ARCHITON: 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
ARCHITON
NACE 23.610, Manufacture of other non-metallic mineral products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€283,111
2024 · €388,030-€104,919
Equity
€2.7m
2024 · €2.5m+€248,582
Cash
€658,782
2024 · €171,378+€487,404
Balance sheet total
€9.5m
2024 · €5.7m+€3.7m
Largest movements
Assets
- Tangible fixed assets +€2.7m
up €2.7m (+127.5%), from €2.1m to €4.8m
of which Assets under construction and advance payments: +€2.8m
- Cash +€487,404
up €487,404 (+284.4%), from €171,378 to €658,782
mainly Debts after one year (+€2.4m) and Trade debts (+€812,816)
- Receivables within one year +€408,531
up €408,531 (+23.5%), from €1.7m to €2.2m
of which Trade receivables: +€400,742
- Stocks and contracts +€204,285
up €204,285 (+12.5%), from €1.6m to €1.8m
of which Contracts in progress: +€183,668
Equity and liabilities
- Debts after one year +€2.4m
up €2.4m (+176.4%), from €1.3m to €3.7m
- Trade debts +€812,816
up €812,816 (+76.0%), from €1.1m to €1.9m
- Profit (loss) carried forward +€248,754
up €248,754 (+24.4%), from €1.0m to €1.3m
- Tax, wage and social debts +€112,821
up €112,821 (+19.3%), from €585,032 to €697,852
of which Remuneration and social security: +€99,945
- Advances received +€108,370
up €108,370 (+175.1%), from €61,883 to €170,254
Income statement
- Goods and materials +€1.4m
up €1.4m (+28.3%), from €4.9m to €6.3m
of which Purchases: +€1.4m
- Turnover +€1.3m
up €1.3m (+12.9%), from €10.0m to €11.3m
- Staff costs +€234,940
up €234,940 (+7.2%), from €3.2m to €3.5m
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.
Result 2024
€388,030
Turnover
+€1.3m
Other operating income
-€27,896
Goods and materials
-€1.4m
Services and other goods
-€85,893
Staff costs
-€234,940
Depreciation
-€17,542
Other operating charges
-€5,308
Other operating items
+€319,464
Financial income
-€3,598
Financial charges
-€1,392
Taxes
+€36,365
Result 2025
€283,111
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.
From operations
+€974,096
Investment
-€2.9m
Financing
+€2.4m
Cash 2024
€171,378
From operations (derived)
+€974,096
Net result for the year
+€283,111
Depreciation
+€194,874
Stocks and contracts
-€204,285
Receivables within one year
-€408,531
Deferred charges and accrued income
+€50,087
Trade debts
+€812,816
Tax, wage and social debts
+€112,821
Advances received
+€108,370
Other debts
+€22,866
Accrued charges and deferred income
+€1,967
Investment (derived)
-€2.9m
Investment in fixed assets (net)
-€2.9m
Financing
+€2.4m
Debts after one year
+€2.4m
Current portion of long-term debt
+€66,161
Contributions, distributions and other
-€34,529
Cash 2025
€658,782
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,738,405 | €9,474,300 | +€3.7m | +65.1% |
| Fixed assets | 21/28 | €2,112,558 | €4,798,320 | +€2.7m | +127.1% |
| Tangible fixed assets | 22/27 | €2,106,808 | €4,792,570 | +€2.7m | +127.5% |
| Land and buildings | 22 | €1,956,149 | €1,840,189 | -€115,960 | -5.9% |
| Plant, machinery and equipment | 23 | €116,385 | €111,990 | -€4,395 | -3.8% |
| Furniture and vehicles | 24 | €34,274 | €23,743 | -€10,531 | -30.7% |
| Assets under construction and advance payments | 27 | - | €2,816,647 | +€2.8m | |
| Financial fixed assets | 28 | €5,750 | €5,750 | = | 0.0% |
| Other financial fixed assets | 284/8 | €5,750 | €5,750 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,750 | €5,750 | = | 0.0% |
| Current assets | 29/58 | €3,625,847 | €4,675,980 | +€1.1m | +29.0% |
| Stocks and contracts in progress | 3 | €1,637,782 | €1,842,066 | +€204,285 | +12.5% |
| Stocks | 30/36 | €355,073 | €375,690 | +€20,617 | +5.8% |
| Goods purchased for resale | 34 | €355,073 | €375,690 | +€20,617 | +5.8% |
| Contracts in progress | 37 | €1,282,709 | €1,466,376 | +€183,668 | +14.3% |
| Amounts receivable within one year | 40/41 | €1,741,670 | €2,150,201 | +€408,531 | +23.5% |
| Trade receivables | 40 | €1,686,210 | €2,086,951 | +€400,742 | +23.8% |
| Other amounts receivable | 41 | €55,460 | €63,249 | +€7,790 | +14.0% |
| Cash at bank and in hand | 54/58 | €171,378 | €658,782 | +€487,404 | +284.4% |
