ARCHIBAL: 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.
ARCHIBAL
Largest movements
- Cash -€26,619
down €26,619 (-66.9%), from €39,762 to €13,143
mainly Receivables within one year (-€26,303) and Other debts (-€9,043)
- Receivables within one year +€26,303
up €26,303 (+180.7%), from €14,557 to €40,861
of which Trade receivables: +€27,073
- Deferred charges and accrued income +€8,981
new in 2025: €8,981
- Tangible fixed assets -€1,899
down €1,899 (-25.5%), from €7,459 to €5,560
of which Plant, machinery and equipment: -€7,459
- Other debts -€9,043
down €9,043 (-51.6%), from €17,520 to €8,477
- Trade debts +€8,506
up €8,506 (+927.2%), from €917 to €9,423
- Tax, wage and social debts +€7,442
up €7,442 (+106.8%), from €6,970 to €14,412
of which Taxes: +€6,397
- Turnover -€255,401
no longer reported in 2025 (was €255,401)
- Purchases and services -€224,470
no longer reported in 2025 (was €224,470)
- Gross operating margin -€11,379
down €11,379 (-36.8%), from €30,931 to €19,552
- Staff costs +€9,727
up €9,727 (+133.0%), from €7,314 to €17,041
- Taxes -€4,916
down €4,916 (-88.3%), from €5,569 to €653
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 | €61,778 | €68,545 | +€6,766 | +11.0% |
| Fixed assets | 21/28 | €7,459 | €5,560 | -€1,899 | -25.5% |
| Tangible fixed assets | 22/27 | €7,459 | €5,560 | -€1,899 | -25.5% |
| Plant, machinery and equipment | 23 | €7,459 | - | -€7,459 | |
| Other tangible fixed assets | 26 | - | €5,560 | +€5,560 | |
| Current assets | 29/58 | €54,320 | €62,985 | +€8,665 | +16.0% |
| Amounts receivable within one year | 40/41 | €14,557 | €40,861 | +€26,303 | +180.7% |
| Trade receivables | 40 | €13,673 | €40,746 | +€27,073 | +198.0% |
| Other amounts receivable | 41 | €884 | €114 | -€770 | -87.1% |
| Cash at bank and in hand | 54/58 | €39,762 | €13,143 | -€26,619 | -66.9% |
| Deferred charges and accrued income | 490/1 | - | €8,981 | +€8,981 | |
| Total equity and liabilities | 10/49 | €61,778 | €68,545 | +€6,766 | +11.0% |
| Equity | 10/15 | €36,371 | €36,233 | -€139 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €15,911 | €15,773 | -€139 | -0.9% |
| Amounts payable | 17/49 | €25,407 | €32,312 | +€6,905 | +27.2% |
| Amounts payable within one year | 42/48 | €25,407 | €32,312 | +€6,905 | +27.2% |
| Trade debts | 44 | €917 | €9,423 | +€8,506 | +927.2% |
| Suppliers | 440/4 | €917 | €9,423 | +€8,506 | +927.2% |
| Taxes, remuneration and social security | 45 | €6,970 | €14,412 | +€7,442 | +106.8% |
| Taxes | 450/3 | €5,569 | €11,965 | +€6,397 | +114.9% |
| Remuneration and social security | 454/9 | €1,401 | €2,446 | +€1,045 | +74.6% |
| Other amounts payable | 47/48 | €17,520 | €8,477 | -€9,043 | -51.6% |
| Turnover | 70 | €255,401 | - | -€255,401 | |
| Goods, raw materials, services and sundry goods | 60/61 | €224,470 | - | -€224,470 | |
| Remuneration, social security and pensions | 62 | €7,314 | €17,041 | +€9,727 | +133.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,439 | €1,899 | +€460 | +32.0% |
| Other operating charges | 640/8 | €502 | €460 | -€43 | -8.5% |
| Gross operating margin | 9900 | €30,931 | €19,552 | -€11,379 | -36.8% |
| Operating profit (loss) | 9901 | €21,675 | €153 | -€21,523 | -99.3% |
| Financial income | 75/76B | - | €557 | +€557 | |
| Recurring financial income | 75 | - | €557 | +€557 | |
| Financial charges | 65/66B | €67 | €196 | +€129 | +191.0% |
| Recurring financial charges | 65 | €67 | €196 | +€129 | +191.0% |
| Profit (loss) for the period before taxes | 9903 | €21,608 | €514 | -€21,094 | -97.6% |
| Income taxes | 67/77 | €5,569 | €653 | -€4,916 | -88.3% |
| Profit (loss) for the period | 9904 | €16,039 | -€139 | -€16,178 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,039 | -€139 | -€16,178 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.