ARCHISS: 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.
ARCHISS
Largest movements
- Cash +€48,143
up €48,143 (+84.6%), from €56,939 to €105,082
mainly Other debts (+€100,000) and Net result for the year (+€31,904)
- Tangible fixed assets -€16,052
down €16,052 (-5.0%), from €319,423 to €303,370
- Receivables within one year -€15,000
down €15,000 (-10.6%), from €141,791 to €126,791
- Deferred charges and accrued income +€14,437
up €14,437 (+1108.2%), from €1,303 to €15,740
- Other debts +€100,000
up €100,000 (+7687.9%), from €1,301 to €101,301
- Reserves -€68,096
down €68,096 (-15.0%), from €455,133 to €387,036
of which Distributable reserves: -€68,096
- Gross operating margin +€22,394
up €22,394 (+45.3%), from €49,411 to €71,805
- Other operating charges +€12,703
up €12,703 (+3058.2%), from €415 to €13,118
- Taxes +€2,426
up €2,426 (+29.5%), from €8,209 to €10,635
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 | €519,455 | €550,983 | +€31,528 | +6.1% |
| Fixed assets | 21/28 | €319,423 | €303,370 | -€16,052 | -5.0% |
| Tangible fixed assets | 22/27 | €319,423 | €303,370 | -€16,052 | -5.0% |
| Land and buildings | 22 | €319,423 | €303,370 | -€16,052 | -5.0% |
| Current assets | 29/58 | €200,033 | €247,613 | +€47,580 | +23.8% |
| Amounts receivable within one year | 40/41 | €141,791 | €126,791 | -€15,000 | -10.6% |
| Other amounts receivable | 41 | €141,791 | €126,791 | -€15,000 | -10.6% |
| Cash at bank and in hand | 54/58 | €56,939 | €105,082 | +€48,143 | +84.6% |
| Deferred charges and accrued income | 490/1 | €1,303 | €15,740 | +€14,437 | +1108.2% |
| Total equity and liabilities | 10/49 | €519,455 | €550,983 | +€31,528 | +6.1% |
| Equity | 10/15 | €517,633 | €449,536 | -€68,096 | -13.2% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €455,133 | €387,036 | -€68,096 | -15.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €448,883 | €380,786 | -€68,096 | -15.2% |
| Amounts payable | 17/49 | €1,823 | €101,447 | +€99,624 | +5465.2% |
| Amounts payable within one year | 42/48 | €1,823 | €101,447 | +€99,624 | +5465.2% |
| Trade debts | 44 | €522 | €18 | -€505 | -96.6% |
| Suppliers | 440/4 | €522 | €18 | -€505 | -96.6% |
| Taxes, remuneration and social security | 45 | - | €129 | +€129 | |
| Taxes | 450/3 | - | €129 | +€129 | |
| Other amounts payable | 47/48 | €1,301 | €101,301 | +€100,000 | +7687.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,052 | €16,052 | = | 0.0% |
| Other operating charges | 640/8 | €415 | €13,118 | +€12,703 | +3058.2% |
| Gross operating margin | 9900 | €49,411 | €71,805 | +€22,394 | +45.3% |
| Operating profit (loss) | 9901 | €32,943 | €42,634 | +€9,691 | +29.4% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €107 | €116 | +€9 | +8.0% |
| Recurring financial charges | 65 | €107 | €116 | +€9 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €32,836 | €42,538 | +€9,702 | +29.5% |
| Income taxes | 67/77 | €8,209 | €10,635 | +€2,426 | +29.5% |
| Profit (loss) for the period | 9904 | €24,627 | €31,904 | +€7,277 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,627 | €31,904 | +€7,277 | +29.5% |
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 9 October 2026 via checked.be.