ARCHI CUISINE: 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 CUISINE
Largest movements
- Cash +€139,129
up €139,129 (+115%), from €120,701 to €259,829
mainly Receivables within one year (+€61,530) and Depreciation (+€47,456)
- Receivables within one year -€61,530
down €61,530 (-75.5%), from €81,515 to €19,985
of which Trade receivables: -€61,513
- Tangible fixed assets -€33,849
down €33,849 (-8.0%), from €425,044 to €391,195
of which Plant, machinery and equipment: -€26,004
- Stocks and contracts -€9,437
down €9,437 (-21.8%), from €43,346 to €33,908
of which Contracts in progress: -€10,049
- Other debts -€43,436
down €43,436 (-100%), from €43,436 to €0
- Advances received +€33,185
up €33,185 (+30.5%), from €108,841 to €142,026
- Profit (loss) carried forward +€26,265
up €26,265 (+1,285%), from €2,044 to €28,308
- Debts after one year +€17,739
up €17,739 (+4.7%), from €377,504 to €395,243
- Tax, wage and social debts +€15,186
up €15,186 (+38.1%), from €39,905 to €55,091
of which Remuneration and social security: +€26,685
- Gross operating margin +€116,399
up €116,399 (+87.5%), from €133,061 to €249,460
- Staff costs +€99,518
up €99,518 (+171%), from €58,338 to €157,857
- Depreciation +€16,246
up €16,246 (+52.1%), from €31,209 to €47,456
- Financial income +€13,772
up €13,772 (+6,775%), from €203 to €13,976
- Taxes +€7,406
up €7,406 (+188%), from €3,932 to €11,338
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 | €696,048 | €729,914 | +€33,866 | +4.9% |
| Fixed assets | 21/28 | €425,224 | €391,375 | -€33,849 | -8.0% |
| Tangible fixed assets | 22/27 | €425,044 | €391,195 | -€33,849 | -8.0% |
| Land and buildings | 22 | €322,714 | €311,194 | -€11,520 | -3.6% |
| Plant, machinery and equipment | 23 | €45,671 | €19,666 | -€26,004 | -56.9% |
| Furniture and vehicles | 24 | €33,301 | €41,970 | +€8,668 | +26.0% |
| Leasing and similar rights | 25 | €23,358 | €18,365 | -€4,994 | -21.4% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €270,824 | €338,539 | +€67,716 | +25.0% |
| Stocks and contracts in progress | 3 | €43,346 | €33,908 | -€9,437 | -21.8% |
| Stocks | 30/36 | €33,297 | €33,908 | +€612 | +1.8% |
| Contracts in progress | 37 | €10,049 | €0 | -€10,049 | -100% |
| Amounts receivable within one year | 40/41 | €81,515 | €19,985 | -€61,530 | -75.5% |
| Trade receivables | 40 | €81,498 | €19,985 | -€61,513 | -75.5% |
| Other amounts receivable | 41 | €16 | €0 | -€16 | -100% |
| Cash at bank and in hand | 54/58 | €120,701 | €259,829 | +€139,129 | +115% |
| Deferred charges and accrued income | 490/1 | €25,263 | €24,817 | -€446 | -1.8% |
| Total equity and liabilities | 10/49 | €696,048 | €729,914 | +€33,866 | +4.9% |
| Equity | 10/15 | €22,044 | €48,308 | +€26,265 | +119% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,044 | €28,308 | +€26,265 | +1,285% |
| Amounts payable | 17/49 | €674,004 | €681,606 | +€7,602 | +1.1% |
| Amounts payable after more than one year | 17 | €377,504 | €395,243 | +€17,739 | +4.7% |
| Financial debts | 170/4 | €377,504 | €395,243 | +€17,739 | +4.7% |
| Amounts payable within one year | 42/48 | €295,068 | €285,615 | -€9,453 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €49,103 | €37,455 | -€11,648 | -23.7% |
| Trade debts | 44 | €53,783 | €51,043 | -€2,740 | -5.1% |
| Suppliers | 440/4 | €53,783 | €51,043 | -€2,740 | -5.1% |
| Advances received on contracts in progress | 46 | €108,841 | €142,026 | +€33,185 | +30.5% |
| Taxes, remuneration and social security | 45 | €39,905 | €55,091 | +€15,186 | +38.1% |
| Taxes | 450/3 | €33,203 | €21,704 | -€11,499 | -34.6% |
| Remuneration and social security | 454/9 | €6,702 | €33,387 | +€26,685 | +398% |
| Other amounts payable | 47/48 | €43,436 | €0 | -€43,436 | -100% |
| Accrued charges and deferred income | 492/3 | €1,432 | €749 | -€684 | -47.7% |
| Non-recurring operating income | 76A | €9,852 | €8,966 | -€887 | -9.0% |
| Remuneration, social security and pensions | 62 | €58,338 | €157,857 | +€99,518 | +171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,209 | €47,456 | +€16,246 | +52.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€4,717 | -€4,717 | |
| Other operating charges | 640/8 | €3,418 | €2,921 | -€497 | -14.5% |
| Non-recurring operating charges | 66A | €3,199 | €5,109 | +€1,910 | +59.7% |
| Gross operating margin | 9900 | €133,061 | €249,460 | +€116,399 | +87.5% |
| Operating profit (loss) | 9901 | €36,897 | €40,835 | +€3,938 | +10.7% |
| Financial income | 75/76B | €203 | €13,976 | +€13,772 | +6,775% |
| Recurring financial income | 75 | €203 | €13,976 | +€13,772 | +6,775% |
| Financial charges | 65/66B | €12,363 | €17,207 | +€4,845 | +39.2% |
| Recurring financial charges | 65 | €12,363 | €17,207 | +€4,845 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €24,738 | €37,603 | +€12,865 | +52.0% |
| Income taxes | 67/77 | €3,932 | €11,338 | +€7,406 | +188% |
| Profit (loss) for the period | 9904 | €20,806 | €26,265 | +€5,459 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,806 | €26,265 | +€5,459 | +26.2% |
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 30 October 2026 via checked.be.