ARCHingé: 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.
ARCHingé
Largest movements
- Cash -€15,645
down €15,645 (-14.2%), from €110,483 to €94,838
mainly Contributions, distributions and other (-€109,000) and Other debts (-€38,062)
- Tangible fixed assets -€10,619
down €10,619 (-31.3%), from €33,971 to €23,352
of which Furniture and vehicles: -€9,939
- Receivables within one year +€5,885
up €5,885 (+15.1%), from €38,926 to €44,811
of which Trade receivables: +€5,885
- Deferred charges and accrued income -€4,066
down €4,066 (-90.2%), from €4,510 to €444
- Other debts -€38,062
down €38,062 (-32.6%), from €116,903 to €78,842
- Tax, wage and social debts +€12,653
up €12,653 (+34.6%), from €36,534 to €49,187
of which Remuneration and social security: +€7,000
- Profit (loss) carried forward +€3,521
up €3,521 (+11.5%), from €30,671 to €34,192
- Trade debts -€2,557
down €2,557 (-95.3%), from €2,683 to €125
- Gross operating margin +€15,235
up €15,235 (+9.8%), from €154,983 to €170,218
- Taxes +€3,661
up €3,661 (+9.9%), from €36,945 to €40,607
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 | €187,891 | €163,446 | -€24,445 | -13.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €33,971 | €23,352 | -€10,619 | -31.3% |
| Tangible fixed assets | 22/27 | €33,971 | €23,352 | -€10,619 | -31.3% |
| Plant, machinery and equipment | 23 | €954 | €274 | -€680 | -71.3% |
| Furniture and vehicles | 24 | €33,018 | €23,079 | -€9,939 | -30.1% |
| Current assets | 29/58 | €153,919 | €140,094 | -€13,826 | -9.0% |
| Amounts receivable within one year | 40/41 | €38,926 | €44,811 | +€5,885 | +15.1% |
| Trade receivables | 40 | €38,926 | €44,811 | +€5,885 | +15.1% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €110,483 | €94,838 | -€15,645 | -14.2% |
| Deferred charges and accrued income | 490/1 | €4,510 | €444 | -€4,066 | -90.2% |
| Total equity and liabilities | 10/49 | €187,891 | €163,446 | -€24,445 | -13.0% |
| Equity | 10/15 | €31,771 | €35,292 | +€3,521 | +11.1% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,671 | €34,192 | +€3,521 | +11.5% |
| Amounts payable | 17/49 | €156,120 | €128,153 | -€27,966 | -17.9% |
| Amounts payable within one year | 42/48 | €156,120 | €128,153 | -€27,966 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,683 | €125 | -€2,557 | -95.3% |
| Suppliers | 440/4 | €2,683 | €125 | -€2,557 | -95.3% |
| Taxes, remuneration and social security | 45 | €36,534 | €49,187 | +€12,653 | +34.6% |
| Taxes | 450/3 | €36,534 | €42,187 | +€5,653 | +15.5% |
| Remuneration and social security | 454/9 | - | €7,000 | +€7,000 | |
| Other amounts payable | 47/48 | €116,903 | €78,842 | -€38,062 | -32.6% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,491 | €13,097 | -€394 | -2.9% |
| Other operating charges | 640/8 | €1,771 | €1,637 | -€134 | -7.6% |
| Gross operating margin | 9900 | €154,983 | €170,218 | +€15,235 | +9.8% |
| Operating profit (loss) | 9901 | €139,720 | €155,484 | +€15,763 | +11.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,583 | €2,356 | -€227 | -8.8% |
| Recurring financial charges | 65 | €2,583 | €2,356 | -€227 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €137,138 | €153,128 | +€15,990 | +11.7% |
| Income taxes | 67/77 | €36,945 | €40,607 | +€3,661 | +9.9% |
| Profit (loss) for the period | 9904 | €100,193 | €112,521 | +€12,329 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €100,193 | €112,521 | +€12,329 | +12.3% |
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 6 October 2026 via checked.be.