ARCHIMEDI: 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.
ARCHIMEDI
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Cash -€183,002
down €183,002 (-39.2%), from €466,301 to €283,298
mainly Current investments (-€250,000) and Debts after one year (-€19,534)
- Tangible fixed assets -€42,392
down €42,392 (-14.8%), from €285,548 to €243,156
- Receivables within one year +€16,613
up €16,613 (+61.7%), from €26,936 to €43,550
- Reserves +€73,938
up €73,938 (+17.0%), from €434,423 to €508,361
- Debts after one year -€19,534
down €19,534 (-100%), from €19,534 to €0
- Current portion of long-term debt -€10,419
down €10,419 (-100%), from €10,419 to €0
- Gross operating margin -€8,987
down €8,987 (-4.9%), from €182,243 to €173,256
- Taxes +€3,550
up €3,550 (+10.2%), from €34,826 to €38,376
- Financial charges -€2,889
down €2,889 (-19.0%), from €15,179 to €12,290
- Other operating charges -€2,242
down €2,242 (-28.1%), from €7,992 to €5,749
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 | €792,534 | €834,122 | +€41,588 | +5.2% |
| Fixed assets | 21/28 | €285,548 | €243,156 | -€42,392 | -14.8% |
| Tangible fixed assets | 22/27 | €285,548 | €243,156 | -€42,392 | -14.8% |
| Land and buildings | 22 | €89,327 | €76,649 | -€12,678 | -14.2% |
| Plant, machinery and equipment | 23 | €1,324 | €2,694 | +€1,370 | +103% |
| Furniture and vehicles | 24 | €82,855 | €62,210 | -€20,645 | -24.9% |
| Other tangible fixed assets | 26 | €112,042 | €101,603 | -€10,439 | -9.3% |
| Current assets | 29/58 | €506,986 | €590,966 | +€83,980 | +16.6% |
| Stocks and contracts in progress | 3 | €3,671 | €2,975 | -€696 | -19.0% |
| Stocks | 30/36 | €3,671 | €2,975 | -€696 | -19.0% |
| Amounts receivable within one year | 40/41 | €26,936 | €43,550 | +€16,613 | +61.7% |
| Trade receivables | 40 | €26,936 | €43,550 | +€16,613 | +61.7% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €466,301 | €283,298 | -€183,002 | -39.2% |
| Deferred charges and accrued income | 490/1 | €10,078 | €11,143 | +€1,065 | +10.6% |
| Total equity and liabilities | 10/49 | €792,534 | €834,122 | +€41,588 | +5.2% |
| Equity | 10/15 | €539,423 | €613,361 | +€73,938 | +13.7% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €434,423 | €508,361 | +€73,938 | +17.0% |
| Distributable reserves | 133 | €434,423 | €508,361 | +€73,938 | +17.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €253,112 | €220,761 | -€32,350 | -12.8% |
| Amounts payable after more than one year | 17 | €19,534 | €0 | -€19,534 | -100% |
| Financial debts | 170/4 | €19,534 | €0 | -€19,534 | -100% |
| Amounts payable within one year | 42/48 | €218,037 | €207,145 | -€10,892 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €10,419 | €0 | -€10,419 | -100% |
| Trade debts | 44 | €16,256 | €10,028 | -€6,228 | -38.3% |
| Suppliers | 440/4 | €16,256 | €10,028 | -€6,228 | -38.3% |
| Taxes, remuneration and social security | 45 | €28,809 | €33,737 | +€4,928 | +17.1% |
| Taxes | 450/3 | €25,158 | €33,737 | +€8,579 | +34.1% |
| Remuneration and social security | 454/9 | €3,651 | €0 | -€3,651 | -100% |
| Other amounts payable | 47/48 | €162,553 | €163,380 | +€827 | +0.5% |
| Accrued charges and deferred income | 492/3 | €15,541 | €13,616 | -€1,925 | -12.4% |
| Non-recurring operating income | 76A | €4,525 | €0 | -€4,525 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,067 | €46,444 | -€1,623 | -3.4% |
| Other operating charges | 640/8 | €7,992 | €5,749 | -€2,242 | -28.1% |
| Gross operating margin | 9900 | €182,243 | €173,256 | -€8,987 | -4.9% |
| Operating profit (loss) | 9901 | €126,184 | €121,063 | -€5,121 | -4.1% |
| Financial income | 75/76B | €3,296 | €3,542 | +€245 | +7.4% |
| Recurring financial income | 75 | €3,296 | €3,542 | +€245 | +7.4% |
| Financial charges | 65/66B | €15,179 | €12,290 | -€2,889 | -19.0% |
| Recurring financial charges | 65 | €15,179 | €12,290 | -€2,889 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €114,301 | €112,314 | -€1,987 | -1.7% |
| Income taxes | 67/77 | €34,826 | €38,376 | +€3,550 | +10.2% |
| Profit (loss) for the period | 9904 | €79,475 | €73,938 | -€5,537 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,475 | €73,938 | -€5,537 | -7.0% |
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 25 October 2026 via checked.be.