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ARCHIPOLIS: 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.

What changed

ARCHIPOLIS

BE 0474.851.622
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€11,321
2024 · €31,425-€42,746
Equity
€33,644
2024 · €44,965-€11,321
Cash
€95,658
2024 · €83,511+€12,147
Balance sheet total
€193,977
2024 · €188,150+€5,828

Largest movements

2024 to 2025
Assets
  • Cash +€12,147

    up €12,147 (+14.5%), from €83,511 to €95,658

    mainly Trade debts (+€23,411) and Depreciation (+€18,515)

  • Receivables within one year -€5,941

    down €5,941 (-22.9%), from €25,965 to €20,024

    of which Other amounts receivable: -€5,941

Equity and liabilities
  • Trade debts +€23,411

    up €23,411 (+76.1%), from €30,763 to €54,174

  • Profit (loss) carried forward -€11,321

    down €11,321 (-131.6%), from -€8,601 to -€19,922

  • Debts after one year -€6,151

    down €6,151 (-37.9%), from €16,238 to €10,087

  • Current portion of long-term debt +€3,658

    up €3,658 (+15.8%), from €23,121 to €26,779

  • Short-term financial debts -€2,434

    down €2,434 (-5.1%), from €47,259 to €44,825

Income statement
  • Turnover -€632,016

    no longer reported in 2025 (was €632,016)

  • Purchases and services -€480,173

    no longer reported in 2025 (was €480,173)

  • Gross operating margin -€37,644

    down €37,644 (-22.8%), from €164,753 to €127,109

  • Taxes -€6,341

    down €6,341 (-97.8%), from €6,482 to €141

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €31,425
Gross operating margin -€37,644
Staff costs -€3,948
Depreciation -€1,887
Other operating charges -€737
Financial income +€4
Financial charges -€4,875
Taxes +€6,341
Result 2025 -€11,321

Cash bridge derived

cash 2024 to 2025

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.

From operations +€35,395
Investment -€18,322
Financing -€4,927
Cash 2024 €83,511
Net result for the year -€11,321
Depreciation +€18,515
Stocks and contracts -€1,526
Receivables within one year +€5,941
Deferred charges and accrued income +€1,711
Trade debts +€23,411
Tax, wage and social debts -€1,335
Investment in fixed assets (net) -€18,322
Debts after one year -€6,151
Current portion of long-term debt +€3,658
Short-term financial debts -€2,434
Cash 2025 €95,658
Every line side by side 52 lines
Line Code 2024 2025 Change %
Total assets 20/58 €188,150 €193,977 +€5,828 +3.1%
Fixed assets 21/28 €69,899 €69,706 -€193 -0.3%
Tangible fixed assets 22/27 €69,031 €68,838 -€193 -0.3%
Plant, machinery and equipment 23 €55,135 €58,103 +€2,968 +5.4%
Furniture and vehicles 24 €2,526 €3,868 +€1,342 +53.1%
Leasing and similar rights 25 €11,370 €6,867 -€4,504 -39.6%
Financial fixed assets 28 €868 €868 = 0.0%
Current assets 29/58 €118,251 €124,272 +€6,021 +5.1%
Stocks and contracts in progress 3 €6,924 €8,450 +€1,526 +22.0%
Stocks 30/36 €6,924 €8,450 +€1,526 +22.0%
Amounts receivable within one year 40/41 €25,965 €20,024 -€5,941 -22.9%
Trade receivables 40 €0 €0 =
Other amounts receivable 41 €25,965 €20,024 -€5,941 -22.9%
Cash at bank and in hand 54/58 €83,511 €95,658 +€12,147 +14.5%
Deferred charges and accrued income 490/1 €1,850 €140 -€1,711 -92.5%
Total equity and liabilities 10/49 €188,150 €193,977 +€5,828 +3.1%
Equity 10/15 €44,965 €33,644 -€11,321 -25.2%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €34,966 €34,966 = 0.0%
Non-distributable reserves 130/1 €200 €200 = 0.0%
Reserves not available under the articles 1311 €200 €200 = 0.0%
Distributable reserves 133 €34,766 €34,766 = 0.0%
Profit (loss) carried forward 14 -€8,601 -€19,922 -€11,321 -131.6%
Amounts payable 17/49 €143,185 €160,334 +€17,149 +12.0%
Amounts payable after more than one year 17 €16,238 €10,087 -€6,151 -37.9%
Financial debts 170/4 €16,238 €10,087 -€6,151 -37.9%
Amounts payable within one year 42/48 €126,947 €150,246 +€23,300 +18.4%
Current portion of amounts payable after more than one year 42 €23,121 €26,779 +€3,658 +15.8%
Financial debts 43 €47,259 €44,825 -€2,434 -5.1%
Credit institutions 430/8 €47,259 €44,825 -€2,434 -5.1%
Trade debts 44 €30,763 €54,174 +€23,411 +76.1%
Suppliers 440/4 €30,763 €54,174 +€23,411 +76.1%
Taxes, remuneration and social security 45 €25,804 €24,469 -€1,335 -5.2%
Taxes 450/3 €14,751 €8,895 -€5,856 -39.7%
Remuneration and social security 454/9 €11,053 €15,574 +€4,521 +40.9%
Other amounts payable 47/48 - €0 =
Turnover 70 €632,016 - -€632,016
Goods, raw materials, services and sundry goods 60/61 €480,173 - -€480,173
Remuneration, social security and pensions 62 €99,844 €103,792 +€3,948 +4.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €16,629 €18,515 +€1,887 +11.3%
Other operating charges 640/8 €416 €1,153 +€737 +177.2%
Non-recurring operating charges 66A €0 - =
Gross operating margin 9900 €164,753 €127,109 -€37,644 -22.8%
Operating profit (loss) 9901 €47,865 €3,649 -€44,216 -92.4%
Financial income 75/76B €85 €90 +€4 +5.1%
Recurring financial income 75 €85 €90 +€4 +5.1%
Financial charges 65/66B €10,043 €14,919 +€4,875 +48.5%
Recurring financial charges 65 €10,043 €14,919 +€4,875 +48.5%
Profit (loss) for the period before taxes 9903 €37,907 -€11,180 -€49,087
Income taxes 67/77 €6,482 €141 -€6,341 -97.8%
Profit (loss) for the period 9904 €31,425 -€11,321 -€42,746
Profit (loss) for the period to be appropriated 9905 €31,425 -€11,321 -€42,746

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 29 September 2026 via checked.be.