ARCHIPLAN: what changed
ARCHIPLAN
Largest movements
- Receivables within one year -€56,668
down €56,668 (-51.5%), from €109,940 to €53,272
of which Trade receivables: -€44,657
- Cash +€22,240
up €22,240 (+126%), from €17,691 to €39,932
mainly Other debts (+€104,411) and Receivables within one year (+€56,668)
- Tangible fixed assets -€15,477
down €15,477 (-9.6%), from €160,916 to €145,439
of which Plant, machinery and equipment: -€13,588
- Stocks and contracts -€3,913
down €3,913 (-5.2%), from €75,909 to €71,995
of which Stocks: -€3,913
- Profit (loss) carried forward -€112,955
down €112,955 (-19.4%), from -€583,102 to -€696,058
- Other debts +€104,411
up €104,411 (+17,731%), from €589 to €105,000
- Trade debts -€29,359
down €29,359 (-96.5%), from €30,412 to €1,054
- Tax, wage and social debts -€8,992
down €8,992 (-88.8%), from €10,125 to €1,133
of which Remuneration and social security: -€8,227
- Debts after one year -€5,338
down €5,338 (-0.6%), from €866,473 to €861,135
- Staff costs -€150,108
down €150,108 (-64.7%), from €231,870 to €81,763
- Gross operating margin +€75,926
up €75,926 (+98.6%), from -€76,969 to -€1,043
- Financial charges +€913
up €913 (+18.4%), from €4,961 to €5,874
- Depreciation +€873
up €873 (+5.1%), from €17,221 to €18,094
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €380,348 | €326,572 | -€53,777 | -14.1% |
| Fixed assets | 21/28 | €169,872 | €155,627 | -€14,245 | -8.4% |
| Intangible fixed assets | 21 | €8,956 | €10,188 | +€1,232 | +13.8% |
| Tangible fixed assets | 22/27 | €160,916 | €145,439 | -€15,477 | -9.6% |
| Land and buildings | 22 | €49,424 | €48,362 | -€1,062 | -2.1% |
| Plant, machinery and equipment | 23 | €110,054 | €96,466 | -€13,588 | -12.3% |
| Furniture and vehicles | 24 | €1,439 | €611 | -€828 | -57.5% |
| Current assets | 29/58 | €210,477 | €170,945 | -€39,531 | -18.8% |
| Stocks and contracts in progress | 3 | €75,909 | €71,995 | -€3,913 | -5.2% |
| Stocks | 30/36 | €75,909 | €71,995 | -€3,913 | -5.2% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €109,940 | €53,272 | -€56,668 | -51.5% |
| Trade receivables | 40 | €84,375 | €39,718 | -€44,657 | -52.9% |
| Other amounts receivable | 41 | €25,565 | €13,554 | -€12,011 | -47.0% |
| Cash at bank and in hand | 54/58 | €17,691 | €39,932 | +€22,240 | +126% |
| Deferred charges and accrued income | 490/1 | €6,937 | €5,746 | -€1,191 | -17.2% |
| Total equity and liabilities | 10/49 | €380,348 | €326,572 | -€53,777 | -14.1% |
| Equity | 10/15 | -€559,676 | -€672,632 | -€112,955 | -20.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,834 | €4,834 | = | 0.0% |
| Distributable reserves | 133 | €4,834 | €4,834 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€583,102 | -€696,058 | -€112,955 | -19.4% |
| Amounts payable | 17/49 | €940,025 | €999,203 | +€59,179 | +6.3% |
| Amounts payable after more than one year | 17 | €866,473 | €861,135 | -€5,338 | -0.6% |
| Financial debts | 170/4 | €866,473 | €861,135 | -€5,338 | -0.6% |
| Amounts payable within one year | 42/48 | €70,402 | €132,525 | +€62,122 | +88.2% |
| Current portion of amounts payable after more than one year | 42 | €29,276 | €25,338 | -€3,939 | -13.5% |
| Trade debts | 44 | €30,412 | €1,054 | -€29,359 | -96.5% |
| Suppliers | 440/4 | €30,412 | €1,054 | -€29,359 | -96.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,125 | €1,133 | -€8,992 | -88.8% |
| Taxes | 450/3 | €922 | €157 | -€764 | -82.9% |
| Remuneration and social security | 454/9 | €9,203 | €976 | -€8,227 | -89.4% |
| Other amounts payable | 47/48 | €589 | €105,000 | +€104,411 | +17,731% |
| Accrued charges and deferred income | 492/3 | €3,150 | €5,544 | +€2,394 | +76.0% |
| Remuneration, social security and pensions | 62 | €231,870 | €81,763 | -€150,108 | -64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,221 | €18,094 | +€873 | +5.1% |
| Other operating charges | 640/8 | €6,332 | €6,508 | +€176 | +2.8% |
| Gross operating margin | 9900 | -€76,969 | -€1,043 | +€75,926 | +98.6% |
| Operating profit (loss) | 9901 | -€332,392 | -€107,407 | +€224,985 | +67.7% |
| Financial income | 75/76B | €47 | €383 | +€336 | +716% |
| Recurring financial income | 75 | €47 | €383 | +€336 | +716% |
| Financial charges | 65/66B | €4,961 | €5,874 | +€913 | +18.4% |
| Recurring financial charges | 65 | €4,961 | €5,874 | +€913 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | -€337,306 | -€112,898 | +€224,409 | +66.5% |
| Income taxes | 67/77 | €73 | €58 | -€15 | -21.1% |
| Profit (loss) for the period | 9904 | -€337,379 | -€112,955 | +€224,424 | +66.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€337,379 | -€112,955 | +€224,424 | +66.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.