ArChiOm: 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.
ArChiOm
Largest movements
- Current investments +€15,713
up €15,713 (+105%), from €15,000 to €30,713
- Cash -€15,643
down €15,643 (-64.9%), from €24,112 to €8,469
mainly Current investments (-€15,713) and Receivables within one year (-€15,414)
- Receivables within one year +€15,414
up €15,414 (+105%), from €14,690 to €30,104
of which Trade receivables: +€16,317
- Reserves +€10,000
up €10,000 (+28.7%), from €34,860 to €44,860
of which Distributable reserves: +€10,000
- Tax, wage and social debts +€3,576
up €3,576 (+35.5%), from €10,068 to €13,643
of which Taxes: +€3,869
- Profit (loss) carried forward +€1,233
up €1,233 (+33.2%), from €3,718 to €4,952
- Gross operating margin -€12,792
down €12,792 (-43.4%), from €29,483 to €16,690
- Taxes -€3,423
down €3,423 (-41.9%), from €8,176 to €4,753
- Financial income +€728
up €728 (+1,537%), from €47 to €776
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 | €56,496 | €71,336 | +€14,840 | +26.3% |
| Fixed assets | 21/28 | €1,901 | €1,252 | -€650 | -34.2% |
| Tangible fixed assets | 22/27 | €1,741 | €1,092 | -€650 | -37.3% |
| Furniture and vehicles | 24 | €1,741 | €1,092 | -€650 | -37.3% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €54,595 | €70,085 | +€15,489 | +28.4% |
| Amounts receivable within one year | 40/41 | €14,690 | €30,104 | +€15,414 | +105% |
| Trade receivables | 40 | €11,707 | €28,024 | +€16,317 | +139% |
| Other amounts receivable | 41 | €2,983 | €2,080 | -€903 | -30.3% |
| Current investments | 50/53 | €15,000 | €30,713 | +€15,713 | +105% |
| Cash at bank and in hand | 54/58 | €24,112 | €8,469 | -€15,643 | -64.9% |
| Deferred charges and accrued income | 490/1 | €793 | €799 | +€6 | +0.7% |
| Total equity and liabilities | 10/49 | €56,496 | €71,336 | +€14,840 | +26.3% |
| Equity | 10/15 | €44,778 | €56,012 | +€11,233 | +25.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,860 | €44,860 | +€10,000 | +28.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €33,000 | €43,000 | +€10,000 | +30.3% |
| Profit (loss) carried forward | 14 | €3,718 | €4,952 | +€1,233 | +33.2% |
| Amounts payable | 17/49 | €11,718 | €15,324 | +€3,607 | +30.8% |
| Amounts payable within one year | 42/48 | €11,718 | €15,324 | +€3,607 | +30.8% |
| Trade debts | 44 | €431 | €118 | -€313 | -72.6% |
| Suppliers | 440/4 | €431 | €118 | -€313 | -72.6% |
| Taxes, remuneration and social security | 45 | €10,068 | €13,643 | +€3,576 | +35.5% |
| Taxes | 450/3 | €9,775 | €13,643 | +€3,869 | +39.6% |
| Remuneration and social security | 454/9 | €293 | - | -€293 | |
| Other amounts payable | 47/48 | €1,219 | €1,563 | +€344 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €848 | €650 | -€199 | -23.4% |
| Other operating charges | 640/8 | €991 | €757 | -€234 | -23.6% |
| Gross operating margin | 9900 | €29,483 | €16,690 | -€12,792 | -43.4% |
| Operating profit (loss) | 9901 | €27,644 | €15,284 | -€12,360 | -44.7% |
| Financial income | 75/76B | €47 | €776 | +€728 | +1,537% |
| Recurring financial income | 75 | €47 | €776 | +€728 | +1,537% |
| Financial charges | 65/66B | €82 | €73 | -€9 | -10.8% |
| Recurring financial charges | 65 | €82 | €73 | -€9 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €27,609 | €15,987 | -€11,623 | -42.1% |
| Income taxes | 67/77 | €8,176 | €4,753 | -€3,423 | -41.9% |
| Profit (loss) for the period | 9904 | €19,433 | €11,233 | -€8,200 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,433 | €11,233 | -€8,200 | -42.2% |
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 14 October 2026 via checked.be.