ARCHI-D: 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-D
Largest movements
- Cash +€6,915
up €6,915 (+11.0%), from €62,742 to €69,657
mainly Net result for the year (+€12,469) and Tax, wage and social debts (+€3,763)
- Receivables within one year +€4,620
up €4,620 (+39.8%), from €11,594 to €16,214
of which Other amounts receivable: +€6,756
- Profit (loss) carried forward +€12,469
up €12,469 (+113.5%), from €10,986 to €23,455
- Tax, wage and social debts +€3,763
up €3,763 (+26.4%), from €14,253 to €18,016
of which Remuneration and social security: +€8,741
- Trade debts -€2,703
down €2,703 (-34.3%), from €7,879 to €5,176
- Current portion of long-term debt -€1,308
no longer reported in 2025 (was €1,308)
- Gross operating margin -€8,711
down €8,711 (-29.3%), from €29,690 to €20,979
- Taxes -€3,591
down €3,591 (-42.2%), from €8,514 to €4,924
- Other operating charges +€775
up €775 (+78.8%), from €984 to €1,760
- Depreciation +€603
up €603 (+114.6%), from €526 to €1,130
- Financial charges +€519
up €519 (+290.2%), from €179 to €697
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 | €76,533 | €88,755 | +€12,222 | +16.0% |
| Fixed assets | 21/28 | €2,197 | €2,884 | +€687 | +31.3% |
| Tangible fixed assets | 22/27 | €2,197 | €2,884 | +€687 | +31.3% |
| Plant, machinery and equipment | 23 | €2,008 | €1,703 | -€305 | -15.2% |
| Furniture and vehicles | 24 | €189 | €1,181 | +€992 | +524.5% |
| Current assets | 29/58 | €74,336 | €85,871 | +€11,535 | +15.5% |
| Amounts receivable within one year | 40/41 | €11,594 | €16,214 | +€4,620 | +39.8% |
| Trade receivables | 40 | €9,577 | €7,441 | -€2,137 | -22.3% |
| Other amounts receivable | 41 | €2,017 | €8,773 | +€6,756 | +334.9% |
| Cash at bank and in hand | 54/58 | €62,742 | €69,657 | +€6,915 | +11.0% |
| Total equity and liabilities | 10/49 | €76,533 | €88,755 | +€12,222 | +16.0% |
| Equity | 10/15 | €53,094 | €65,563 | +€12,469 | +23.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €23,558 | €23,558 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,578 | €10,578 | = | 0.0% |
| Distributable reserves | 133 | €12,980 | €12,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,986 | €23,455 | +€12,469 | +113.5% |
| Amounts payable | 17/49 | €23,439 | €23,192 | -€247 | -1.1% |
| Amounts payable within one year | 42/48 | €23,439 | €23,192 | -€247 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €1,308 | - | -€1,308 | |
| Trade debts | 44 | €7,879 | €5,176 | -€2,703 | -34.3% |
| Suppliers | 440/4 | €7,879 | €5,176 | -€2,703 | -34.3% |
| Taxes, remuneration and social security | 45 | €14,253 | €18,016 | +€3,763 | +26.4% |
| Taxes | 450/3 | €5,514 | €536 | -€4,978 | -90.3% |
| Remuneration and social security | 454/9 | €8,738 | €17,480 | +€8,741 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €526 | €1,130 | +€603 | +114.6% |
| Other operating charges | 640/8 | €984 | €1,760 | +€775 | +78.8% |
| Gross operating margin | 9900 | €29,690 | €20,979 | -€8,711 | -29.3% |
| Operating profit (loss) | 9901 | €28,179 | €18,090 | -€10,090 | -35.8% |
| Financial income | 75/76B | €144 | €1 | -€144 | -99.6% |
| Recurring financial income | 75 | €144 | €1 | -€144 | -99.6% |
| Financial charges | 65/66B | €179 | €697 | +€519 | +290.2% |
| Recurring financial charges | 65 | €179 | €697 | +€519 | +290.2% |
| Profit (loss) for the period before taxes | 9903 | €28,145 | €17,393 | -€10,752 | -38.2% |
| Income taxes | 67/77 | €8,514 | €4,924 | -€3,591 | -42.2% |
| Profit (loss) for the period | 9904 | €19,631 | €12,469 | -€7,161 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,631 | €12,469 | -€7,161 | -36.5% |
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 12 October 2026 via checked.be.