Archer Consultancy: 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.
Archer Consultancy
Largest movements
- Current investments -€659,473
down €659,473 (-100.0%), from €659,473 to €0
- Cash +€101,283
up €101,283 (+54.5%), from €185,736 to €287,019
mainly Current investments (+€659,473) and Net result for the year (+€195,191)
- Receivables within one year -€77,012
down €77,012 (-41.6%), from €185,134 to €108,122
of which Trade receivables: -€78,505
- Other debts -€428,529
down €428,529 (-68.7%), from €623,529 to €195,000
- Reserves -€352,750
down €352,750 (-99.8%), from €353,427 to €677
- Tax, wage and social debts +€143,715
up €143,715 (+316.1%), from €45,462 to €189,177
- Financial income +€18,485
up €18,485 (+7151.9%), from €258 to €18,743
- Gross operating margin +€6,183
up €6,183 (+2.6%), from €234,265 to €240,448
- Taxes +€4,064
up €4,064 (+7.3%), from €55,334 to €59,398
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 | €1,032,688 | €395,748 | -€636,940 | -61.7% |
| Fixed assets | 21/28 | €2,346 | €608 | -€1,738 | -74.1% |
| Tangible fixed assets | 22/27 | €2,346 | €608 | -€1,738 | -74.1% |
| Furniture and vehicles | 24 | €2,346 | €608 | -€1,738 | -74.1% |
| Current assets | 29/58 | €1,030,342 | €395,141 | -€635,202 | -61.6% |
| Amounts receivable within one year | 40/41 | €185,134 | €108,122 | -€77,012 | -41.6% |
| Trade receivables | 40 | €153,134 | €74,629 | -€78,505 | -51.3% |
| Other amounts receivable | 41 | €32,000 | €33,493 | +€1,493 | +4.7% |
| Current investments | 50/53 | €659,473 | €0 | -€659,473 | -100.0% |
| Cash at bank and in hand | 54/58 | €185,736 | €287,019 | +€101,283 | +54.5% |
| Total equity and liabilities | 10/49 | €1,032,688 | €395,748 | -€636,940 | -61.7% |
| Equity | 10/15 | €360,927 | €8,177 | -€352,750 | -97.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €353,427 | €677 | -€352,750 | -99.8% |
| Distributable reserves | 133 | €353,427 | €677 | -€352,750 | -99.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €671,761 | €387,571 | -€284,190 | -42.3% |
| Amounts payable within one year | 42/48 | €671,761 | €385,497 | -€286,265 | -42.6% |
| Trade debts | 44 | €2,769 | €1,319 | -€1,450 | -52.4% |
| Suppliers | 440/4 | €2,769 | €1,319 | -€1,450 | -52.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €45,462 | €189,177 | +€143,715 | +316.1% |
| Taxes | 450/3 | €45,462 | €189,177 | +€143,715 | +316.1% |
| Other amounts payable | 47/48 | €623,529 | €195,000 | -€428,529 | -68.7% |
| Accrued charges and deferred income | 492/3 | €0 | €2,075 | +€2,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,671 | €1,738 | -€933 | -34.9% |
| Other operating charges | 640/8 | €969 | €1,771 | +€802 | +82.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €234,265 | €240,448 | +€6,183 | +2.6% |
| Operating profit (loss) | 9901 | €230,625 | €236,939 | +€6,314 | +2.7% |
| Financial income | 75/76B | €258 | €18,743 | +€18,485 | +7151.9% |
| Recurring financial income | 75 | €258 | €18,743 | +€18,485 | +7151.9% |
| Financial charges | 65/66B | €135 | €1,093 | +€958 | +707.9% |
| Recurring financial charges | 65 | €135 | €1,093 | +€958 | +707.9% |
| Profit (loss) for the period before taxes | 9903 | €230,748 | €254,589 | +€23,841 | +10.3% |
| Income taxes | 67/77 | €55,334 | €59,398 | +€4,064 | +7.3% |
| Profit (loss) for the period | 9904 | €175,414 | €195,191 | +€19,778 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €175,414 | €195,191 | +€19,778 | +11.3% |
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 8 October 2026 via checked.be.