ARCHIPLAN 9: 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.
ARCHIPLAN 9
Largest movements
- Receivables within one year +€50,842
up €50,842 (+26.7%), from €190,278 to €241,120
of which Trade receivables: +€36,514
- Intangible fixed assets -€10,557
down €10,557 (-13.6%), from €77,888 to €67,330
- Cash +€6,491
up €6,491 (+19.9%), from €32,621 to €39,112
mainly Net result for the year (+€128,478) and Depreciation (+€33,313)
- Profit (loss) carried forward +€64,239
up €64,239 (+196.4%), from €32,705 to €96,944
- Tax, wage and social debts -€27,176
down €27,176 (-40.0%), from €67,893 to €40,716
of which Taxes: -€17,085
- Other debts +€26,398
up €26,398 (+40.2%), from €65,612 to €92,010
- Debts after one year -€24,623
down €24,623 (-32.8%), from €75,144 to €50,521
- Trade debts +€6,683
up €6,683 (+9.4%), from €70,996 to €77,679
- Gross operating margin +€243,479
up €243,479 (+340.0%), from €71,603 to €315,082
- Staff costs +€49,433
up €49,433 (+80.5%), from €61,424 to €110,857
- Taxes +€29,991
up €29,991 (+5158.8%), from €581 to €30,572
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 | €341,701 | €392,534 | +€50,832 | +14.9% |
| Fixed assets | 21/28 | €114,075 | €105,035 | -€9,039 | -7.9% |
| Intangible fixed assets | 21 | €77,888 | €67,330 | -€10,557 | -13.6% |
| Tangible fixed assets | 22/27 | €36,050 | €37,568 | +€1,518 | +4.2% |
| Land and buildings | 22 | €15,524 | €16,385 | +€860 | +5.5% |
| Plant, machinery and equipment | 23 | €10,942 | €8,225 | -€2,717 | -24.8% |
| Furniture and vehicles | 24 | €9,585 | €12,959 | +€3,374 | +35.2% |
| Financial fixed assets | 28 | €136 | €136 | = | 0.0% |
| Current assets | 29/58 | €227,627 | €287,499 | +€59,872 | +26.3% |
| Amounts receivable within one year | 40/41 | €190,278 | €241,120 | +€50,842 | +26.7% |
| Trade receivables | 40 | €190,173 | €226,687 | +€36,514 | +19.2% |
| Other amounts receivable | 41 | €105 | €14,433 | +€14,328 | +13617.2% |
| Cash at bank and in hand | 54/58 | €32,621 | €39,112 | +€6,491 | +19.9% |
| Deferred charges and accrued income | 490/1 | €4,728 | €7,267 | +€2,539 | +53.7% |
| Total equity and liabilities | 10/49 | €341,701 | €392,534 | +€50,832 | +14.9% |
| Equity | 10/15 | €37,745 | €101,984 | +€64,239 | +170.2% |
| Contributions | 10/11 | €5,040 | €5,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,705 | €96,944 | +€64,239 | +196.4% |
| Amounts payable | 17/49 | €303,956 | €290,550 | -€13,407 | -4.4% |
| Amounts payable after more than one year | 17 | €75,144 | €50,521 | -€24,623 | -32.8% |
| Financial debts | 170/4 | €75,144 | €50,521 | -€24,623 | -32.8% |
| Amounts payable within one year | 42/48 | €228,708 | €240,028 | +€11,320 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €24,207 | €29,623 | +€5,416 | +22.4% |
| Trade debts | 44 | €70,996 | €77,679 | +€6,683 | +9.4% |
| Suppliers | 440/4 | €70,996 | €77,679 | +€6,683 | +9.4% |
| Taxes, remuneration and social security | 45 | €67,893 | €40,716 | -€27,176 | -40.0% |
| Taxes | 450/3 | €42,866 | €25,781 | -€17,085 | -39.9% |
| Remuneration and social security | 454/9 | €25,027 | €14,936 | -€10,091 | -40.3% |
| Other amounts payable | 47/48 | €65,612 | €92,010 | +€26,398 | +40.2% |
| Accrued charges and deferred income | 492/3 | €104 | - | -€104 | |
| Remuneration, social security and pensions | 62 | €61,424 | €110,857 | +€49,433 | +80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,828 | €33,313 | +€484 | +1.5% |
| Other operating charges | 640/8 | €929 | €2,662 | +€1,733 | +186.6% |
| Gross operating margin | 9900 | €71,603 | €315,082 | +€243,479 | +340.0% |
| Operating profit (loss) | 9901 | -€23,577 | €168,251 | +€191,828 | |
| Financial charges | 65/66B | €8,166 | €9,200 | +€1,035 | +12.7% |
| Recurring financial charges | 65 | €8,166 | €9,200 | +€1,035 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,743 | €159,050 | +€190,793 | |
| Income taxes | 67/77 | €581 | €30,572 | +€29,991 | +5158.8% |
| Profit (loss) for the period | 9904 | -€32,324 | €128,478 | +€160,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,324 | €128,478 | +€160,802 |
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.