ARCHIBO: 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.
ARCHIBO
Largest movements
- Current investments +€1.1m
up €1.1m (+148.0%), from €750,000 to €1.9m
- Cash -€419,196
down €419,196 (-81.5%), from €514,242 to €95,046
mainly Current investments (-€1.1m) and Debts after one year (-€57,682)
- Tangible fixed assets -€404,533
down €404,533 (-29.3%), from €1.4m to €974,804
of which Land and buildings: -€402,586
- Reserves +€265,816
up €265,816 (+218.2%), from €121,807 to €387,622
of which Distributable reserves: +€267,000
- Tax, wage and social debts +€76,695
up €76,695 (+544.6%), from €14,084 to €90,779
of which Taxes: +€76,695
- Debts after one year -€57,682
down €57,682 (-30.1%), from €191,730 to €134,047
of which Financial debts: -€61,307
- Gross operating margin +€219,632
up €219,632 (+77.2%), from €284,566 to €504,197
- Taxes +€83,821
up €83,821 (+213.8%), from €39,199 to €123,020
- Depreciation -€9,769
down €9,769 (-11.7%), from €83,848 to €74,078
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 | €2,672,708 | €2,960,539 | +€287,831 | +10.8% |
| Fixed assets | 21/28 | €1,379,337 | €974,804 | -€404,533 | -29.3% |
| Tangible fixed assets | 22/27 | €1,379,337 | €974,804 | -€404,533 | -29.3% |
| Land and buildings | 22 | €1,372,041 | €969,455 | -€402,586 | -29.3% |
| Plant, machinery and equipment | 23 | €7,133 | €5,350 | -€1,783 | -25.0% |
| Furniture and vehicles | 24 | €163 | €0 | -€163 | -100.0% |
| Current assets | 29/58 | €1,293,371 | €1,985,735 | +€692,364 | +53.5% |
| Stocks and contracts in progress | 3 | €13,351 | €13,351 | = | 0.0% |
| Stocks | 30/36 | €13,351 | €13,351 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,680 | €0 | -€1,680 | -100.0% |
| Trade receivables | 40 | €1,680 | €0 | -€1,680 | -100.0% |
| Current investments | 50/53 | €750,000 | €1,860,000 | +€1.1m | +148.0% |
| Cash at bank and in hand | 54/58 | €514,242 | €95,046 | -€419,196 | -81.5% |
| Deferred charges and accrued income | 490/1 | €14,097 | €17,337 | +€3,240 | +23.0% |
| Total equity and liabilities | 10/49 | €2,672,708 | €2,960,539 | +€287,831 | +10.8% |
| Equity | 10/15 | €1,908,345 | €2,174,207 | +€265,861 | +13.9% |
| Contributions | 10/11 | €907,734 | €907,734 | = | 0.0% |
| Capital | 10 | €907,734 | €907,734 | = | 0.0% |
| Issued capital | 100 | €907,734 | €907,734 | = | 0.0% |
| Reserves | 13 | €121,807 | €387,622 | +€265,816 | +218.2% |
| Non-distributable reserves | 130/1 | €90,773 | €90,773 | = | 0.0% |
| Legal reserve | 130 | €90,773 | €90,773 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,033 | €29,849 | -€1,184 | -3.8% |
| Distributable reserves | 133 | - | €267,000 | +€267,000 | |
| Profit (loss) carried forward | 14 | €878,805 | €878,851 | +€46 | 0.0% |
| Provisions and deferred taxes | 16 | €12,965 | €12,457 | -€508 | -3.9% |
| Deferred taxes | 168 | €12,965 | €12,457 | -€508 | -3.9% |
| Amounts payable | 17/49 | €751,397 | €773,875 | +€22,477 | +3.0% |
| Amounts payable after more than one year | 17 | €191,730 | €134,047 | -€57,682 | -30.1% |
| Financial debts | 170/4 | €128,825 | €67,517 | -€61,307 | -47.6% |
| Other amounts payable | 178/9 | €62,905 | €66,530 | +€3,625 | +5.8% |
| Amounts payable within one year | 42/48 | €540,502 | €621,351 | +€80,849 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €60,347 | €61,307 | +€960 | +1.6% |
| Trade debts | 44 | €5,603 | €9,368 | +€3,766 | +67.2% |
| Suppliers | 440/4 | €5,603 | €9,368 | +€3,766 | +67.2% |
| Advances received on contracts in progress | 46 | - | €1,610 | +€1,610 | |
| Taxes, remuneration and social security | 45 | €14,084 | €90,779 | +€76,695 | +544.6% |
| Taxes | 450/3 | €11,572 | €88,267 | +€76,695 | +662.8% |
| Remuneration and social security | 454/9 | €2,512 | €2,512 | = | 0.0% |
| Other amounts payable | 47/48 | €460,468 | €458,287 | -€2,182 | -0.5% |
| Accrued charges and deferred income | 492/3 | €19,166 | €18,476 | -€690 | -3.6% |
| Non-recurring operating income | 76A | - | €170,073 | +€170,073 | |
| Remuneration, social security and pensions | 62 | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,848 | €74,078 | -€9,769 | -11.7% |
| Other operating charges | 640/8 | €33,836 | €38,175 | +€4,339 | +12.8% |
| Non-recurring operating charges | 66A | - | €5,454 | +€5,454 | |
| Gross operating margin | 9900 | €284,566 | €504,197 | +€219,632 | +77.2% |
| Operating profit (loss) | 9901 | €166,882 | €386,448 | +€219,566 | +131.6% |
| Financial income | 75/76B | €26,226 | €24,477 | -€1,749 | -6.7% |
| Recurring financial income | 75 | €26,226 | €24,477 | -€1,749 | -6.7% |
| Financial charges | 65/66B | €22,940 | €22,552 | -€388 | -1.7% |
| Recurring financial charges | 65 | €22,940 | €22,552 | -€388 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €170,168 | €388,374 | +€218,206 | +128.2% |
| Transfer from deferred taxes | 780 | €508 | €508 | = | 0.0% |
| Income taxes | 67/77 | €39,199 | €123,020 | +€83,821 | +213.8% |
| Profit (loss) for the period | 9904 | €131,477 | €265,861 | +€134,385 | +102.2% |
| Transfer from tax-exempt reserves | 789 | €1,184 | €1,184 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €132,661 | €267,046 | +€134,385 | +101.3% |
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 4 October 2026 via checked.be.