ARCHIDEV: 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.
ARCHIDEV
Largest movements
- Current investments +€150,000
up €150,000 (+75.0%), from €200,000 to €350,000
- Receivables within one year +€55,748
up €55,748 (+66.2%), from €84,172 to €139,921
of which Trade receivables: +€46,086
- Cash +€49,121
up €49,121 (+81.8%), from €60,049 to €109,170
mainly Net result for the year (+€238,370) and Tax, wage and social debts (+€15,176)
- Deferred charges and accrued income +€12,000
new in 2024: €12,000
- Reserves +€238,370
up €238,370 (+204.6%), from €116,497 to €354,867
- Tax, wage and social debts +€15,176
up €15,176 (+49.0%), from €30,959 to €46,135
of which Taxes: +€33,654
- Gross operating margin +€284,533
up €284,533 (+130.7%), from €217,728 to €502,260
- Taxes +€103,014
up €103,014 (+831.4%), from €12,390 to €115,404
- Staff costs -€23,216
down €23,216 (-15.6%), from €149,102 to €125,886
- Financial income +€6,328
up €6,328 (+405.5%), from €1,560 to €7,889
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €689,541 | €950,645 | +€261,104 | +37.9% |
| Fixed assets | 21/28 | €345,320 | €339,555 | -€5,765 | -1.7% |
| Tangible fixed assets | 22/27 | €325,320 | €319,555 | -€5,765 | -1.8% |
| Land and buildings | 22 | €323,400 | €319,115 | -€4,285 | -1.3% |
| Furniture and vehicles | 24 | €1,920 | €440 | -€1,480 | -77.1% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €344,221 | €611,090 | +€266,869 | +77.5% |
| Amounts receivable within one year | 40/41 | €84,172 | €139,921 | +€55,748 | +66.2% |
| Trade receivables | 40 | €83,420 | €129,505 | +€46,086 | +55.2% |
| Other amounts receivable | 41 | €753 | €10,415 | +€9,662 | +1283.4% |
| Current investments | 50/53 | €200,000 | €350,000 | +€150,000 | +75.0% |
| Cash at bank and in hand | 54/58 | €60,049 | €109,170 | +€49,121 | +81.8% |
| Deferred charges and accrued income | 490/1 | - | €12,000 | +€12,000 | |
| Total equity and liabilities | 10/49 | €689,541 | €950,645 | +€261,104 | +37.9% |
| Equity | 10/15 | €135,089 | €373,459 | +€238,370 | +176.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €116,497 | €354,867 | +€238,370 | +204.6% |
| Distributable reserves | 133 | €116,497 | €354,867 | +€238,370 | +204.6% |
| Amounts payable | 17/49 | €554,453 | €577,186 | +€22,734 | +4.1% |
| Amounts payable after more than one year | 17 | €389,562 | €389,562 | = | 0.0% |
| Financial debts | 170/4 | €389,562 | €389,562 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,619 | €69,382 | +€14,763 | +27.0% |
| Trade debts | 44 | €10,655 | €12,356 | +€1,701 | +16.0% |
| Suppliers | 440/4 | €10,655 | €12,356 | +€1,701 | +16.0% |
| Taxes, remuneration and social security | 45 | €30,959 | €46,135 | +€15,176 | +49.0% |
| Taxes | 450/3 | €12,481 | €46,135 | +€33,654 | +269.7% |
| Remuneration and social security | 454/9 | €18,478 | - | -€18,478 | |
| Other amounts payable | 47/48 | €13,005 | €10,891 | -€2,114 | -16.3% |
| Accrued charges and deferred income | 492/3 | €110,272 | €118,242 | +€7,971 | +7.2% |
| Remuneration, social security and pensions | 62 | €149,102 | €125,886 | -€23,216 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,482 | €11,321 | -€162 | -1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,450 | €6,825 | -€625 | -8.4% |
| Other operating charges | 640/8 | €2,416 | €2,507 | +€92 | +3.8% |
| Gross operating margin | 9900 | €217,728 | €502,260 | +€284,533 | +130.7% |
| Operating profit (loss) | 9901 | €47,278 | €355,721 | +€308,443 | +652.4% |
| Financial income | 75/76B | €1,560 | €7,889 | +€6,328 | +405.5% |
| Recurring financial income | 75 | €1,560 | €7,889 | +€6,328 | +405.5% |
| Financial charges | 65/66B | €9,553 | €9,835 | +€282 | +3.0% |
| Recurring financial charges | 65 | €9,553 | €9,835 | +€282 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €39,285 | €353,775 | +€314,489 | +800.5% |
| Income taxes | 67/77 | €12,390 | €115,404 | +€103,014 | +831.4% |
| Profit (loss) for the period | 9904 | €26,895 | €238,370 | +€211,475 | +786.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,895 | €238,370 | +€211,475 | +786.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.