41 | €8,785 | €21,935 | +€13,150 | +150% |
| Cash at bank and in hand | 54/58 | €8,756 | €14,047 | +€5,291 | +60.4% |
| Deferred charges and accrued income | 490/1 | €10,483 | €10,483 | = | 0.0% |
| Total equity and liabilities | 10/49 | €73,422 | €78,530 | +€5,108 | +7.0% |
| Equity | 10/15 | €67,716 | €78,530 | +€10,814 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,116 | €59,930 | +€10,814 | +22.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,256 | €58,070 | +€10,814 | +22.9% |
| Amounts payable | 17/49 | €5,705 | - | -€5,705 | |
| Amounts payable within one year | 42/48 | €5,705 | - | -€5,705 | |
| Trade debts | 44 | €2,916 | - | -€2,916 | |
| Suppliers | 440/4 | €2,916 | - | -€2,916 | |
| Taxes, remuneration and social security | 45 | €2,789 | - | -€2,789 | |
| Taxes | 450/3 | €2,789 | - | -€2,789 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,834 | €19,834 | +€6,000 | +43.4% |
| Other operating charges | 640/8 | €3,572 | €1,832 | -€1,740 | -48.7% |
| Gross operating margin | 9900 | €15,523 | €34,400 | +€18,877 | +122% |
| Operating profit (loss) | 9901 | -€1,882 | €12,735 | +€14,617 | |
| Financial charges | 65/66B | €151 | €102 | -€48 | -31.9% |
| Recurring financial charges | 65 | €151 | €102 | -€48 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,033 | €12,632 | +€14,665 | |
| Income taxes | 67/77 | €2,897 | €1,819 | -€1,078 | -37.2% |
| Profit (loss) for the period | 9904 | -€4,930 | €10,814 | +€15,744 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,930 | €10,814 | +€15,744 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.