ARCHIPOINT BELGIUM: 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.
ARCHIPOINT BELGIUM
Largest movements
- Receivables within one year +€199,379
up €199,379 (+106%), from €188,577 to €387,957
of which Other amounts receivable: +€104,461
- Deferred charges and accrued income +€22,164
up €22,164 (+24.2%), from €91,609 to €113,773
- Tangible fixed assets +€10,335
up €10,335 (+346%), from €2,984 to €13,319
of which Furniture and vehicles: +€11,296
- Reserves +€173,934
new in 2025: €173,934
- Profit (loss) carried forward -€139,796
down €139,796 (-100%), from €139,796 to €0
- Tax, wage and social debts +€106,874
up €106,874 (+91.4%), from €116,918 to €223,792
of which Taxes: +€82,501
- Trade debts +€91,122
up €91,122 (+704%), from €12,936 to €104,058
- Gross operating margin +€145,085
up €145,085 (+41.7%), from €348,131 to €493,216
- Staff costs +€116,341
up €116,341 (+103%), from €113,209 to €229,551
- Taxes -€42,488
down €42,488 (-68.1%), from €62,406 to €19,919
- Write-downs -€8,496
down €8,496 (-100%), from €8,496 to €0
- Depreciation -€7,258
down €7,258 (-65.1%), from €11,141 to €3,883
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 | €298,415 | €526,784 | +€228,369 | +76.5% |
| Fixed assets | 21/28 | €17,468 | €23,785 | +€6,317 | +36.2% |
| Intangible fixed assets | 21 | €1,518 | €0 | -€1,518 | -100% |
| Tangible fixed assets | 22/27 | €2,984 | €13,319 | +€10,335 | +346% |
| Plant, machinery and equipment | 23 | €1,577 | €616 | -€961 | -60.9% |
| Furniture and vehicles | 24 | €1,407 | €12,703 | +€11,296 | +803% |
| Financial fixed assets | 28 | €12,966 | €10,466 | -€2,500 | -19.3% |
| Current assets | 29/58 | €280,947 | €502,999 | +€222,052 | +79.0% |
| Amounts receivable within one year | 40/41 | €188,577 | €387,957 | +€199,379 | +106% |
| Trade receivables | 40 | €119,625 | €214,544 | +€94,918 | +79.3% |
| Other amounts receivable | 41 | €68,952 | €173,413 | +€104,461 | +151% |
| Cash at bank and in hand | 54/58 | €761 | €1,269 | +€508 | +66.8% |
| Deferred charges and accrued income | 490/1 | €91,609 | €113,773 | +€22,164 | +24.2% |
| Total equity and liabilities | 10/49 | €298,415 | €526,784 | +€228,369 | +76.5% |
| Equity | 10/15 | €164,796 | €198,934 | +€34,139 | +20.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | - | €173,934 | +€173,934 | |
| Distributable reserves | 133 | - | €173,934 | +€173,934 | |
| Profit (loss) carried forward | 14 | €139,796 | €0 | -€139,796 | -100% |
| Amounts payable | 17/49 | €133,620 | €327,850 | +€194,230 | +145% |
| Amounts payable within one year | 42/48 | €133,620 | €327,850 | +€194,230 | +145% |
| Current portion of amounts payable after more than one year | 42 | €3,766 | €0 | -€3,766 | -100% |
| Trade debts | 44 | €12,936 | €104,058 | +€91,122 | +704% |
| Suppliers | 440/4 | €12,936 | €104,058 | +€91,122 | +704% |
| Taxes, remuneration and social security | 45 | €116,918 | €223,792 | +€106,874 | +91.4% |
| Taxes | 450/3 | €103,327 | €185,827 | +€82,501 | +79.8% |
| Remuneration and social security | 454/9 | €13,591 | €37,965 | +€24,374 | +179% |
| Remuneration, social security and pensions | 62 | €113,209 | €229,551 | +€116,341 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,141 | €3,883 | -€7,258 | -65.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,496 | €0 | -€8,496 | -100% |
| Other operating charges | 640/8 | €7,873 | €7,489 | -€383 | -4.9% |
| Non-recurring operating charges | 66A | - | €177,502 | +€177,502 | |
| Gross operating margin | 9900 | €348,131 | €493,216 | +€145,085 | +41.7% |
| Operating profit (loss) | 9901 | €207,411 | €74,790 | -€132,621 | -63.9% |
| Financial income | 75/76B | €3,405 | €0 | -€3,405 | -100% |
| Recurring financial income | 75 | €3,405 | €0 | -€3,405 | -100% |
| Financial charges | 65/66B | €15,078 | €20,733 | +€5,655 | +37.5% |
| Recurring financial charges | 65 | €15,078 | €20,733 | +€5,655 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | €195,739 | €54,057 | -€141,682 | -72.4% |
| Income taxes | 67/77 | €62,406 | €19,919 | -€42,488 | -68.1% |
| Profit (loss) for the period | 9904 | €133,333 | €34,139 | -€99,194 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €133,333 | €34,139 | -€99,194 | -74.4% |
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 1 November 2026 via checked.be.