ARCHIBALD ANALYTICS: 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.
ARCHIBALD ANALYTICS
Largest movements
- Cash +€19,975
up €19,975 (+1357.8%), from €1,471 to €21,446
mainly Trade debts (+€12,081) and Net result for the year (+€7,418)
- Receivables within one year +€1,666
up €1,666 (+14.8%), from €11,274 to €12,940
of which Trade receivables: +€2,616
- Tangible fixed assets -€905
down €905 (-56.8%), from €1,592 to €687
- Reserves +€12,408
new in 2025: €12,408
- Trade debts +€12,081
up €12,081 (+411.1%), from €2,939 to €15,020
- Profit (loss) carried forward -€4,991
no longer reported in 2025 (was €4,991)
- Tax, wage and social debts +€4,265
up €4,265 (+485.0%), from €879 to €5,144
- Other debts -€3,236
no longer reported in 2025 (was €3,236)
- Gross operating margin +€6,325
up €6,325 (+139.9%), from €4,521 to €10,847
- Taxes +€1,283
up €1,283 (+145.9%), from €879 to €2,163
- Depreciation -€260
down €260 (-19.0%), from €1,374 to €1,113
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 | €14,545 | €35,073 | +€20,528 | +141.1% |
| Fixed assets | 21/28 | €1,800 | €687 | -€1,113 | -61.8% |
| Intangible fixed assets | 21 | €209 | - | -€209 | |
| Tangible fixed assets | 22/27 | €1,592 | €687 | -€905 | -56.8% |
| Furniture and vehicles | 24 | €1,592 | €687 | -€905 | -56.8% |
| Current assets | 29/58 | €12,745 | €34,386 | +€21,641 | +169.8% |
| Amounts receivable within one year | 40/41 | €11,274 | €12,940 | +€1,666 | +14.8% |
| Trade receivables | 40 | €9,443 | €12,058 | +€2,616 | +27.7% |
| Other amounts receivable | 41 | €1,831 | €881 | -€950 | -51.9% |
| Cash at bank and in hand | 54/58 | €1,471 | €21,446 | +€19,975 | +1357.8% |
| Total equity and liabilities | 10/49 | €14,545 | €35,073 | +€20,528 | +141.1% |
| Equity | 10/15 | €7,491 | €14,908 | +€7,418 | +99.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €12,408 | +€12,408 | |
| Distributable reserves | 133 | - | €12,408 | +€12,408 | |
| Profit (loss) carried forward | 14 | €4,991 | - | -€4,991 | |
| Amounts payable | 17/49 | €7,054 | €20,165 | +€13,110 | +185.8% |
| Amounts payable within one year | 42/48 | €7,054 | €20,165 | +€13,110 | +185.8% |
| Trade debts | 44 | €2,939 | €15,020 | +€12,081 | +411.1% |
| Suppliers | 440/4 | €2,939 | €15,020 | +€12,081 | +411.1% |
| Taxes, remuneration and social security | 45 | €879 | €5,144 | +€4,265 | +485.0% |
| Taxes | 450/3 | €879 | €5,144 | +€4,265 | +485.0% |
| Other amounts payable | 47/48 | €3,236 | - | -€3,236 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,374 | €1,113 | -€260 | -19.0% |
| Gross operating margin | 9900 | €4,521 | €10,847 | +€6,325 | +139.9% |
| Operating profit (loss) | 9901 | €3,147 | €9,733 | +€6,586 | +209.3% |
| Financial income | 75/76B | €106 | €31 | -€76 | -71.3% |
| Recurring financial income | 75 | €106 | €31 | -€76 | -71.3% |
| Financial charges | 65/66B | €165 | €183 | +€18 | +11.1% |
| Recurring financial charges | 65 | €165 | €183 | +€18 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €3,089 | €9,580 | +€6,492 | +210.2% |
| Income taxes | 67/77 | €879 | €2,163 | +€1,283 | +145.9% |
| Profit (loss) for the period | 9904 | €2,209 | €7,418 | +€5,209 | +235.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,209 | €7,418 | +€5,209 | +235.8% |
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 3 October 2026 via checked.be.