Archi-V: 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-V
Largest movements
- Cash +€31,288
up €31,288 (+214%), from €14,641 to €45,929
mainly Net result for the year (+€33,089) and Depreciation (+€10,665)
- Receivables after one year -€8,000
down €8,000 (-100%), from €8,000 to €0
- Intangible fixed assets -€6,250
down €6,250 (-20.0%), from €31,250 to €25,000
- Tangible fixed assets -€4,415
down €4,415 (-26.4%), from €16,702 to €12,287
of which Land and buildings: -€2,499
- Deferred charges and accrued income -€3,036
down €3,036 (-26.3%), from €11,555 to €8,519
- Profit (loss) carried forward +€17,148
up €17,148, from -€17,148 to €0
- Reserves +€15,941
up €15,941 (+32.5%), from €49,060 to €65,001
- Other debts -€14,080
down €14,080 (-52.9%), from €26,604 to €12,524
- Current portion of long-term debt -€7,849
down €7,849 (-100%), from €7,849 to €0
- Gross operating margin +€50,739
up €50,739, from -€1,889 to €48,849
- Taxes +€1,563
up €1,563 (+809%), from €193 to €1,756
- Financial charges -€1,137
down €1,137 (-38.3%), from €2,971 to €1,834
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 | €103,167 | €115,441 | +€12,274 | +11.9% |
| Fixed assets | 21/28 | €47,952 | €37,287 | -€10,665 | -22.2% |
| Intangible fixed assets | 21 | €31,250 | €25,000 | -€6,250 | -20.0% |
| Tangible fixed assets | 22/27 | €16,702 | €12,287 | -€4,415 | -26.4% |
| Land and buildings | 22 | €11,258 | €8,758 | -€2,499 | -22.2% |
| Plant, machinery and equipment | 23 | €1,912 | €1,685 | -€227 | -11.9% |
| Furniture and vehicles | 24 | €3,532 | €1,844 | -€1,688 | -47.8% |
| Current assets | 29/58 | €55,215 | €78,154 | +€22,939 | +41.5% |
| Amounts receivable after more than one year | 29 | €8,000 | €0 | -€8,000 | -100% |
| Other amounts receivable | 291 | €8,000 | €0 | -€8,000 | -100% |
| Amounts receivable within one year | 40/41 | €20,787 | €23,474 | +€2,687 | +12.9% |
| Trade receivables | 40 | €19,476 | €23,430 | +€3,954 | +20.3% |
| Other amounts receivable | 41 | €1,311 | €44 | -€1,267 | -96.7% |
| Current investments | 50/53 | €231 | €231 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,641 | €45,929 | +€31,288 | +214% |
| Deferred charges and accrued income | 490/1 | €11,555 | €8,519 | -€3,036 | -26.3% |
| Total equity and liabilities | 10/49 | €103,167 | €115,441 | +€12,274 | +11.9% |
| Equity | 10/15 | €50,513 | €83,601 | +€33,089 | +65.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,060 | €65,001 | +€15,941 | +32.5% |
| Distributable reserves | 133 | €49,060 | €65,001 | +€15,941 | +32.5% |
| Profit (loss) carried forward | 14 | -€17,148 | €0 | +€17,148 | |
| Amounts payable | 17/49 | €52,654 | €31,840 | -€20,815 | -39.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €52,654 | €31,840 | -€20,815 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €7,849 | €0 | -€7,849 | -100% |
| Trade debts | 44 | €6,890 | €6,904 | +€14 | +0.2% |
| Suppliers | 440/4 | €6,890 | €6,904 | +€14 | +0.2% |
| Taxes, remuneration and social security | 45 | €11,311 | €12,412 | +€1,101 | +9.7% |
| Taxes | 450/3 | €11,311 | €12,412 | +€1,101 | +9.7% |
| Other amounts payable | 47/48 | €26,604 | €12,524 | -€14,080 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,997 | €10,665 | -€332 | -3.0% |
| Other operating charges | 640/8 | €1,302 | €1,505 | +€203 | +15.6% |
| Gross operating margin | 9900 | -€1,889 | €48,849 | +€50,739 | |
| Operating profit (loss) | 9901 | -€14,189 | €36,679 | +€50,868 | |
| Financial income | 75/76B | €206 | €0 | -€206 | -100.0% |
| Recurring financial income | 75 | €206 | €0 | -€206 | -100.0% |
| Financial charges | 65/66B | €2,971 | €1,834 | -€1,137 | -38.3% |
| Recurring financial charges | 65 | €2,971 | €1,834 | -€1,137 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,955 | €34,845 | +€51,799 | |
| Income taxes | 67/77 | €193 | €1,756 | +€1,563 | +809% |
| Profit (loss) for the period | 9904 | -€17,148 | €33,089 | +€50,236 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,148 | €33,089 | +€50,236 |
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 18 October 2026 via checked.be.