ARCHER CONSULTING: 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.
ARCHER CONSULTING
Largest movements
- Cash +€80,991
up €80,991 (+101%), from €79,820 to €160,811
mainly Net result for the year (+€121,575) and Depreciation (+€56,517)
- Receivables within one year +€66,207
up €66,207 (+187%), from €35,350 to €101,557
of which Trade receivables: +€68,804
- Intangible fixed assets -€20,000
down €20,000 (-12.4%), from €160,712 to €140,712
- Tangible fixed assets +€19,066
up €19,066 (+6.8%), from €281,718 to €300,784
of which Land and buildings: +€15,542
- Reserves +€121,575
up €121,575 (+155%), from €78,439 to €200,015
- Tax, wage and social debts +€48,524
up €48,524 (+152%), from €31,887 to €80,411
of which Taxes: +€43,548
- Current portion of long-term debt -€27,780
down €27,780 (-53.7%), from €51,758 to €23,978
- Trade debts +€27,050
up €27,050 (+179%), from €15,128 to €42,178
- Debts after one year -€23,978
down €23,978 (-14.0%), from €171,289 to €147,311
- Gross operating margin +€54,477
up €54,477 (+23.2%), from €235,273 to €289,750
- Taxes +€21,377
up €21,377 (+70.0%), from €30,519 to €51,896
- Staff costs -€20,883
down €20,883 (-33.9%), from €61,638 to €40,755
- Other operating charges +€7,177
up €7,177 (+230%), from €3,118 to €10,296
- Depreciation +€4,774
up €4,774 (+9.2%), from €51,743 to €56,517
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 | €557,600 | €704,686 | +€147,086 | +26.4% |
| Fixed assets | 21/28 | €442,430 | €441,496 | -€934 | -0.2% |
| Intangible fixed assets | 21 | €160,712 | €140,712 | -€20,000 | -12.4% |
| Tangible fixed assets | 22/27 | €281,718 | €300,784 | +€19,066 | +6.8% |
| Land and buildings | 22 | €281,224 | €296,766 | +€15,542 | +5.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €494 | €4,018 | +€3,524 | +713% |
| Current assets | 29/58 | €115,170 | €263,189 | +€148,020 | +129% |
| Amounts receivable within one year | 40/41 | €35,350 | €101,557 | +€66,207 | +187% |
| Trade receivables | 40 | €32,753 | €101,557 | +€68,804 | +210% |
| Other amounts receivable | 41 | €2,597 | €0 | -€2,597 | -100% |
| Cash at bank and in hand | 54/58 | €79,820 | €160,811 | +€80,991 | +101% |
| Deferred charges and accrued income | 490/1 | - | €822 | +€822 | |
| Total equity and liabilities | 10/49 | €557,600 | €704,686 | +€147,086 | +26.4% |
| Equity | 10/15 | €93,439 | €215,015 | +€121,575 | +130% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €78,439 | €200,015 | +€121,575 | +155% |
| Distributable reserves | 133 | €78,439 | €200,015 | +€121,575 | +155% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €464,161 | €489,671 | +€25,510 | +5.5% |
| Amounts payable after more than one year | 17 | €171,289 | €147,311 | -€23,978 | -14.0% |
| Financial debts | 170/4 | €171,289 | €147,311 | -€23,978 | -14.0% |
| Amounts payable within one year | 42/48 | €292,871 | €342,360 | +€49,488 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €51,758 | €23,978 | -€27,780 | -53.7% |
| Financial debts | 43 | - | €2,138 | +€2,138 | |
| Credit institutions | 430/8 | - | €2,138 | +€2,138 | |
| Trade debts | 44 | €15,128 | €42,178 | +€27,050 | +179% |
| Suppliers | 440/4 | €15,128 | €42,178 | +€27,050 | +179% |
| Taxes, remuneration and social security | 45 | €31,887 | €80,411 | +€48,524 | +152% |
| Taxes | 450/3 | €31,516 | €75,064 | +€43,548 | +138% |
| Remuneration and social security | 454/9 | €371 | €5,347 | +€4,976 | +1,342% |
| Other amounts payable | 47/48 | €194,099 | €193,655 | -€443 | -0.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €61,638 | €40,755 | -€20,883 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,743 | €56,517 | +€4,774 | +9.2% |
| Other operating charges | 640/8 | €3,118 | €10,296 | +€7,177 | +230% |
| Gross operating margin | 9900 | €235,273 | €289,750 | +€54,477 | +23.2% |
| Operating profit (loss) | 9901 | €118,774 | €182,183 | +€63,409 | +53.4% |
| Financial charges | 65/66B | €9,816 | €8,711 | -€1,105 | -11.3% |
| Recurring financial charges | 65 | €9,816 | €8,711 | -€1,105 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €108,958 | €173,471 | +€64,513 | +59.2% |
| Income taxes | 67/77 | €30,519 | €51,896 | +€21,377 | +70.0% |
| Profit (loss) for the period | 9904 | €78,439 | €121,575 | +€43,136 | +55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,439 | €121,575 | +€43,136 | +55.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.