ARCHICOSY: 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.
ARCHICOSY
Largest movements
- Receivables within one year +€9,040
up €9,040 (+162.4%), from €5,566 to €14,606
of which Other amounts receivable: +€11,456
- Cash -€8,691
down €8,691 (-25.7%), from €33,768 to €25,076
mainly Receivables within one year (-€9,040) and Investment in fixed assets (net) (-€5,282)
- Tangible fixed assets +€3,661
up €3,661 (+297.5%), from €1,231 to €4,892
of which Furniture and vehicles: +€3,952
- Deferred charges and accrued income +€471
new in 2025: €471
- Reserves +€6,000
up €6,000 (+40.0%), from €15,000 to €21,000
- Tax, wage and social debts -€3,429
down €3,429 (-33.1%), from €10,376 to €6,946
- Advances received +€2,178
new in 2025: €2,178
- Other debts -€1,743
no longer reported in 2025 (was €1,743)
- Profit (loss) carried forward +€1,247
up €1,247 (+14.5%), from €8,612 to €9,860
- Purchases and services +€35,850
up €35,850 (+46.8%), from €76,548 to €112,398
- Gross operating margin -€20,372
down €20,372 (-62.1%), from €32,781 to €12,409
- Taxes -€5,187
down €5,187 (-63.8%), from €8,131 to €2,944
- Depreciation +€1,398
up €1,398 (+628.9%), from €222 to €1,621
- Other operating charges -€349
down €349 (-42.9%), from €815 to €465
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 | €40,732 | €45,213 | +€4,481 | +11.0% |
| Fixed assets | 21/28 | €1,399 | €5,060 | +€3,661 | +261.8% |
| Tangible fixed assets | 22/27 | €1,231 | €4,892 | +€3,661 | +297.5% |
| Land and buildings | 22 | €1,231 | €940 | -€291 | -23.6% |
| Furniture and vehicles | 24 | - | €3,952 | +€3,952 | |
| Financial fixed assets | 28 | €168 | €168 | = | 0.0% |
| Current assets | 29/58 | €39,334 | €40,154 | +€820 | +2.1% |
| Amounts receivable within one year | 40/41 | €5,566 | €14,606 | +€9,040 | +162.4% |
| Trade receivables | 40 | €5,566 | €3,151 | -€2,416 | -43.4% |
| Other amounts receivable | 41 | - | €11,456 | +€11,456 | |
| Cash at bank and in hand | 54/58 | €33,768 | €25,076 | -€8,691 | -25.7% |
| Deferred charges and accrued income | 490/1 | - | €471 | +€471 | |
| Total equity and liabilities | 10/49 | €40,732 | €45,213 | +€4,481 | +11.0% |
| Equity | 10/15 | €28,612 | €35,860 | +€7,247 | +25.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €21,000 | +€6,000 | +40.0% |
| Distributable reserves | 133 | €15,000 | €21,000 | +€6,000 | +40.0% |
| Profit (loss) carried forward | 14 | €8,612 | €9,860 | +€1,247 | +14.5% |
| Amounts payable | 17/49 | €12,120 | €9,354 | -€2,766 | -22.8% |
| Amounts payable within one year | 42/48 | €12,120 | €9,354 | -€2,766 | -22.8% |
| Trade debts | 44 | €1 | €229 | +€228 | +21141.7% |
| Suppliers | 440/4 | €1 | €229 | +€228 | +21141.7% |
| Advances received on contracts in progress | 46 | - | €2,178 | +€2,178 | |
| Taxes, remuneration and social security | 45 | €10,376 | €6,946 | -€3,429 | -33.1% |
| Taxes | 450/3 | €10,376 | €6,946 | -€3,429 | -33.1% |
| Other amounts payable | 47/48 | €1,743 | - | -€1,743 | |
| Goods, raw materials, services and sundry goods | 60/61 | €76,548 | €112,398 | +€35,850 | +46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222 | €1,621 | +€1,398 | +628.9% |
| Other operating charges | 640/8 | €815 | €465 | -€349 | -42.9% |
| Gross operating margin | 9900 | €32,781 | €12,409 | -€20,372 | -62.1% |
| Operating profit (loss) | 9901 | €31,744 | €10,323 | -€21,421 | -67.5% |
| Financial charges | 65/66B | €0 | €131 | +€131 | +1314200.0% |
| Recurring financial charges | 65 | €0 | €131 | +€131 | +1314200.0% |
| Profit (loss) for the period before taxes | 9903 | €31,744 | €10,192 | -€21,552 | -67.9% |
| Income taxes | 67/77 | €8,131 | €2,944 | -€5,187 | -63.8% |
| Profit (loss) for the period | 9904 | €23,612 | €7,247 | -€16,365 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,612 | €7,247 | -€16,365 | -69.3% |
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 11 October 2026 via checked.be.