ARCHICREA: 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.
ARCHICREA
Largest movements
- Tangible fixed assets +€34,372
up €34,372 (+113.1%), from €30,387 to €64,758
of which Furniture and vehicles: +€32,240
- Receivables within one year -€10,658
down €10,658 (-21.5%), from €49,575 to €38,916
of which Other amounts receivable: -€19,896
- Cash -€4,916
down €4,916 (-21.6%), from €22,751 to €17,835
mainly Investment in fixed assets (net) (-€48,732) and Contributions, distributions and other (-€25,000)
- Deferred charges and accrued income -€4,110
down €4,110 (-90.4%), from €4,545 to €434
- Debts after one year +€12,670
up €12,670 (+154.5%), from €8,203 to €20,873
- Other debts +€8,210
up €8,210 (+40.3%), from €20,383 to €28,594
- Current portion of long-term debt +€7,530
up €7,530 (+120.3%), from €6,257 to €13,787
- Profit (loss) carried forward -€6,883
down €6,883 (-59.1%), from €11,655 to €4,772
- Trade debts -€4,043
down €4,043 (-23.8%), from €17,021 to €12,977
- Other operating charges +€12,975
up €12,975 (+505.8%), from €2,565 to €15,540
- Gross operating margin +€6,858
up €6,858 (+14.5%), from €47,451 to €54,309
- Depreciation +€2,380
up €2,380 (+20.3%), from €11,730 to €14,110
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 | €107,257 | €122,194 | +€14,937 | +13.9% |
| Fixed assets | 21/28 | €30,387 | €65,008 | +€34,622 | +113.9% |
| Tangible fixed assets | 22/27 | €30,387 | €64,758 | +€34,372 | +113.1% |
| Plant, machinery and equipment | 23 | €1,370 | €2,270 | +€900 | +65.7% |
| Furniture and vehicles | 24 | €23,548 | €55,787 | +€32,240 | +136.9% |
| Other tangible fixed assets | 26 | €5,469 | €6,701 | +€1,232 | +22.5% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €76,871 | €57,186 | -€19,685 | -25.6% |
| Amounts receivable within one year | 40/41 | €49,575 | €38,916 | -€10,658 | -21.5% |
| Trade receivables | 40 | €14,575 | €23,813 | +€9,238 | +63.4% |
| Other amounts receivable | 41 | €35,000 | €15,104 | -€19,896 | -56.8% |
| Cash at bank and in hand | 54/58 | €22,751 | €17,835 | -€4,916 | -21.6% |
| Deferred charges and accrued income | 490/1 | €4,545 | €434 | -€4,110 | -90.4% |
| Total equity and liabilities | 10/49 | €107,257 | €122,194 | +€14,937 | +13.9% |
| Equity | 10/15 | €33,345 | €26,462 | -€6,883 | -20.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,655 | €4,772 | -€6,883 | -59.1% |
| Amounts payable | 17/49 | €73,912 | €95,732 | +€21,820 | +29.5% |
| Amounts payable after more than one year | 17 | €8,203 | €20,873 | +€12,670 | +154.5% |
| Financial debts | 170/4 | €8,203 | €20,873 | +€12,670 | +154.5% |
| Amounts payable within one year | 42/48 | €65,709 | €72,584 | +€6,875 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €6,257 | €13,787 | +€7,530 | +120.3% |
| Trade debts | 44 | €17,021 | €12,977 | -€4,043 | -23.8% |
| Suppliers | 440/4 | €17,021 | €12,977 | -€4,043 | -23.8% |
| Advances received on contracts in progress | 46 | €3,690 | €0 | -€3,690 | -100.0% |
| Taxes, remuneration and social security | 45 | €18,359 | €17,227 | -€1,132 | -6.2% |
| Taxes | 450/3 | €18,359 | €17,227 | -€1,132 | -6.2% |
| Other amounts payable | 47/48 | €20,383 | €28,594 | +€8,210 | +40.3% |
| Accrued charges and deferred income | 492/3 | - | €2,275 | +€2,275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,730 | €14,110 | +€2,380 | +20.3% |
| Other operating charges | 640/8 | €2,565 | €15,540 | +€12,975 | +505.8% |
| Gross operating margin | 9900 | €47,451 | €54,309 | +€6,858 | +14.5% |
| Operating profit (loss) | 9901 | €33,156 | €24,659 | -€8,497 | -25.6% |
| Financial income | 75/76B | €2 | €4 | +€2 | +70.7% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +70.7% |
| Financial charges | 65/66B | €1,313 | €1,704 | +€392 | +29.8% |
| Recurring financial charges | 65 | €1,313 | €1,704 | +€392 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €31,845 | €22,959 | -€8,887 | -27.9% |
| Income taxes | 67/77 | €5,225 | €4,842 | -€383 | -7.3% |
| Profit (loss) for the period | 9904 | €26,620 | €18,117 | -€8,504 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,620 | €18,117 | -€8,504 | -31.9% |
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 8 October 2026 via checked.be.