ARCHI - 2000: 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.
ARCHI - 2000
Largest movements
- Receivables within one year -€595,462
down €595,462 (-56.9%), from €1.0m to €451,441
of which Trade receivables: -€361,208
- Stocks and contracts +€300,073
up €300,073 (+63.6%), from €471,927 to €772,000
- Deferred charges and accrued income -€150,792
down €150,792 (-31.7%), from €476,150 to €325,358
- Cash -€105,215
down €105,215 (-71.0%), from €148,261 to €43,046
- Tangible fixed assets -€95,075
down €95,075 (-34.1%), from €278,776 to €183,701
- Profit (loss) carried forward -€943,572
down €943,572 (-90.4%), from €1.0m to €100,264
- Trade debts +€209,352
up €209,352 (+88.6%), from €236,369 to €445,721
- Debts after one year +€141,633
up €141,633 (+18.7%), from €757,375 to €899,008
of which Financial debts: +€445,233
- Other debts -€25,785
down €25,785 (-16.6%), from €155,000 to €129,215
- Purchases and services +€1.1m
up €1.1m (+30.8%), from €3.6m to €4.8m
- Gross operating margin -€595,251
down €595,251, from €512,406 to -€82,845
- Staff costs +€191,325
up €191,325 (+43.1%), from €443,492 to €634,817
- Financial income -€55,059
down €55,059 (-98.9%), from €55,685 to €626
- Financial charges +€45,851
up €45,851 (+242.1%), from €18,941 to €64,792
of which Financial charges: +€45,851
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,452,791 | €1,810,105 | -€642,686 | -26.2% |
| Fixed assets | 21/28 | €287,550 | €196,260 | -€91,290 | -31.7% |
| Intangible fixed assets | 21 | - | €1,845 | +€1,845 | |
| Tangible fixed assets | 22/27 | €278,776 | €183,701 | -€95,075 | -34.1% |
| Plant, machinery and equipment | 23 | €21,367 | €5,356 | -€16,011 | -74.9% |
| Furniture and vehicles | 24 | €82,419 | €38,244 | -€44,175 | -53.6% |
| Other tangible fixed assets | 26 | €174,990 | €140,101 | -€34,889 | -19.9% |
| Financial fixed assets | 28 | €8,774 | €10,714 | +€1,940 | +22.1% |
| Current assets | 29/58 | €2,165,241 | €1,613,845 | -€551,396 | -25.5% |
| Stocks and contracts in progress | 3 | €471,927 | €772,000 | +€300,073 | +63.6% |
| Contracts in progress | 37 | €471,927 | €772,000 | +€300,073 | +63.6% |
| Amounts receivable within one year | 40/41 | €1,046,903 | €451,441 | -€595,462 | -56.9% |
| Trade receivables | 40 | €700,002 | €338,794 | -€361,208 | -51.6% |
| Other amounts receivable | 41 | €346,901 | €112,647 | -€234,254 | -67.5% |
| Current investments | 50/53 | €22,000 | €22,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €148,261 | €43,046 | -€105,215 | -71.0% |
| Deferred charges and accrued income | 490/1 | €476,150 | €325,358 | -€150,792 | -31.7% |
| Total equity and liabilities | 10/49 | €2,452,791 | €1,810,105 | -€642,686 | -26.2% |
| Equity | 10/15 | €1,169,537 | €225,965 | -€943,572 | -80.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €107,109 | €107,109 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,250 | €105,250 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,043,836 | €100,264 | -€943,572 | -90.4% |
| Amounts payable | 17/49 | €1,283,254 | €1,584,140 | +€300,886 | +23.4% |
| Amounts payable after more than one year | 17 | €757,375 | €899,008 | +€141,633 | +18.7% |
| Financial debts | 170/4 | €453,775 | €899,008 | +€445,233 | +98.1% |
| Other amounts payable | 178/9 | €303,600 | - | -€303,600 | |
| Amounts payable within one year | 42/48 | €525,879 | €685,132 | +€159,253 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €47,786 | €38,088 | -€9,698 | -20.3% |
| Trade debts | 44 | €236,369 | €445,721 | +€209,352 | +88.6% |
| Suppliers | 440/4 | €236,369 | €445,721 | +€209,352 | +88.6% |
| Taxes, remuneration and social security | 45 | €86,724 | €72,108 | -€14,616 | -16.9% |
| Taxes | 450/3 | €50,494 | €1,555 | -€48,939 | -96.9% |
| Remuneration and social security | 454/9 | €36,230 | €70,553 | +€34,323 | +94.7% |
| Other amounts payable | 47/48 | €155,000 | €129,215 | -€25,785 | -16.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,642,550 | €4,764,108 | +€1.1m | +30.8% |
| Remuneration, social security and pensions | 62 | €443,492 | €634,817 | +€191,325 | +43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,711 | €95,924 | +€16,213 | +20.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €45,740 | +€45,740 | |
| Other operating charges | 640/8 | €11,676 | €19,099 | +€7,423 | +63.6% |
| Non-recurring operating charges | 66A | €3,364 | €516 | -€2,848 | -84.7% |
| Gross operating margin | 9900 | €512,406 | -€82,845 | -€595,251 | |
| Operating profit (loss) | 9901 | -€25,837 | -€878,941 | -€853,104 | -3301.9% |
| Financial income | 75/76B | €55,685 | €626 | -€55,059 | -98.9% |
| Recurring financial income | 75 | €55,685 | €626 | -€55,059 | -98.9% |
| Financial charges | 65/66B | €18,941 | €64,792 | +€45,851 | +242.1% |
| Recurring financial charges | 65 | €18,941 | €64,792 | +€45,851 | +242.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €10,907 | -€943,107 | -€954,014 | |
| Income taxes | 67/77 | €14,494 | €465 | -€14,029 | -96.8% |
| Profit (loss) for the period | 9904 | -€3,587 | -€943,572 | -€939,985 | -26205.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,587 | -€943,572 | -€939,985 | -26205.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.