ARCHEUS: 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.
ARCHEUS
Largest movements
- Receivables within one year -€10,622
down €10,622 (-29.3%), from €36,201 to €25,579
of which Trade receivables: -€10,622
- Tangible fixed assets -€8,107
down €8,107 (-85.5%), from €9,485 to €1,377
- Cash +€5,009
up €5,009 (+122%), from €4,113 to €9,122
mainly Receivables within one year (+€10,622) and Depreciation (+€8,107)
- Reserves -€11,553
down €11,553 (-36.8%), from €31,381 to €19,828
of which Distributable reserves: -€11,553
- Current portion of long-term debt -€3,525
down €3,525 (-100%), from €3,525 to €0
- Other debts +€2,604
up €2,604 (+59.8%), from €4,355 to €6,960
- Trade debts -€1,312
down €1,312 (-44.2%), from €2,970 to €1,658
- Gross operating margin -€20,382
down €20,382, from €16,558 to -€3,823
- Taxes -€1,760
down €1,760 (-91.3%), from €1,927 to €167
- Financial charges -€846
down €846 (-74.4%), from €1,138 to €291
- Financial income -€263
down €263 (-15.2%), from €1,726 to €1,463
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 | €70,583 | €56,372 | -€14,211 | -20.1% |
| Fixed assets | 21/28 | €9,485 | €1,377 | -€8,107 | -85.5% |
| Tangible fixed assets | 22/27 | €9,485 | €1,377 | -€8,107 | -85.5% |
| Furniture and vehicles | 24 | €9,485 | €1,377 | -€8,107 | -85.5% |
| Current assets | 29/58 | €61,099 | €54,995 | -€6,104 | -10.0% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,201 | €25,579 | -€10,622 | -29.3% |
| Trade receivables | 40 | €10,916 | €294 | -€10,622 | -97.3% |
| Other amounts receivable | 41 | €25,285 | €25,285 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,113 | €9,122 | +€5,009 | +122% |
| Deferred charges and accrued income | 490/1 | €785 | €294 | -€491 | -62.6% |
| Total equity and liabilities | 10/49 | €70,583 | €56,372 | -€14,211 | -20.1% |
| Equity | 10/15 | €49,973 | €38,420 | -€11,553 | -23.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €31,381 | €19,828 | -€11,553 | -36.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €31,381 | €19,828 | -€11,553 | -36.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €20,611 | €17,952 | -€2,659 | -12.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €20,440 | €17,952 | -€2,488 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €3,525 | €0 | -€3,525 | -100% |
| Trade debts | 44 | €2,970 | €1,658 | -€1,312 | -44.2% |
| Suppliers | 440/4 | €2,970 | €1,658 | -€1,312 | -44.2% |
| Taxes, remuneration and social security | 45 | €9,590 | €9,334 | -€256 | -2.7% |
| Taxes | 450/3 | €6,595 | €6,397 | -€198 | -3.0% |
| Remuneration and social security | 454/9 | €2,995 | €2,937 | -€58 | -1.9% |
| Other amounts payable | 47/48 | €4,355 | €6,960 | +€2,604 | +59.8% |
| Accrued charges and deferred income | 492/3 | €171 | €0 | -€171 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,208 | €8,107 | -€100 | -1.2% |
| Other operating charges | 640/8 | €576 | €626 | +€50 | +8.7% |
| Gross operating margin | 9900 | €16,558 | -€3,823 | -€20,382 | |
| Operating profit (loss) | 9901 | €7,775 | -€12,557 | -€20,332 | |
| Financial income | 75/76B | €1,726 | €1,463 | -€263 | -15.2% |
| Recurring financial income | 75 | €1,726 | €1,463 | -€263 | -15.2% |
| Financial charges | 65/66B | €1,138 | €291 | -€846 | -74.4% |
| Recurring financial charges | 65 | €1,138 | €291 | -€846 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | €8,363 | -€11,385 | -€19,748 | |
| Income taxes | 67/77 | €1,927 | €167 | -€1,760 | -91.3% |
| Profit (loss) for the period | 9904 | €6,436 | -€11,553 | -€17,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,436 | -€11,553 | -€17,988 |
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 19 October 2026 via checked.be.