L'ARCHONFOSSE: 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'ARCHONFOSSE
Largest movements
- Tangible fixed assets -€21,383
down €21,383 (-32.1%), from €66,648 to €45,265
of which Plant, machinery and equipment: -€12,451
- Cash -€12,561
down €12,561 (-37.1%), from €33,847 to €21,285
mainly Net result for the year (-€20,156) and Contributions, distributions and other (-€15,000)
- Stocks and contracts -€9,648
down €9,648 (-27.7%), from €34,848 to €25,200
- Receivables within one year +€2,306
new in 2025: €2,306
of which Trade receivables: +€1,825
- Profit (loss) carried forward -€20,156
down €20,156, from €558 to -€19,598
- Reserves -€15,000
down €15,000 (-29.4%), from €51,083 to €36,083
of which Distributable reserves: -€15,000
- Advances received -€5,447
no longer reported in 2025 (was €5,447)
- Tax, wage and social debts +€4,451
up €4,451 (+287%), from €1,552 to €6,003
of which Remuneration and social security: +€3,504
- Current portion of long-term debt -€3,739
down €3,739 (-92.4%), from €4,047 to €309
- Gross operating margin -€25,597
down €25,597 (-89.5%), from €28,596 to €2,999
- Depreciation -€3,540
down €3,540 (-17.7%), from €19,964 to €16,425
- Taxes -€545
no longer reported in 2025 (was €545)
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 | €135,342 | €94,056 | -€41,286 | -30.5% |
| Fixed assets | 21/28 | €66,648 | €45,265 | -€21,383 | -32.1% |
| Tangible fixed assets | 22/27 | €66,648 | €45,265 | -€21,383 | -32.1% |
| Land and buildings | 22 | €4,587 | €3,738 | -€849 | -18.5% |
| Plant, machinery and equipment | 23 | €43,983 | €31,532 | -€12,451 | -28.3% |
| Furniture and vehicles | 24 | €10,269 | €7,144 | -€3,125 | -30.4% |
| Other tangible fixed assets | 26 | €7,809 | €2,850 | -€4,959 | -63.5% |
| Current assets | 29/58 | €68,694 | €48,791 | -€19,903 | -29.0% |
| Stocks and contracts in progress | 3 | €34,848 | €25,200 | -€9,648 | -27.7% |
| Stocks | 30/36 | €34,848 | €25,200 | -€9,648 | -27.7% |
| Amounts receivable within one year | 40/41 | - | €2,306 | +€2,306 | |
| Trade receivables | 40 | - | €1,825 | +€1,825 | |
| Other amounts receivable | 41 | - | €481 | +€481 | |
| Cash at bank and in hand | 54/58 | €33,847 | €21,285 | -€12,561 | -37.1% |
| Total equity and liabilities | 10/49 | €135,342 | €94,056 | -€41,286 | -30.5% |
| Equity | 10/15 | €109,699 | €74,543 | -€35,156 | -32.0% |
| Contributions | 10/11 | €52,058 | €52,058 | = | 0.0% |
| Revaluation surpluses | 12 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €51,083 | €36,083 | -€15,000 | -29.4% |
| Non-distributable reserves | 130/1 | €5,206 | €5,206 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,206 | €5,206 | = | 0.0% |
| Distributable reserves | 133 | €45,877 | €30,877 | -€15,000 | -32.7% |
| Profit (loss) carried forward | 14 | €558 | -€19,598 | -€20,156 | |
| Amounts payable | 17/49 | €25,644 | €19,513 | -€6,131 | -23.9% |
| Amounts payable after more than one year | 17 | €12,824 | €12,824 | = | 0.0% |
| Financial debts | 170/4 | €12,824 | €12,824 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,820 | €6,689 | -€6,131 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €4,047 | €309 | -€3,739 | -92.4% |
| Trade debts | 44 | €1,097 | - | -€1,097 | |
| Suppliers | 440/4 | €1,097 | - | -€1,097 | |
| Advances received on contracts in progress | 46 | €5,447 | - | -€5,447 | |
| Taxes, remuneration and social security | 45 | €1,552 | €6,003 | +€4,451 | +287% |
| Taxes | 450/3 | €1,352 | €2,299 | +€947 | +70.1% |
| Remuneration and social security | 454/9 | €200 | €3,704 | +€3,504 | +1,752% |
| Other amounts payable | 47/48 | €677 | €378 | -€299 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,964 | €16,425 | -€3,540 | -17.7% |
| Other operating charges | 640/8 | €1,273 | €1,282 | +€9 | +0.7% |
| Non-recurring operating charges | 66A | - | €4,959 | +€4,959 | |
| Gross operating margin | 9900 | €28,596 | €2,999 | -€25,597 | -89.5% |
| Operating profit (loss) | 9901 | €7,359 | -€19,666 | -€27,025 | |
| Financial charges | 65/66B | €500 | €490 | -€11 | -2.1% |
| Recurring financial charges | 65 | €500 | €490 | -€11 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €6,859 | -€20,156 | -€27,014 | |
| Income taxes | 67/77 | €545 | - | -€545 | |
| Profit (loss) for the period | 9904 | €6,313 | -€20,156 | -€26,469 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,313 | -€20,156 | -€26,469 |
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 21 October 2026 via checked.be.