ARCHIPHAR: 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.
ARCHIPHAR
Largest movements
- Cash -€12,557
down €12,557 (-22.2%), from €56,444 to €43,887
mainly Receivables within one year (-€12,465) and Debts after one year (-€9,000)
- Receivables within one year +€12,465
up €12,465 (+266.3%), from €4,680 to €17,146
of which Trade receivables: +€14,496
- Tangible fixed assets +€2,431
up €2,431 (+1.5%), from €165,021 to €167,452
of which Furniture and vehicles: +€2,986
- Debts after one year -€9,000
down €9,000 (-5.6%), from €160,000 to €151,000
- Other debts +€4,884
up €4,884 (+280.8%), from €1,739 to €6,623
- Tax, wage and social debts +€4,584
up €4,584 (+855.0%), from €536 to €5,120
of which Remuneration and social security: +€2,584
- Depreciation -€2,727
down €2,727 (-60.9%), from €4,479 to €1,752
- Gross operating margin -€2,618
down €2,618 (-35.7%), from €7,332 to €4,714
- Taxes +€962
new in 2025: €962
- Financial income +€92
up €92 (+60.4%), from €152 to €244
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 | €226,672 | €229,046 | +€2,374 | +1.0% |
| Fixed assets | 21/28 | €165,021 | €167,452 | +€2,431 | +1.5% |
| Tangible fixed assets | 22/27 | €165,021 | €167,452 | +€2,431 | +1.5% |
| Land and buildings | 22 | €162,000 | €162,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,304 | €749 | -€555 | -42.5% |
| Furniture and vehicles | 24 | €1,717 | €4,702 | +€2,986 | +173.9% |
| Current assets | 29/58 | €61,651 | €61,595 | -€57 | -0.1% |
| Amounts receivable within one year | 40/41 | €4,680 | €17,146 | +€12,465 | +266.3% |
| Trade receivables | 40 | - | €14,496 | +€14,496 | |
| Other amounts receivable | 41 | €4,680 | €2,650 | -€2,030 | -43.4% |
| Cash at bank and in hand | 54/58 | €56,444 | €43,887 | -€12,557 | -22.2% |
| Deferred charges and accrued income | 490/1 | €527 | €562 | +€35 | +6.7% |
| Total equity and liabilities | 10/49 | €226,672 | €229,046 | +€2,374 | +1.0% |
| Equity | 10/15 | €63,360 | €64,189 | +€830 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| 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 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,100 | -€6,271 | +€830 | +11.7% |
| Amounts payable | 17/49 | €163,312 | €164,857 | +€1,545 | +0.9% |
| Amounts payable after more than one year | 17 | €160,000 | €151,000 | -€9,000 | -5.6% |
| Financial debts | 170/4 | €160,000 | €151,000 | -€9,000 | -5.6% |
| Amounts payable within one year | 42/48 | €3,312 | €13,857 | +€10,545 | +318.4% |
| Trade debts | 44 | €1,037 | €2,114 | +€1,078 | +103.9% |
| Suppliers | 440/4 | €1,037 | €2,114 | +€1,078 | +103.9% |
| Taxes, remuneration and social security | 45 | €536 | €5,120 | +€4,584 | +855.0% |
| Taxes | 450/3 | €536 | €2,536 | +€2,000 | +373.0% |
| Remuneration and social security | 454/9 | - | €2,584 | +€2,584 | |
| Other amounts payable | 47/48 | €1,739 | €6,623 | +€4,884 | +280.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,479 | €1,752 | -€2,727 | -60.9% |
| Other operating charges | 640/8 | €1,171 | €1,226 | +€55 | +4.7% |
| Gross operating margin | 9900 | €7,332 | €4,714 | -€2,618 | -35.7% |
| Operating profit (loss) | 9901 | €1,682 | €1,736 | +€54 | +3.2% |
| Financial income | 75/76B | €152 | €244 | +€92 | +60.4% |
| Recurring financial income | 75 | €152 | €244 | +€92 | +60.4% |
| Financial charges | 65/66B | €158 | €189 | +€31 | +19.3% |
| Recurring financial charges | 65 | €158 | €189 | +€31 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €1,676 | €1,792 | +€116 | +6.9% |
| Income taxes | 67/77 | - | €962 | +€962 | |
| Profit (loss) for the period | 9904 | €1,676 | €830 | -€847 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,676 | €830 | -€847 | -50.5% |
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 7 October 2026 via checked.be.