L'ArchiPelle: 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.
L'ArchiPelle
Largest movements
- Cash +€23,068
up €23,068 (+105%), from €22,025 to €45,093
mainly Net result for the year (+€30,020) and Other debts (+€6,368)
- Deferred charges and accrued income +€11,365
up €11,365 (+671%), from €1,693 to €13,058
- Receivables within one year -€4,151
down €4,151 (-29.7%), from €13,986 to €9,834
of which Other amounts receivable: -€4,544
- Tangible fixed assets -€2,831
down €2,831 (-18.9%), from €14,947 to €12,117
of which Other tangible fixed assets: -€2,825
- Reserves +€19,179
up €19,179 (+27.2%), from €70,429 to €89,608
of which Distributable reserves: +€19,179
- Other debts +€6,368
up €6,368 (+22,392%), from €28 to €6,397
- Tax, wage and social debts +€1,275
up €1,275 (+58.7%), from €2,172 to €3,447
- Gross operating margin +€34,551
up €34,551 (+400%), from €8,638 to €43,188
- Purchases and services -€10,438
down €10,438 (-11.2%), from €93,028 to €82,589
- Turnover +€9,863
up €9,863 (+9.7%), from €101,461 to €111,324
- Depreciation -€5,720
down €5,720 (-57.0%), from €10,041 to €4,321
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 | €52,651 | €80,102 | +€27,451 | +52.1% |
| Fixed assets | 21/28 | €14,947 | €12,117 | -€2,831 | -18.9% |
| Tangible fixed assets | 22/27 | €14,947 | €12,117 | -€2,831 | -18.9% |
| Furniture and vehicles | 24 | €5,767 | €5,762 | -€5 | -0.1% |
| Other tangible fixed assets | 26 | €9,181 | €6,355 | -€2,825 | -30.8% |
| Current assets | 29/58 | €37,703 | €67,985 | +€30,281 | +80.3% |
| Amounts receivable within one year | 40/41 | €13,986 | €9,834 | -€4,151 | -29.7% |
| Trade receivables | 40 | €8,986 | €9,379 | +€393 | +4.4% |
| Other amounts receivable | 41 | €5,000 | €456 | -€4,544 | -90.9% |
| Cash at bank and in hand | 54/58 | €22,025 | €45,093 | +€23,068 | +105% |
| Deferred charges and accrued income | 490/1 | €1,693 | €13,058 | +€11,365 | +671% |
| Total equity and liabilities | 10/49 | €52,651 | €80,102 | +€27,451 | +52.1% |
| Equity | 10/15 | €50,252 | €69,431 | +€19,179 | +38.2% |
| Contributions | 10/11 | €7,351 | €7,351 | = | 0.0% |
| Reserves | 13 | €70,429 | €89,608 | +€19,179 | +27.2% |
| Non-distributable reserves | 130/1 | €2,107 | €2,107 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,107 | €2,107 | = | 0.0% |
| Distributable reserves | 133 | €68,321 | €87,501 | +€19,179 | +28.1% |
| Profit (loss) carried forward | 14 | -€27,528 | -€27,528 | = | 0.0% |
| Amounts payable | 17/49 | €2,399 | €10,670 | +€8,272 | +345% |
| Amounts payable within one year | 42/48 | €2,399 | €10,670 | +€8,272 | +345% |
| Trade debts | 44 | €198 | €827 | +€629 | +318% |
| Suppliers | 440/4 | €198 | €827 | +€629 | +318% |
| Taxes, remuneration and social security | 45 | €2,172 | €3,447 | +€1,275 | +58.7% |
| Taxes | 450/3 | €2,172 | €3,447 | +€1,275 | +58.7% |
| Other amounts payable | 47/48 | €28 | €6,397 | +€6,368 | +22,392% |
| Turnover | 70 | €101,461 | €111,324 | +€9,863 | +9.7% |
| Non-recurring operating income | 76A | - | €14,250 | +€14,250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €93,028 | €82,589 | -€10,438 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,041 | €4,321 | -€5,720 | -57.0% |
| Other operating charges | 640/8 | €754 | €1,232 | +€477 | +63.2% |
| Gross operating margin | 9900 | €8,638 | €43,188 | +€34,551 | +400% |
| Operating profit (loss) | 9901 | -€2,158 | €37,635 | +€39,793 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €92 | €571 | +€479 | +524% |
| Recurring financial charges | 65 | €92 | €571 | +€479 | +524% |
| Profit (loss) for the period before taxes | 9903 | -€2,249 | €37,064 | +€39,313 | |
| Income taxes | 67/77 | €7,686 | €7,044 | -€642 | -8.3% |
| Profit (loss) for the period | 9904 | -€9,935 | €30,020 | +€39,955 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,935 | €30,020 | +€39,955 |
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 24 October 2026 via checked.be.