ARCHIBALD & C°: 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.
ARCHIBALD & C°
Largest movements
- Intangible fixed assets -€20,372
down €20,372 (-22.1%), from €92,155 to €71,784
- Receivables within one year -€11,459
down €11,459 (-17.6%), from €64,991 to €53,533
of which Other amounts receivable: -€6,723
- Deferred charges and accrued income +€10,517
up €10,517 (+925.1%), from €1,137 to €11,653
- Cash +€5,792
up €5,792 (+7.3%), from €79,083 to €84,875
mainly Depreciation (+€20,658) and Net result for the year (+€17,893)
- Current portion of long-term debt -€24,131
down €24,131 (-100.0%), from €24,131 to €0
- Reserves +€17,893
up €17,893 (+21.8%), from €81,917 to €99,809
- Trade debts -€17,014
down €17,014 (-16.1%), from €105,582 to €88,568
- Tax, wage and social debts +€8,907
up €8,907 (+49536.4%), from €18 to €8,925
- Gross operating margin -€12,621
down €12,621 (-21.9%), from €57,644 to €45,022
- Taxes +€6,858
up €6,858 (+71582.0%), from €10 to €6,867
- Depreciation -€1,919
down €1,919 (-8.5%), from €22,577 to €20,658
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 | €237,653 | €221,845 | -€15,808 | -6.7% |
| Fixed assets | 21/28 | €92,442 | €71,784 | -€20,658 | -22.3% |
| Intangible fixed assets | 21 | €92,155 | €71,784 | -€20,372 | -22.1% |
| Tangible fixed assets | 22/27 | €286 | €0 | -€286 | -100.0% |
| Furniture and vehicles | 24 | €286 | €0 | -€286 | -100.0% |
| Current assets | 29/58 | €145,211 | €150,061 | +€4,850 | +3.3% |
| Amounts receivable within one year | 40/41 | €64,991 | €53,533 | -€11,459 | -17.6% |
| Trade receivables | 40 | €58,268 | €53,533 | -€4,735 | -8.1% |
| Other amounts receivable | 41 | €6,723 | €0 | -€6,723 | -100.0% |
| Cash at bank and in hand | 54/58 | €79,083 | €84,875 | +€5,792 | +7.3% |
| Deferred charges and accrued income | 490/1 | €1,137 | €11,653 | +€10,517 | +925.1% |
| Total equity and liabilities | 10/49 | €237,653 | €221,845 | -€15,808 | -6.7% |
| Equity | 10/15 | €106,051 | €122,841 | +€16,790 | +15.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €81,917 | €99,809 | +€17,893 | +21.8% |
| Distributable reserves | 133 | €81,917 | €99,809 | +€17,893 | +21.8% |
| Investment grants | 15 | €4,134 | €3,032 | -€1,103 | -26.7% |
| Provisions and deferred taxes | 16 | €1,378 | €1,011 | -€368 | -26.7% |
| Deferred taxes | 168 | €1,378 | €1,011 | -€368 | -26.7% |
| Amounts payable | 17/49 | €130,224 | €97,993 | -€32,231 | -24.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €130,192 | €97,993 | -€32,200 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €24,131 | €0 | -€24,131 | -100.0% |
| Financial debts | 43 | €321 | €281 | -€40 | -12.4% |
| Credit institutions | 430/8 | €321 | €281 | -€40 | -12.4% |
| Trade debts | 44 | €105,582 | €88,568 | -€17,014 | -16.1% |
| Suppliers | 440/4 | €105,582 | €88,568 | -€17,014 | -16.1% |
| Taxes, remuneration and social security | 45 | €18 | €8,925 | +€8,907 | +49536.4% |
| Taxes | 450/3 | €18 | €8,925 | +€8,907 | +49536.4% |
| Other amounts payable | 47/48 | €141 | €219 | +€78 | +55.0% |
| Accrued charges and deferred income | 492/3 | €31 | €0 | -€31 | -99.5% |
| Non-recurring operating income | 76A | €1,181 | €0 | -€1,181 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,577 | €20,658 | -€1,919 | -8.5% |
| Other operating charges | 640/8 | €442 | €400 | -€42 | -9.6% |
| Non-recurring operating charges | 66A | €149 | €0 | -€149 | -100.0% |
| Gross operating margin | 9900 | €57,644 | €45,022 | -€12,621 | -21.9% |
| Operating profit (loss) | 9901 | €34,475 | €23,965 | -€10,510 | -30.5% |
| Financial income | 75/76B | €1,103 | €1,103 | -€0 | 0.0% |
| Recurring financial income | 75 | €1,103 | €1,103 | -€0 | 0.0% |
| Financial charges | 65/66B | €1,147 | €675 | -€472 | -41.2% |
| Recurring financial charges | 65 | €1,147 | €675 | -€472 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €34,430 | €24,392 | -€10,038 | -29.2% |
| Transfer from deferred taxes | 780 | €368 | €368 | = | 0.0% |
| Income taxes | 67/77 | €10 | €6,867 | +€6,858 | +71582.0% |
| Profit (loss) for the period | 9904 | €34,788 | €17,893 | -€16,896 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,788 | €17,893 | -€16,896 | -48.6% |
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.