Archibold Concepts: 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.
Archibold Concepts
Largest movements
- Cash +€15,676
up €15,676 (+95.9%), from €16,342 to €32,018
mainly Net result for the year (+€11,739) and Other debts (+€5,906)
- Receivables within one year -€2,224
down €2,224 (-14.9%), from €14,910 to €12,686
of which Other amounts receivable: -€2,562
- Reserves +€10,906
up €10,906 (+146.8%), from €7,428 to €18,333
- Other debts +€5,906
up €5,906 (+94.0%), from €6,280 to €12,186
- Debts after one year -€4,970
no longer reported in 2026 (was €4,970)
- Tax, wage and social debts +€1,262
up €1,262 (+15.6%), from €8,096 to €9,358
- Gross operating margin +€3,145
up €3,145 (+21.7%), from €14,476 to €17,621
- Depreciation -€1,679
down €1,679 (-58.6%), from €2,864 to €1,185
- Taxes +€1,405
up €1,405 (+57.6%), from €2,438 to €3,843
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,506 | €49,819 | +€13,312 | +36.5% |
| Fixed assets | 21/28 | €2,770 | €2,760 | -€10 | -0.4% |
| Tangible fixed assets | 22/27 | €2,770 | €2,760 | -€10 | -0.4% |
| Plant, machinery and equipment | 23 | €1,263 | €759 | -€504 | -39.9% |
| Furniture and vehicles | 24 | €1,507 | €2,000 | +€494 | +32.8% |
| Current assets | 29/58 | €33,737 | €47,059 | +€13,322 | +39.5% |
| Amounts receivable within one year | 40/41 | €14,910 | €12,686 | -€2,224 | -14.9% |
| Trade receivables | 40 | €12,348 | €12,686 | +€338 | +2.7% |
| Other amounts receivable | 41 | €2,562 | - | -€2,562 | |
| Cash at bank and in hand | 54/58 | €16,342 | €32,018 | +€15,676 | +95.9% |
| Deferred charges and accrued income | 490/1 | €2,484 | €2,355 | -€129 | -5.2% |
| Total equity and liabilities | 10/49 | €36,506 | €49,819 | +€13,312 | +36.5% |
| Equity | 10/15 | €10,428 | €21,333 | +€10,906 | +104.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,428 | €18,333 | +€10,906 | +146.8% |
| Distributable reserves | 133 | €7,428 | €18,333 | +€10,906 | +146.8% |
| Amounts payable | 17/49 | €26,079 | €28,485 | +€2,406 | +9.2% |
| Amounts payable after more than one year | 17 | €4,970 | - | -€4,970 | |
| Financial debts | 170/4 | €4,970 | - | -€4,970 | |
| Amounts payable within one year | 42/48 | €21,109 | €28,485 | +€7,376 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €4,740 | €4,970 | +€230 | +4.8% |
| Trade debts | 44 | €1,993 | €1,972 | -€21 | -1.1% |
| Suppliers | 440/4 | €1,993 | €1,972 | -€21 | -1.1% |
| Taxes, remuneration and social security | 45 | €8,096 | €9,358 | +€1,262 | +15.6% |
| Taxes | 450/3 | €8,096 | €9,358 | +€1,262 | +15.6% |
| Other amounts payable | 47/48 | €6,280 | €12,186 | +€5,906 | +94.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,864 | €1,185 | -€1,679 | -58.6% |
| Other operating charges | 640/8 | €445 | €332 | -€112 | -25.3% |
| Gross operating margin | 9900 | €14,476 | €17,621 | +€3,145 | +21.7% |
| Operating profit (loss) | 9901 | €11,167 | €16,104 | +€4,937 | +44.2% |
| Financial income | 75/76B | €15 | €18 | +€3 | +22.1% |
| Recurring financial income | 75 | €15 | €18 | +€3 | +22.1% |
| Financial charges | 65/66B | €483 | €540 | +€56 | +11.7% |
| Recurring financial charges | 65 | €483 | €540 | +€56 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €10,699 | €15,582 | +€4,884 | +45.6% |
| Income taxes | 67/77 | €2,438 | €3,843 | +€1,405 | +57.6% |
| Profit (loss) for the period | 9904 | €8,261 | €11,739 | +€3,478 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,261 | €11,739 | +€3,478 | +42.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.