ARCHI-C: 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.
ARCHI-C
Largest movements
- Cash +€214,023
up €214,023 (+358.7%), from €59,668 to €273,691
mainly Other debts (+€274,896) and Receivables after one year (+€200,000)
- Receivables after one year -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Tangible fixed assets +€60,123
up €60,123 (+118.1%), from €50,912 to €111,035
of which Other tangible fixed assets: +€51,500
- Receivables within one year +€37,264
up €37,264 (+82.8%), from €44,999 to €82,264
of which Other amounts receivable: +€61,464
- Other debts +€274,896
up €274,896 (+37780.1%), from €728 to €275,623
- Reserves -€102,974
down €102,974 (-24.1%), from €427,258 to €324,284
- Debts after one year -€61,463
down €61,463 (-40.1%), from €153,379 to €91,916
- Financial income +€85,088
up €85,088 (+8365.5%), from €1,017 to €86,106
- Gross operating margin -€35,976
down €35,976 (-17.9%), from €201,281 to €165,305
- Taxes +€9,480
up €9,480 (+32.2%), from €29,425 to €38,905
- Financial charges -€2,021
down €2,021 (-17.4%), from €11,625 to €9,604
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 | €669,147 | €779,282 | +€110,135 | +16.5% |
| Fixed assets | 21/28 | €362,264 | €422,386 | +€60,123 | +16.6% |
| Tangible fixed assets | 22/27 | €50,912 | €111,035 | +€60,123 | +118.1% |
| Plant, machinery and equipment | 23 | €4,999 | €6,776 | +€1,777 | +35.6% |
| Furniture and vehicles | 24 | €6,244 | €13,089 | +€6,845 | +109.6% |
| Other tangible fixed assets | 26 | €39,670 | €91,170 | +€51,500 | +129.8% |
| Financial fixed assets | 28 | €311,351 | €311,351 | = | 0.0% |
| Current assets | 29/58 | €306,884 | €356,896 | +€50,012 | +16.3% |
| Amounts receivable after more than one year | 29 | €200,000 | €0 | -€200,000 | -100.0% |
| Other amounts receivable | 291 | €200,000 | €0 | -€200,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €44,999 | €82,264 | +€37,264 | +82.8% |
| Trade receivables | 40 | €24,200 | €0 | -€24,200 | -100.0% |
| Other amounts receivable | 41 | €20,799 | €82,264 | +€61,464 | +295.5% |
| Cash at bank and in hand | 54/58 | €59,668 | €273,691 | +€214,023 | +358.7% |
| Deferred charges and accrued income | 490/1 | €2,216 | €941 | -€1,275 | -57.5% |
| Total equity and liabilities | 10/49 | €669,147 | €779,282 | +€110,135 | +16.5% |
| Equity | 10/15 | €429,258 | €326,284 | -€102,974 | -24.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €427,258 | €324,284 | -€102,974 | -24.1% |
| Distributable reserves | 133 | €427,258 | €324,284 | -€102,974 | -24.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €239,889 | €452,998 | +€213,109 | +88.8% |
| Amounts payable after more than one year | 17 | €153,379 | €91,916 | -€61,463 | -40.1% |
| Financial debts | 170/4 | €153,379 | €91,916 | -€61,463 | -40.1% |
| Amounts payable within one year | 42/48 | €86,510 | €361,082 | +€274,572 | +317.4% |
| Current portion of amounts payable after more than one year | 42 | €62,941 | €65,630 | +€2,689 | +4.3% |
| Trade debts | 44 | €3,378 | €4,311 | +€933 | +27.6% |
| Suppliers | 440/4 | €3,378 | €4,311 | +€933 | +27.6% |
| Taxes, remuneration and social security | 45 | €19,463 | €15,518 | -€3,945 | -20.3% |
| Taxes | 450/3 | €17,064 | €15,518 | -€1,546 | -9.1% |
| Remuneration and social security | 454/9 | €2,399 | €0 | -€2,399 | -100.0% |
| Other amounts payable | 47/48 | €728 | €275,623 | +€274,896 | +37780.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,750 | €5,112 | +€1,363 | +36.3% |
| Other operating charges | 640/8 | €602 | €763 | +€161 | +26.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €201,281 | €165,305 | -€35,976 | -17.9% |
| Operating profit (loss) | 9901 | €196,929 | €159,429 | -€37,500 | -19.0% |
| Financial income | 75/76B | €1,017 | €86,106 | +€85,088 | +8365.5% |
| Recurring financial income | 75 | €1,017 | €86,106 | +€85,088 | +8365.5% |
| Financial charges | 65/66B | €11,625 | €9,604 | -€2,021 | -17.4% |
| Recurring financial charges | 65 | €11,625 | €9,604 | -€2,021 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €186,321 | €235,930 | +€49,609 | +26.6% |
| Income taxes | 67/77 | €29,425 | €38,905 | +€9,480 | +32.2% |
| Profit (loss) for the period | 9904 | €156,896 | €197,026 | +€40,130 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €156,896 | €197,026 | +€40,130 | +25.6% |
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 10 October 2026 via checked.be.