ARCHIGESTION: 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.
What changed
ARCHIGESTION
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€19,411
2024 · €17,857-€37,268
Equity
€2.5m
2024 · €2.6m-€79,747
Cash
€645,746
2024 · €638,924+€6,822
Balance sheet total
€4.6m
2024 · €4.7m-€17,858
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward -€866,104
down €866,104 (-100.0%), from €866,104 to €0
- Reserves +€786,357
up €786,357 (+2606.6%), from €30,168 to €816,525
of which Distributable reserves: +€786,357
- Provisions +€730,406
new in 2025: €730,406
- Other debts -€654,933
down €654,933 (-31.8%), from €2.1m to €1.4m
Income statement
- Financial charges +€69,153
up €69,153 (+3255.7%), from €2,124 to €71,277
- Gross operating margin +€36,684
up €36,684 (+42.2%), from €87,032 to €123,716
- Taxes +€3,110
up €3,110 (+32.7%), from €9,499 to €12,608
- Depreciation +€2,363
up €2,363 (+6.4%), from €36,740 to €39,103
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.
Result 2024
€17,857
Gross operating margin
+€36,684
Depreciation
-€2,363
Other operating charges
+€669
Financial income
+€6
Financial charges
-€69,153
Taxes
-€3,110
Result 2025
-€19,411
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.
From operations
+€79,987
Investment
-€4,709
Financing
-€68,455
Cash 2024
€638,924
From operations (derived)
+€79,987
Net result for the year
-€19,411
Depreciation
+€39,103
Receivables within one year
-€9,052
Smaller working-capital items
-€684
Provisions
+€730,406
Tax, wage and social debts
-€5,442
Other debts
-€654,933
Investment (derived)
-€4,709
Investment in fixed assets (net)
-€4,709
Financing
-€68,455
Debts after one year
-€8,145
Short-term financial debts
+€26
Contributions, distributions and other
-€60,336
Cash 2025
€645,746
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,651,090 | €4,633,232 | -€17,858 | -0.4% |
| Fixed assets | 21/28 | €4,010,016 | €3,975,622 | -€34,394 | -0.9% |
| Tangible fixed assets | 22/27 | €4,009,314 | €3,974,920 | -€34,394 | -0.9% |
| Land and buildings | 22 | €3,893,385 | €3,880,444 | -€12,941 | -0.3% |
| Plant, machinery and equipment | 23 | €64,127 | €57,918 | -€6,209 | -9.7% |
| Furniture and vehicles | 24 | €51,802 | €36,558 | -€15,244 | -29.4% |
| Financial fixed assets | 28 | €702 | €702 | = | 0.0% |
| Current assets | 29/58 | €641,074 | €657,610 | +€16,535 | +2.6% |
| Amounts receivable within one year | 40/41 | €2,151 | €11,203 | +€9,052 | +420.9% |
| Trade receivables | 40 | - | €1,824 | +€1,824 | |
| Other amounts receivable | 41 | €2,151 | €9,379 | +€7,228 | +336.1% |
| Cash at bank and in hand | 54/58 | €638,924 | €645,746 | +€6,822 | +1.1% |
| Deferred charges and accrued income | 490/1 | - | €661 | +€661 | |
| Total equity and liabilities | 10/49 | €4,651,090 | €4,633,232 | -€17,858 | -0.4% |
| Equity | 10/15 | €2,552,562 | €2,472,815 | -€79,747 | -3.1% |
| Contributions | 10/11 | €217,000 | €217,000 | = | 0.0% |
| Capital | 10 | €217,000 | €217,000 | = | 0.0% |
| Issued capital | 100 | €217,000 | €217,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,439,291 | €1,439,291 | = | 0.0% |
| Reserves | 13 | €30,168 | €816,525 | +€786,357 | +2606.6% |
| Non-distributable reserves | 130/1 | €3,479 | €3,479 | = | 0.0% |
| Legal reserve | 130 | €3,479 | €3,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €7,939 | €794,296 | +€786,357 | +9905.5% |
| Profit (loss) carried forward | 14 | €866,104 | €0 | -€866,104 | -100.0% |
| Provisions and deferred taxes | 16 | - | €730,406 | +€730,406 | |
| Provisions for liabilities and charges | 160/5 | - | €730,406 | +€730,406 | |
| Other liabilities and charges | 164/5 | - | €730,406 | +€730,406 | |
| Amounts payable | 17/49 | €2,098,528 | €1,430,011 | -€668,517 | -31.9% |
| Amounts payable after more than one year | 17 | €20,974 | €12,829 | -€8,145 | -38.8% |
| Financial debts | 170/4 | €20,974 | €12,829 | -€8,145 | -38.8% |
| Amounts payable within one year | 42/48 | €2,077,554 | €1,417,063 | -€660,491 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €7,834 | €7,834 | = | 0.0% |
| Financial debts | 43 | €1,719 | €1,744 | +€26 | +1.5% |
| Credit institutions | 430/8 | €1,719 | €1,744 | +€26 | +1.5% |
| Trade debts | 44 | €515 | €372 | -€142 | -27.7% |
| Suppliers | 440/4 | €515 | €372 | -€142 | -27.7% |
| Taxes, remuneration and social security | 45 | €5,442 | €0 | -€5,442 | -100.0% |
| Taxes | 450/3 | €5,442 | €0 | -€5,442 | -100.0% |
| Other amounts payable | 47/48 | €2,062,046 | €1,407,113 | -€654,933 | -31.8% |
| Accrued charges and deferred income | 492/3 | - | €119 | +€119 | |
| Non-recurring operating income | 76A | - | €19,594 | +€19,594 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,740 | €39,103 | +€2,363 | +6.4% |
| Other operating charges | 640/8 | €20,813 | €20,144 | -€669 | -3.2% |
| Gross operating margin | 9900 | €87,032 | €123,716 | +€36,684 | +42.2% |
| Operating profit (loss) | 9901 | €29,480 | €64,469 | +€34,989 | +118.7% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €2,124 | €71,277 | +€69,153 | +3255.7% |
| Recurring financial charges | 65 | €2,124 | €71,277 | +€69,153 | +3255.7% |
| Profit (loss) for the period before taxes | 9903 | €27,356 | -€6,803 | -€34,158 | |
| Income taxes | 67/77 | €9,499 | €12,608 | +€3,110 | +32.7% |
| Profit (loss) for the period | 9904 | €17,857 | -€19,411 | -€37,268 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,857 | -€19,411 | -€37,268 |
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 10 October 2026 via checked.be.