ARCL Architecture: 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.
ARCL Architecture
Largest movements
- Tangible fixed assets +€48,111
up €48,111 (+1,609%), from €2,991 to €51,102
of which Leasing and similar rights: +€37,125
- Cash -€9,399
down €9,399 (-44.2%), from €21,243 to €11,844
mainly Investment in fixed assets (net) (-€67,608) and Net result for the year (-€1,356)
- Receivables within one year -€3,752
no longer reported in 2025 (was €3,752)
of which Trade receivables: -€2,105
- Debts after one year +€29,507
new in 2025: €29,507
- Current portion of long-term debt +€7,508
new in 2025: €7,508
- Profit (loss) carried forward -€1,356
down €1,356 (-6.0%), from €22,534 to €21,178
- Trade debts -€1,151
down €1,151 (-29.9%), from €3,844 to €2,693
- Tax, wage and social debts +€739
up €739 (+55.9%), from €1,321 to €2,060
- Depreciation +€17,638
up €17,638 (+949%), from €1,859 to €19,497
- Staff costs -€6,720
down €6,720 (-83.4%), from €8,055 to €1,335
- Taxes -€2,503
down €2,503 (-54.1%), from €4,629 to €2,126
- Gross operating margin +€1,786
up €1,786 (+8.8%), from €20,380 to €22,166
- Other operating charges -€611
down €611 (-61.3%), from €996 to €385
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 | €27,986 | €62,946 | +€34,960 | +125% |
| Fixed assets | 21/28 | €2,991 | €51,102 | +€48,111 | +1,609% |
| Tangible fixed assets | 22/27 | €2,991 | €51,102 | +€48,111 | +1,609% |
| Furniture and vehicles | 24 | €2,991 | €13,977 | +€10,986 | +367% |
| Leasing and similar rights | 25 | - | €37,125 | +€37,125 | |
| Current assets | 29/58 | €24,995 | €11,844 | -€13,151 | -52.6% |
| Amounts receivable within one year | 40/41 | €3,752 | - | -€3,752 | |
| Trade receivables | 40 | €2,105 | - | -€2,105 | |
| Other amounts receivable | 41 | €1,647 | - | -€1,647 | |
| Cash at bank and in hand | 54/58 | €21,243 | €11,844 | -€9,399 | -44.2% |
| Total equity and liabilities | 10/49 | €27,986 | €62,946 | +€34,960 | +125% |
| Equity | 10/15 | €22,534 | €21,178 | -€1,356 | -6.0% |
| Profit (loss) carried forward | 14 | €22,534 | €21,178 | -€1,356 | -6.0% |
| Amounts payable | 17/49 | €5,452 | €41,768 | +€36,316 | +666% |
| Amounts payable after more than one year | 17 | - | €29,507 | +€29,507 | |
| Financial debts | 170/4 | - | €29,507 | +€29,507 | |
| Amounts payable within one year | 42/48 | €5,452 | €12,261 | +€6,809 | +125% |
| Current portion of amounts payable after more than one year | 42 | - | €7,508 | +€7,508 | |
| Trade debts | 44 | €3,844 | €2,693 | -€1,151 | -29.9% |
| Suppliers | 440/4 | €3,844 | €2,693 | -€1,151 | -29.9% |
| Taxes, remuneration and social security | 45 | €1,321 | €2,060 | +€739 | +55.9% |
| Taxes | 450/3 | €1,321 | €2,060 | +€739 | +55.9% |
| Other amounts payable | 47/48 | €287 | - | -€287 | |
| Remuneration, social security and pensions | 62 | €8,055 | €1,335 | -€6,720 | -83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,859 | €19,497 | +€17,638 | +949% |
| Other operating charges | 640/8 | €996 | €385 | -€611 | -61.3% |
| Gross operating margin | 9900 | €20,380 | €22,166 | +€1,786 | +8.8% |
| Operating profit (loss) | 9901 | €9,470 | €949 | -€8,521 | -90.0% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €27 | €183 | +€156 | +578% |
| Recurring financial charges | 65 | €27 | €183 | +€156 | +578% |
| Profit (loss) for the period before taxes | 9903 | €9,443 | €770 | -€8,673 | -91.8% |
| Income taxes | 67/77 | €4,629 | €2,126 | -€2,503 | -54.1% |
| Profit (loss) for the period | 9904 | €4,814 | -€1,356 | -€6,170 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,814 | -€1,356 | -€6,170 |
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 22 October 2026 via checked.be.