ARCHI FULL: 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 FULL
Largest movements
- Tangible fixed assets -€54,926
down €54,926 (-21.0%), from €261,853 to €206,927
of which Land and buildings: -€35,538
- Deferred charges and accrued income +€38,804
up €38,804 (+1009.5%), from €3,844 to €42,648
- Receivables within one year -€20,195
down €20,195 (-89.5%), from €22,569 to €2,374
of which Trade receivables: -€18,753
- Cash -€7,516
down €7,516 (-13.2%), from €56,891 to €49,375
mainly Deferred charges and accrued income (-€38,804) and Debts after one year (-€19,718)
- Debts after one year -€19,718
down €19,718 (-27.0%), from €72,986 to €53,268
- Profit (loss) carried forward -€11,880
down €11,880 (-68.9%), from €17,249 to €5,369
- Trade debts -€8,875
down €8,875 (-95.1%), from €9,332 to €457
- Gross operating margin +€43,049
up €43,049, from -€17,310 to €25,739
- Financial charges -€40,604
down €40,604 (-89.5%), from €45,369 to €4,765
- Other operating charges +€3,500
up €3,500 (+199.0%), from €1,759 to €5,259
- Depreciation +€2,554
up €2,554 (+10.3%), from €24,848 to €27,402
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 | €345,282 | €301,449 | -€43,833 | -12.7% |
| Fixed assets | 21/28 | €261,978 | €207,052 | -€54,926 | -21.0% |
| Tangible fixed assets | 22/27 | €261,853 | €206,927 | -€54,926 | -21.0% |
| Land and buildings | 22 | €206,941 | €171,403 | -€35,538 | -17.2% |
| Furniture and vehicles | 24 | €51,757 | €32,309 | -€19,448 | -37.6% |
| Other tangible fixed assets | 26 | €3,155 | €3,215 | +€60 | +1.9% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €83,304 | €94,397 | +€11,093 | +13.3% |
| Amounts receivable within one year | 40/41 | €22,569 | €2,374 | -€20,195 | -89.5% |
| Trade receivables | 40 | €20,564 | €1,811 | -€18,753 | -91.2% |
| Other amounts receivable | 41 | €2,005 | €563 | -€1,442 | -71.9% |
| Cash at bank and in hand | 54/58 | €56,891 | €49,375 | -€7,516 | -13.2% |
| Deferred charges and accrued income | 490/1 | €3,844 | €42,648 | +€38,804 | +1009.5% |
| Total equity and liabilities | 10/49 | €345,282 | €301,449 | -€43,833 | -12.7% |
| Equity | 10/15 | €167,049 | €155,169 | -€11,880 | -7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €143,600 | €143,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €141,745 | €141,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,249 | €5,369 | -€11,880 | -68.9% |
| Amounts payable | 17/49 | €178,233 | €146,280 | -€31,953 | -17.9% |
| Amounts payable after more than one year | 17 | €72,986 | €53,268 | -€19,718 | -27.0% |
| Financial debts | 170/4 | €72,986 | €53,268 | -€19,718 | -27.0% |
| Amounts payable within one year | 42/48 | €104,910 | €93,000 | -€11,910 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €19,104 | €19,718 | +€614 | +3.2% |
| Trade debts | 44 | €9,332 | €457 | -€8,875 | -95.1% |
| Suppliers | 440/4 | €9,332 | €457 | -€8,875 | -95.1% |
| Advances received on contracts in progress | 46 | €400 | - | -€400 | |
| Taxes, remuneration and social security | 45 | €1,948 | €193 | -€1,755 | -90.1% |
| Taxes | 450/3 | €198 | €193 | -€5 | -2.5% |
| Remuneration and social security | 454/9 | €1,750 | - | -€1,750 | |
| Other amounts payable | 47/48 | €74,126 | €72,632 | -€1,494 | -2.0% |
| Accrued charges and deferred income | 492/3 | €337 | €12 | -€325 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,848 | €27,402 | +€2,554 | +10.3% |
| Other operating charges | 640/8 | €1,759 | €5,259 | +€3,500 | +199.0% |
| Gross operating margin | 9900 | -€17,310 | €25,739 | +€43,049 | |
| Operating profit (loss) | 9901 | -€43,917 | -€6,922 | +€36,995 | +84.2% |
| Financial charges | 65/66B | €45,369 | €4,765 | -€40,604 | -89.5% |
| Recurring financial charges | 65 | €45,369 | €4,765 | -€40,604 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | -€89,286 | -€11,687 | +€77,599 | +86.9% |
| Income taxes | 67/77 | €198 | €193 | -€5 | -2.5% |
| Profit (loss) for the period | 9904 | -€89,484 | -€11,880 | +€77,604 | +86.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€89,484 | -€11,880 | +€77,604 | +86.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.