| Deferred charges and accrued income | 490/1 | €75,018 | €24,931 | -€50,087 | -66.8% |
| Total equity and liabilities | 10/49 | €5,738,405 | €9,474,300 | +€3.7m | +65.1% |
| Equity | 10/15 | €2,451,418 | €2,700,000 | +€248,582 | +10.1% |
| Contributions | 10/11 | €1,300,000 | €1,300,000 | = | 0.0% |
| Capital | 10 | €1,300,000 | €1,300,000 | = | 0.0% |
| Issued capital | 100 | €1,300,000 | €1,300,000 | = | 0.0% |
| Reserves | 13 | €130,000 | €130,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €130,000 | €130,000 | = | 0.0% |
| Legal reserve | 130 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,019,313 | €1,268,067 | +€248,754 | +24.4% |
| Investment grants | 15 | €2,105 | €1,933 | -€172 | -8.2% |
| Amounts payable | 17/49 | €3,286,987 | €6,774,300 | +€3.5m | +106.1% |
| Amounts payable after more than one year | 17 | €1,338,890 | €3,701,204 | +€2.4m | +176.4% |
| Financial debts | 170/4 | €1,338,890 | €3,701,204 | +€2.4m | +176.4% |
| Credit institutions | 173 | €850,108 | €3,241,532 | +€2.4m | +281.3% |
| Other loans | 174 | €488,782 | €459,672 | -€29,110 | -6.0% |
| Amounts payable within one year | 42/48 | €1,944,245 | €3,067,278 | +€1.1m | +57.8% |
| Current portion of amounts payable after more than one year | 42 | €216,218 | €282,379 | +€66,161 | +30.6% |
| Trade debts | 44 | €1,069,621 | €1,882,437 | +€812,816 | +76.0% |
| Suppliers | 440/4 | €1,069,621 | €1,882,437 | +€812,816 | +76.0% |
| Advances received on contracts in progress | 46 | €61,883 | €170,254 | +€108,370 | +175.1% |
| Taxes, remuneration and social security | 45 | €585,032 | €697,852 | +€112,821 | +19.3% |
| Taxes | 450/3 | €140,473 | €153,349 | +€12,875 | +9.2% |
| Remuneration and social security | 454/9 | €444,558 | €544,504 | +€99,945 | +22.5% |
| Other amounts payable | 47/48 | €11,491 | €34,357 | +€22,866 | +199.0% |
| Accrued charges and deferred income | 492/3 | €3,851 | €5,818 | +€1,967 | +51.1% |
| Operating income | 70/76A | €9,980,048 | €11,566,119 | +€1.6m | +15.9% |
| Turnover | 70 | €10,017,107 | €11,313,387 | +€1.3m | +12.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€134,701 | €183,668 | +€318,369 | |
| Other operating income | 74 | €96,961 | €69,065 | -€27,896 | -28.8% |
| Non-recurring operating income | 76A | €680 | - | -€680 | |
| Operating charges | 60/66A | €9,384,033 | €11,106,399 | +€1.7m | +18.4% |
| Goods for resale, raw materials and consumables | 60 | €4,870,995 | €6,251,453 | +€1.4m | +28.3% |
| Purchases | 600/8 | €4,836,970 | €6,272,071 | +€1.4m | +29.7% |
| Change in stocks: decrease (increase) | 609 | €34,025 | -€20,617 | -€54,642 | |
| Services and other goods | 61 | €1,044,142 | €1,130,035 | +€85,893 | +8.2% |
| Remuneration, social security and pensions | 62 | €3,242,609 | €3,477,548 | +€234,940 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177,332 | €194,874 | +€17,542 | +9.9% |
| Other operating charges | 640/8 | €47,180 | €52,488 | +€5,308 | +11.3% |
| Non-recurring operating charges | 66A | €1,776 | - | -€1,776 | |
| Operating profit (loss) | 9901 | €596,014 | €459,720 | -€136,294 | -22.9% |
| Financial income | 75/76B | €3,861 | €263 | -€3,598 | -93.2% |
| Recurring financial income | 75 | €3,861 | €263 | -€3,598 | -93.2% |
| Other financial income | 752/9 | €3,861 | €263 | -€3,598 | -93.2% |
| Financial charges | 65/66B | €67,305 | €68,697 | +€1,392 | +2.1% |
| Recurring financial charges | 65 | €67,305 | €68,697 | +€1,392 | +2.1% |
| Debt charges | 650 | €65,456 | €66,780 | +€1,324 | +2.0% |
| Other financial charges | 652/9 | €1,849 | €1,917 | +€68 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €532,571 | €391,286 | -€141,284 | -26.5% |
| Income taxes | 67/77 | €144,540 | €108,176 | -€36,365 | -25.2% |
| Taxes | 670/3 | €150,000 | €112,504 | -€37,496 | -25.0% |
| Tax adjustments and reversals of tax provisions | 77 | €5,460 | €4,328 | -€1,131 | -20.7% |
| Profit (loss) for the period | 9904 | €388,030 | €283,111 | -€104,919 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €388,030 | €283,111 | -€104,919 | -27.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.