EV BUR-ARCH: 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.
EV BUR-ARCH
Largest movements
- Cash +€18,962
up €18,962 (+74.0%), from €25,621 to €44,583
mainly Net result for the year (+€26,452) and Other debts (+€26,289)
- Current investments -€15,000
down €15,000 (-100%), from €15,000 to €0
- Tangible fixed assets -€2,591
down €2,591 (-49.3%), from €5,253 to €2,662
- Receivables within one year +€648
up €648 (+6.4%), from €10,057 to €10,705
of which Other amounts receivable: +€1,773
- Other debts +€26,289
up €26,289 (+2,575%), from €1,021 to €27,310
- Reserves -€22,348
down €22,348 (-44.2%), from €50,564 to €28,215
- Tax, wage and social debts -€1,183
down €1,183 (-49.2%), from €2,402 to €1,219
- Gross operating margin +€3,825
up €3,825 (+11.7%), from €32,596 to €36,421
- Financial income +€427
up €427, from €0 to €427
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 | €58,371 | €60,700 | +€2,329 | +4.0% |
| Fixed assets | 21/28 | €5,253 | €2,662 | -€2,591 | -49.3% |
| Tangible fixed assets | 22/27 | €5,253 | €2,662 | -€2,591 | -49.3% |
| Furniture and vehicles | 24 | €5,253 | €2,662 | -€2,591 | -49.3% |
| Current assets | 29/58 | €53,118 | €58,038 | +€4,920 | +9.3% |
| Amounts receivable within one year | 40/41 | €10,057 | €10,705 | +€648 | +6.4% |
| Trade receivables | 40 | €10,001 | €8,876 | -€1,125 | -11.2% |
| Other amounts receivable | 41 | €56 | €1,829 | +€1,773 | +3,150% |
| Current investments | 50/53 | €15,000 | €0 | -€15,000 | -100% |
| Cash at bank and in hand | 54/58 | €25,621 | €44,583 | +€18,962 | +74.0% |
| Deferred charges and accrued income | 490/1 | €2,440 | €2,750 | +€310 | +12.7% |
| Total equity and liabilities | 10/49 | €58,371 | €60,700 | +€2,329 | +4.0% |
| Equity | 10/15 | €53,564 | €31,215 | -€22,348 | -41.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,564 | €28,215 | -€22,348 | -44.2% |
| Distributable reserves | 133 | €50,564 | €28,215 | -€22,348 | -44.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €4,808 | €29,485 | +€24,677 | +513% |
| Amounts payable within one year | 42/48 | €4,808 | €29,404 | +€24,596 | +512% |
| Trade debts | 44 | €1,385 | €875 | -€510 | -36.9% |
| Suppliers | 440/4 | €1,385 | €875 | -€510 | -36.9% |
| Taxes, remuneration and social security | 45 | €2,402 | €1,219 | -€1,183 | -49.2% |
| Taxes | 450/3 | €2,402 | €1,219 | -€1,183 | -49.2% |
| Other amounts payable | 47/48 | €1,021 | €27,310 | +€26,289 | +2,575% |
| Accrued charges and deferred income | 492/3 | - | €81 | +€81 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,591 | €2,591 | = | 0.0% |
| Other operating charges | 640/8 | €834 | €793 | -€41 | -4.9% |
| Gross operating margin | 9900 | €32,596 | €36,421 | +€3,825 | +11.7% |
| Operating profit (loss) | 9901 | €29,170 | €33,036 | +€3,866 | +13.3% |
| Financial income | 75/76B | €0 | €427 | +€427 | |
| Recurring financial income | 75 | €0 | €427 | +€427 | |
| Financial charges | 65/66B | €117 | €212 | +€95 | +81.3% |
| Recurring financial charges | 65 | €117 | €212 | +€95 | +81.3% |
| Profit (loss) for the period before taxes | 9903 | €29,053 | €33,250 | +€4,197 | +14.4% |
| Income taxes | 67/77 | €6,693 | €6,799 | +€106 | +1.6% |
| Profit (loss) for the period | 9904 | €22,360 | €26,452 | +€4,092 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,360 | €26,452 | +€4,092 | +18.3% |
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 18 October 2026 via checked.be.