ARCHIcool: 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.
ARCHIcool
Largest movements
- Receivables within one year +€6,326
up €6,326 (+67.8%), from €9,325 to €15,651
of which Trade receivables: +€6,050
- Tangible fixed assets -€3,707
down €3,707 (-19.0%), from €19,462 to €15,755
of which Other tangible fixed assets: -€2,304
- Cash +€2,971
up €2,971 (+39.2%), from €7,586 to €10,557
mainly Depreciation (+€5,587) and Other debts (+€2,435)
- Other debts +€2,435
up €2,435 (+8.5%), from €28,605 to €31,040
- Tax, wage and social debts +€1,934
up €1,934 (+26.7%), from €7,243 to €9,177
- Accrued charges and deferred income +€1,622
new in 2025: €1,622
- Gross operating margin -€8,877
down €8,877 (-55.3%), from €16,046 to €7,169
- Depreciation -€6,850
down €6,850 (-55.1%), from €12,437 to €5,587
- Taxes -€1,078
down €1,078 (-69.5%), from €1,552 to €474
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 | €39,473 | €45,195 | +€5,722 | +14.5% |
| Fixed assets | 21/28 | €22,562 | €18,855 | -€3,707 | -16.4% |
| Tangible fixed assets | 22/27 | €19,462 | €15,755 | -€3,707 | -19.0% |
| Furniture and vehicles | 24 | €10,949 | €9,546 | -€1,403 | -12.8% |
| Other tangible fixed assets | 26 | €8,513 | €6,209 | -€2,304 | -27.1% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €16,911 | €26,340 | +€9,429 | +55.8% |
| Amounts receivable within one year | 40/41 | €9,325 | €15,651 | +€6,326 | +67.8% |
| Trade receivables | 40 | €9,075 | €15,125 | +€6,050 | +66.7% |
| Other amounts receivable | 41 | €250 | €526 | +€276 | +110% |
| Cash at bank and in hand | 54/58 | €7,586 | €10,557 | +€2,971 | +39.2% |
| Deferred charges and accrued income | 490/1 | - | €132 | +€132 | |
| Total equity and liabilities | 10/49 | €39,473 | €45,195 | +€5,722 | +14.5% |
| Equity | 10/15 | €3,361 | €3,281 | -€80 | -2.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €1,300 | €1,300 | = | 0.0% |
| Distributable reserves | 133 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,999 | -€6,079 | -€80 | -1.3% |
| Amounts payable | 17/49 | €36,112 | €41,914 | +€5,802 | +16.1% |
| Amounts payable within one year | 42/48 | €36,112 | €40,292 | +€4,180 | +11.6% |
| Trade debts | 44 | €264 | €75 | -€189 | -71.6% |
| Suppliers | 440/4 | €264 | €75 | -€189 | -71.6% |
| Taxes, remuneration and social security | 45 | €7,243 | €9,177 | +€1,934 | +26.7% |
| Taxes | 450/3 | €7,243 | €9,177 | +€1,934 | +26.7% |
| Other amounts payable | 47/48 | €28,605 | €31,040 | +€2,435 | +8.5% |
| Accrued charges and deferred income | 492/3 | - | €1,622 | +€1,622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,437 | €5,587 | -€6,850 | -55.1% |
| Other operating charges | 640/8 | €1,049 | €1,139 | +€90 | +8.6% |
| Gross operating margin | 9900 | €16,046 | €7,169 | -€8,877 | -55.3% |
| Operating profit (loss) | 9901 | €2,560 | €443 | -€2,117 | -82.7% |
| Financial charges | 65/66B | €70 | €49 | -€21 | -30.0% |
| Recurring financial charges | 65 | €70 | €49 | -€21 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €2,490 | €394 | -€2,096 | -84.2% |
| Income taxes | 67/77 | €1,552 | €474 | -€1,078 | -69.5% |
| Profit (loss) for the period | 9904 | €938 | -€80 | -€1,018 | |
| Profit (loss) for the period to be appropriated | 9905 | €938 | -€80 | -€1,018 |
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 29 October 2026 via checked.be.