archiPIT: 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.
archiPIT
Largest movements
- Cash +€23,810
up €23,810 (+78.3%), from €30,405 to €54,215
mainly Net result for the year (+€24,801) and Trade debts (+€3,232)
- Receivables within one year +€2,796
up €2,796 (+42.8%), from €6,536 to €9,332
of which Trade receivables: +€2,780
- Reserves +€24,801
up €24,801 (+83.1%), from €29,854 to €54,654
- Trade debts +€3,232
up €3,232 (+1,365%), from €237 to €3,469
- Tax, wage and social debts -€836
down €836 (-14.3%), from €5,834 to €4,999
of which Taxes: -€836
- Gross operating margin -€6,813
down €6,813 (-17.1%), from €39,902 to €33,089
- Taxes -€947
down €947 (-11.9%), from €7,952 to €7,005
- Other operating charges -€884
down €884 (-57.2%), from €1,545 to €660
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 | €38,311 | €65,457 | +€27,145 | +70.9% |
| Fixed assets | 21/28 | €278 | €927 | +€650 | +234% |
| Tangible fixed assets | 22/27 | €278 | €927 | +€650 | +234% |
| Furniture and vehicles | 24 | €278 | €927 | +€650 | +234% |
| Current assets | 29/58 | €38,034 | €64,529 | +€26,496 | +69.7% |
| Amounts receivable within one year | 40/41 | €6,536 | €9,332 | +€2,796 | +42.8% |
| Trade receivables | 40 | €6,536 | €9,315 | +€2,780 | +42.5% |
| Other amounts receivable | 41 | - | €17 | +€17 | |
| Cash at bank and in hand | 54/58 | €30,405 | €54,215 | +€23,810 | +78.3% |
| Deferred charges and accrued income | 490/1 | €1,093 | €982 | -€111 | -10.1% |
| Total equity and liabilities | 10/49 | €38,311 | €65,457 | +€27,145 | +70.9% |
| Equity | 10/15 | €30,354 | €55,154 | +€24,801 | +81.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €29,854 | €54,654 | +€24,801 | +83.1% |
| Distributable reserves | 133 | €29,854 | €54,654 | +€24,801 | +83.1% |
| Amounts payable | 17/49 | €7,957 | €10,302 | +€2,345 | +29.5% |
| Amounts payable within one year | 42/48 | €7,787 | €10,178 | +€2,391 | +30.7% |
| Trade debts | 44 | €237 | €3,469 | +€3,232 | +1,365% |
| Suppliers | 440/4 | €237 | €3,469 | +€3,232 | +1,365% |
| Taxes, remuneration and social security | 45 | €5,834 | €4,999 | -€836 | -14.3% |
| Taxes | 450/3 | €4,334 | €3,499 | -€836 | -19.3% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,716 | €1,710 | -€6 | -0.3% |
| Accrued charges and deferred income | 492/3 | €170 | €124 | -€46 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222 | €350 | +€128 | +57.5% |
| Other operating charges | 640/8 | €1,545 | €660 | -€884 | -57.2% |
| Gross operating margin | 9900 | €39,902 | €33,089 | -€6,813 | -17.1% |
| Operating profit (loss) | 9901 | €38,135 | €32,078 | -€6,057 | -15.9% |
| Financial charges | 65/66B | €329 | €273 | -€56 | -17.1% |
| Recurring financial charges | 65 | €329 | €273 | -€56 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €37,806 | €31,805 | -€6,000 | -15.9% |
| Income taxes | 67/77 | €7,952 | €7,005 | -€947 | -11.9% |
| Profit (loss) for the period | 9904 | €29,854 | €24,801 | -€5,053 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,854 | €24,801 | -€5,053 | -16.9% |
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 26 October 2026 via checked.be.