EArcha: 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.
EArcha
Largest movements
- Cash +€125,148
up €125,148 (+316.3%), from €39,566 to €164,714
mainly Net result for the year (+€79,885) and Current investments (+€65,000)
- Current investments -€65,000
down €65,000 (-64.3%), from €101,110 to €36,110
- Receivables within one year +€3,724
up €3,724 (+35.2%), from €10,572 to €14,296
of which Trade receivables: +€3,729
- Other debts +€31,724
up €31,724 (+8524.5%), from €372 to €32,096
- Reserves +€24,885
up €24,885 (+21.3%), from €116,834 to €141,719
- Tax, wage and social debts +€4,237
up €4,237 (+26.8%), from €15,838 to €20,075
of which Taxes: +€4,237
- Accrued charges and deferred income +€3,080
new in 2025: €3,080
- Trade debts -€2,206
down €2,206 (-100.0%), from €2,206 to €0
- Gross operating margin +€11,028
up €11,028 (+12.2%), from €90,072 to €101,100
- Financial income +€2,505
up €2,505 (+156.7%), from €1,599 to €4,104
- Taxes -€1,663
down €1,663 (-6.9%), from €24,257 to €22,594
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 | €155,250 | €216,969 | +€61,720 | +39.8% |
| Fixed assets | 21/28 | €4,001 | €1,849 | -€2,153 | -53.8% |
| Tangible fixed assets | 22/27 | €4,001 | €1,849 | -€2,153 | -53.8% |
| Furniture and vehicles | 24 | €4,001 | €1,849 | -€2,153 | -53.8% |
| Current assets | 29/58 | €151,248 | €215,121 | +€63,872 | +42.2% |
| Amounts receivable within one year | 40/41 | €10,572 | €14,296 | +€3,724 | +35.2% |
| Trade receivables | 40 | €10,567 | €14,296 | +€3,729 | +35.3% |
| Other amounts receivable | 41 | €5 | €0 | -€5 | -100.0% |
| Current investments | 50/53 | €101,110 | €36,110 | -€65,000 | -64.3% |
| Cash at bank and in hand | 54/58 | €39,566 | €164,714 | +€125,148 | +316.3% |
| Total equity and liabilities | 10/49 | €155,250 | €216,969 | +€61,720 | +39.8% |
| Equity | 10/15 | €136,834 | €161,719 | +€24,885 | +18.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €116,834 | €141,719 | +€24,885 | +21.3% |
| Distributable reserves | 133 | €116,834 | €141,719 | +€24,885 | +21.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,416 | €55,251 | +€36,834 | +200.0% |
| Amounts payable within one year | 42/48 | €18,416 | €52,171 | +€33,755 | +183.3% |
| Trade debts | 44 | €2,206 | €0 | -€2,206 | -100.0% |
| Suppliers | 440/4 | €2,206 | €0 | -€2,206 | -100.0% |
| Taxes, remuneration and social security | 45 | €15,838 | €20,075 | +€4,237 | +26.8% |
| Taxes | 450/3 | €15,838 | €20,075 | +€4,237 | +26.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €372 | €32,096 | +€31,724 | +8524.5% |
| Accrued charges and deferred income | 492/3 | - | €3,080 | +€3,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,255 | €2,153 | -€102 | -4.5% |
| Other operating charges | 640/8 | €528 | €144 | -€384 | -72.7% |
| Gross operating margin | 9900 | €90,072 | €101,100 | +€11,028 | +12.2% |
| Operating profit (loss) | 9901 | €87,289 | €98,804 | +€11,514 | +13.2% |
| Financial income | 75/76B | €1,599 | €4,104 | +€2,505 | +156.7% |
| Recurring financial income | 75 | €1,599 | €4,104 | +€2,505 | +156.7% |
| Financial charges | 65/66B | €750 | €429 | -€321 | -42.9% |
| Recurring financial charges | 65 | €750 | €429 | -€321 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €88,138 | €102,479 | +€14,341 | +16.3% |
| Income taxes | 67/77 | €24,257 | €22,594 | -€1,663 | -6.9% |
| Profit (loss) for the period | 9904 | €63,881 | €79,885 | +€16,004 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,881 | €79,885 | +€16,004 | +25.1% |
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 11 October 2026 via checked.be.