Archibald Consulting: 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 Consulting
Largest movements
- Receivables after one year +€110,000
new in 2025: €110,000
- Receivables within one year -€86,853
down €86,853 (-71.8%), from €120,931 to €34,078
of which Other amounts receivable: -€103,331
- Cash +€10,960
up €10,960 (+21.8%), from €50,181 to €61,141
mainly Receivables within one year (+€86,853) and Net result for the year (+€59,350)
- Current investments +€8,959
new in 2025: €8,959
- Tangible fixed assets -€4,714
down €4,714 (-28.3%), from €16,673 to €11,958
- Reserves +€36,881
up €36,881 (+24.5%), from €150,500 to €187,381
- Other debts +€22,469
up €22,469, from €0 to €22,469
- Tax, wage and social debts -€20,712
down €20,712 (-70.6%), from €29,344 to €8,633
of which Taxes: -€20,712
- Financial income +€4,504
up €4,504 (+307%), from €1,469 to €5,973
- Gross operating margin -€3,372
down €3,372 (-3.9%), from €85,704 to €82,332
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 | €187,785 | €227,115 | +€39,330 | +20.9% |
| Fixed assets | 21/28 | €16,673 | €11,958 | -€4,714 | -28.3% |
| Tangible fixed assets | 22/27 | €16,673 | €11,958 | -€4,714 | -28.3% |
| Furniture and vehicles | 24 | €16,673 | €11,958 | -€4,714 | -28.3% |
| Current assets | 29/58 | €171,112 | €215,157 | +€44,045 | +25.7% |
| Amounts receivable after more than one year | 29 | - | €110,000 | +€110,000 | |
| Other amounts receivable | 291 | - | €110,000 | +€110,000 | |
| Amounts receivable within one year | 40/41 | €120,931 | €34,078 | -€86,853 | -71.8% |
| Trade receivables | 40 | €14,030 | €30,509 | +€16,479 | +117% |
| Other amounts receivable | 41 | €106,901 | €3,570 | -€103,331 | -96.7% |
| Current investments | 50/53 | - | €8,959 | +€8,959 | |
| Cash at bank and in hand | 54/58 | €50,181 | €61,141 | +€10,960 | +21.8% |
| Deferred charges and accrued income | 490/1 | - | €978 | +€978 | |
| Total equity and liabilities | 10/49 | €187,785 | €227,115 | +€39,330 | +20.9% |
| Equity | 10/15 | €154,500 | €191,381 | +€36,881 | +23.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €150,500 | €187,381 | +€36,881 | +24.5% |
| Distributable reserves | 133 | €150,500 | €187,381 | +€36,881 | +24.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €33,285 | €35,734 | +€2,449 | +7.4% |
| Amounts payable within one year | 42/48 | €29,430 | €31,719 | +€2,289 | +7.8% |
| Trade debts | 44 | €86 | €618 | +€532 | +620% |
| Suppliers | 440/4 | €86 | €618 | +€532 | +620% |
| Taxes, remuneration and social security | 45 | €29,344 | €8,633 | -€20,712 | -70.6% |
| Taxes | 450/3 | €29,344 | €8,633 | -€20,712 | -70.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €22,469 | +€22,469 | |
| Accrued charges and deferred income | 492/3 | €3,855 | €4,015 | +€160 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,933 | €4,714 | -€219 | -4.4% |
| Other operating charges | 640/8 | €1,286 | €801 | -€485 | -37.7% |
| Gross operating margin | 9900 | €85,704 | €82,332 | -€3,372 | -3.9% |
| Operating profit (loss) | 9901 | €79,485 | €76,817 | -€2,668 | -3.4% |
| Financial income | 75/76B | €1,469 | €5,973 | +€4,504 | +307% |
| Recurring financial income | 75 | €1,469 | €5,973 | +€4,504 | +307% |
| Financial charges | 65/66B | €105 | €133 | +€29 | +27.4% |
| Recurring financial charges | 65 | €105 | €133 | +€29 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €80,849 | €82,657 | +€1,807 | +2.2% |
| Income taxes | 67/77 | €22,601 | €23,306 | +€705 | +3.1% |
| Profit (loss) for the period | 9904 | €58,248 | €59,350 | +€1,102 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,248 | €59,350 | +€1,102 | +1.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.