Archibuild Design & Study: 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.
Archibuild Design & Study
Largest movements
- Tangible fixed assets +€34,245
up €34,245 (+39.5%), from €86,728 to €120,973
of which Other tangible fixed assets: +€47,516
- Cash -€29,821
down €29,821 (-70.4%), from €42,363 to €12,542
mainly Investment in fixed assets (net) (-€48,990) and Trade debts (-€8,659)
- Receivables within one year +€3,075
up €3,075 (+5.5%), from €56,359 to €59,434
of which Other amounts receivable: +€15,816
- Reserves +€13,261
up €13,261 (+9.0%), from €147,490 to €160,751
of which Distributable reserves: +€13,261
- Trade debts -€8,659
down €8,659 (-94.2%), from €9,189 to €531
- Tax, wage and social debts +€2,652
up €2,652 (+2574.3%), from €103 to €2,755
- Gross operating margin +€35,720
up €35,720, from -€5,056 to €30,664
- Depreciation +€5,027
up €5,027 (+51.7%), from €9,718 to €14,745
- Financial income -€4,442
down €4,442 (-60.2%), from €7,376 to €2,934
- Other operating charges +€2,173
up €2,173 (+138.1%), from €1,574 to €3,747
- Taxes +€1,306
up €1,306 (+626.6%), from €208 to €1,515
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 | €187,783 | €195,448 | +€7,665 | +4.1% |
| Fixed assets | 21/28 | €86,728 | €120,973 | +€34,245 | +39.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €86,728 | €120,973 | +€34,245 | +39.5% |
| Land and buildings | 22 | €71,814 | €63,624 | -€8,191 | -11.4% |
| Plant, machinery and equipment | 23 | €3,108 | €2,195 | -€914 | -29.4% |
| Furniture and vehicles | 24 | €11,805 | €7,638 | -€4,167 | -35.3% |
| Other tangible fixed assets | 26 | - | €47,516 | +€47,516 | |
| Current assets | 29/58 | €101,055 | €74,475 | -€26,580 | -26.3% |
| Amounts receivable within one year | 40/41 | €56,359 | €59,434 | +€3,075 | +5.5% |
| Trade receivables | 40 | €14,011 | €1,271 | -€12,741 | -90.9% |
| Other amounts receivable | 41 | €42,348 | €58,164 | +€15,816 | +37.3% |
| Cash at bank and in hand | 54/58 | €42,363 | €12,542 | -€29,821 | -70.4% |
| Deferred charges and accrued income | 490/1 | €2,333 | €2,499 | +€166 | +7.1% |
| Total equity and liabilities | 10/49 | €187,783 | €195,448 | +€7,665 | +4.1% |
| Equity | 10/15 | €178,490 | €191,751 | +€13,261 | +7.4% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €147,490 | €160,751 | +€13,261 | +9.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €144,390 | €157,651 | +€13,261 | +9.2% |
| Amounts payable | 17/49 | €9,293 | €3,697 | -€5,596 | -60.2% |
| Amounts payable within one year | 42/48 | €9,293 | €3,286 | -€6,007 | -64.6% |
| Trade debts | 44 | €9,189 | €531 | -€8,659 | -94.2% |
| Suppliers | 440/4 | €9,189 | €531 | -€8,659 | -94.2% |
| Taxes, remuneration and social security | 45 | €103 | €2,755 | +€2,652 | +2574.3% |
| Taxes | 450/3 | €103 | €2,755 | +€2,652 | +2574.3% |
| Accrued charges and deferred income | 492/3 | - | €411 | +€411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,718 | €14,745 | +€5,027 | +51.7% |
| Other operating charges | 640/8 | €1,574 | €3,747 | +€2,173 | +138.1% |
| Gross operating margin | 9900 | -€5,056 | €30,664 | +€35,720 | |
| Operating profit (loss) | 9901 | -€16,348 | €12,172 | +€28,520 | |
| Financial income | 75/76B | €7,376 | €2,934 | -€4,442 | -60.2% |
| Recurring financial income | 75 | €7,376 | €2,934 | -€4,442 | -60.2% |
| Financial charges | 65/66B | €597 | €330 | -€266 | -44.6% |
| Recurring financial charges | 65 | €597 | €330 | -€266 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,569 | €14,775 | +€24,344 | |
| Income taxes | 67/77 | €208 | €1,515 | +€1,306 | +626.6% |
| Profit (loss) for the period | 9904 | -€9,777 | €13,261 | +€23,038 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,777 | €13,261 | +€23,038 |
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 5 October 2026 via checked.be.