ARCHIVAN: 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.
ARCHIVAN
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Receivables within one year -€58,085
down €58,085 (-80.0%), from €72,600 to €14,515
of which Trade receivables: -€68,970
- Cash +€52,428
up €52,428 (+32.8%), from €159,723 to €212,151
mainly Net result for the year (+€84,438) and Other debts (+€75,745)
- Tangible fixed assets +€6,609
up €6,609 (+608%), from €1,087 to €7,696
of which Furniture and vehicles: +€5,310
- Other debts +€75,745
up €75,745 (+200%), from €37,962 to €113,708
- Reserves +€47,469
up €47,469 (+39.7%), from €119,520 to €166,988
- Profit (loss) carried forward -€33,031
down €33,031 (-100%), from €33,031 to €0
- Tax, wage and social debts -€18,985
down €18,985 (-80.0%), from €23,744 to €4,759
- Gross operating margin +€2,582
up €2,582 (+2.3%), from €113,812 to €116,394
- Financial income +€1,385
up €1,385 (+6,927,000%), from €0 to €1,385
- Taxes +€1,359
up €1,359 (+4.6%), from €29,388 to €30,747
- Depreciation +€1,246
up €1,246 (+187%), from €666 to €1,911
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 | €233,410 | €305,771 | +€72,361 | +31.0% |
| Fixed assets | 21/28 | €1,087 | €7,696 | +€6,609 | +608% |
| Tangible fixed assets | 22/27 | €1,087 | €7,696 | +€6,609 | +608% |
| Furniture and vehicles | 24 | €1,087 | €6,397 | +€5,310 | +489% |
| Other tangible fixed assets | 26 | €0 | €1,299 | +€1,299 | |
| Current assets | 29/58 | €232,323 | €298,075 | +€65,752 | +28.3% |
| Amounts receivable within one year | 40/41 | €72,600 | €14,515 | -€58,085 | -80.0% |
| Trade receivables | 40 | €72,600 | €3,630 | -€68,970 | -95.0% |
| Other amounts receivable | 41 | €0 | €10,885 | +€10,885 | |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €159,723 | €212,151 | +€52,428 | +32.8% |
| Deferred charges and accrued income | 490/1 | - | €1,408 | +€1,408 | |
| Total equity and liabilities | 10/49 | €233,410 | €305,771 | +€72,361 | +31.0% |
| Equity | 10/15 | €171,151 | €185,588 | +€14,438 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,520 | €166,988 | +€47,469 | +39.7% |
| Distributable reserves | 133 | €119,520 | €166,988 | +€47,469 | +39.7% |
| Profit (loss) carried forward | 14 | €33,031 | €0 | -€33,031 | -100% |
| Amounts payable | 17/49 | €62,259 | €120,183 | +€57,924 | +93.0% |
| Amounts payable within one year | 42/48 | €62,259 | €119,767 | +€57,508 | +92.4% |
| Financial debts | 43 | €37 | €76 | +€39 | +105% |
| Credit institutions | 430/8 | €37 | €76 | +€39 | +105% |
| Trade debts | 44 | €516 | €1,224 | +€709 | +137% |
| Suppliers | 440/4 | €516 | €1,224 | +€709 | +137% |
| Taxes, remuneration and social security | 45 | €23,744 | €4,759 | -€18,985 | -80.0% |
| Taxes | 450/3 | €23,744 | €4,759 | -€18,985 | -80.0% |
| Other amounts payable | 47/48 | €37,962 | €113,708 | +€75,745 | +200% |
| Accrued charges and deferred income | 492/3 | - | €416 | +€416 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €1,911 | +€1,246 | +187% |
| Other operating charges | 640/8 | €579 | €558 | -€21 | -3.7% |
| Gross operating margin | 9900 | €113,812 | €116,394 | +€2,582 | +2.3% |
| Operating profit (loss) | 9901 | €112,567 | €113,925 | +€1,358 | +1.2% |
| Financial income | 75/76B | €0 | €1,385 | +€1,385 | +6,927,000% |
| Recurring financial income | 75 | €0 | €1,385 | +€1,385 | +6,927,000% |
| Financial charges | 65/66B | €148 | €126 | -€22 | -15.0% |
| Recurring financial charges | 65 | €148 | €126 | -€22 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €112,419 | €115,184 | +€2,766 | +2.5% |
| Income taxes | 67/77 | €29,388 | €30,747 | +€1,359 | +4.6% |
| Profit (loss) for the period | 9904 | €83,031 | €84,438 | +€1,406 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,031 | €84,438 | +€1,406 | +1.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.