ARCHIWIDES: 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.
ARCHIWIDES
Largest movements
- Cash +€72,632
up €72,632 (+298%), from €24,340 to €96,973
mainly Net result for the year (+€52,387) and Receivables within one year (+€41,610)
- Receivables within one year -€41,610
down €41,610 (-30.0%), from €138,571 to €96,961
of which Trade receivables: -€41,852
- Tangible fixed assets -€3,439
down €3,439 (-10.6%), from €32,406 to €28,967
of which Land and buildings: -€3,659
- Reserves +€52,387
up €52,387 (+70.5%), from €74,337 to €126,724
- Trade debts -€32,831
down €32,831 (-59.3%), from €55,340 to €22,509
- Other debts +€15,903
up €15,903 (+33.2%), from €47,854 to €63,757
- Tax, wage and social debts -€13,511
down €13,511 (-90.6%), from €14,921 to €1,410
- Current portion of long-term debt +€7,292
new in 2025: €7,292
- Gross operating margin +€32,504
up €32,504 (+83.7%), from €38,834 to €71,338
- Taxes +€3,112
up €3,112 (+30.2%), from €10,295 to €13,407
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 | €195,917 | €223,500 | +€27,583 | +14.1% |
| Fixed assets | 21/28 | €32,406 | €28,967 | -€3,439 | -10.6% |
| Tangible fixed assets | 22/27 | €32,406 | €28,967 | -€3,439 | -10.6% |
| Land and buildings | 22 | €30,145 | €26,485 | -€3,659 | -12.1% |
| Plant, machinery and equipment | 23 | - | €1,549 | +€1,549 | |
| Furniture and vehicles | 24 | €2,262 | €933 | -€1,329 | -58.8% |
| Current assets | 29/58 | €163,511 | €194,534 | +€31,023 | +19.0% |
| Amounts receivable within one year | 40/41 | €138,571 | €96,961 | -€41,610 | -30.0% |
| Trade receivables | 40 | €138,571 | €96,719 | -€41,852 | -30.2% |
| Other amounts receivable | 41 | - | €242 | +€242 | |
| Cash at bank and in hand | 54/58 | €24,340 | €96,973 | +€72,632 | +298% |
| Deferred charges and accrued income | 490/1 | €600 | €600 | = | 0.0% |
| Total equity and liabilities | 10/49 | €195,917 | €223,500 | +€27,583 | +14.1% |
| Equity | 10/15 | €75,337 | €127,724 | +€52,387 | +69.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €74,337 | €126,724 | +€52,387 | +70.5% |
| Distributable reserves | 133 | €74,337 | €126,724 | +€52,387 | +70.5% |
| Amounts payable | 17/49 | €120,581 | €95,777 | -€24,804 | -20.6% |
| Amounts payable within one year | 42/48 | €118,115 | €94,967 | -€23,148 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | - | €7,292 | +€7,292 | |
| Trade debts | 44 | €55,340 | €22,509 | -€32,831 | -59.3% |
| Suppliers | 440/4 | €55,340 | €22,509 | -€32,831 | -59.3% |
| Taxes, remuneration and social security | 45 | €14,921 | €1,410 | -€13,511 | -90.6% |
| Taxes | 450/3 | €14,921 | €1,410 | -€13,511 | -90.6% |
| Other amounts payable | 47/48 | €47,854 | €63,757 | +€15,903 | +33.2% |
| Accrued charges and deferred income | 492/3 | €2,466 | €810 | -€1,656 | -67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,757 | €5,172 | +€416 | +8.7% |
| Other operating charges | 640/8 | €200 | €211 | +€11 | +5.7% |
| Gross operating margin | 9900 | €38,834 | €71,338 | +€32,504 | +83.7% |
| Operating profit (loss) | 9901 | €33,877 | €65,955 | +€32,077 | +94.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €116 | €161 | +€45 | +38.3% |
| Recurring financial charges | 65 | €116 | €161 | +€45 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €33,761 | €65,794 | +€32,033 | +94.9% |
| Income taxes | 67/77 | €10,295 | €13,407 | +€3,112 | +30.2% |
| Profit (loss) for the period | 9904 | €23,466 | €52,387 | +€28,921 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €23,466 | €52,387 | +€28,921 | +123% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.