A.C.H. BUILD: 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.
What changed
A.C.H. BUILD
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€40,629
2024 · €37,864+€2,766
Equity
€4.2m
2024 · €4.1m+€40,629
Cash
€24,626
2024 · €27,382-€2,756
Balance sheet total
€8.6m
2024 · €8.5m+€66,047
Largest movements
Assets
- Receivables within one year +€178,680
up €178,680 (+24.7%), from €722,672 to €901,353
of which Trade receivables: +€324,750
- Tangible fixed assets -€89,733
down €89,733 (-24.5%), from €366,820 to €277,088
of which Furniture and vehicles: -€89,733
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Turnover +€100,000
up €100,000 (+10.0%), from €1.0m to €1.1m
- Services and other goods +€66,554
up €66,554 (+7.6%), from €873,856 to €940,410
- Depreciation +€29,663
up €29,663 (+40.5%), from €73,219 to €102,882
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.
Result 2024
€37,864
Turnover
+€100,000
Services and other goods
-€66,554
Depreciation
-€29,663
Other operating charges
-€0
Financial charges
-€17
Taxes
-€1,000
Result 2025
€40,629
raises the resultlowers the result
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.
From operations
+€10,394
Investment
-€13,150
Financing
€0
Cash 2024
€27,382
From operations (derived)
+€10,394
Net result for the year
+€40,629
Depreciation
+€102,882
Receivables within one year
-€178,680
Deferred charges and accrued income
+€20,145
Trade debts
+€18,654
Tax, wage and social debts
+€6,765
Other debts
-€2
Investment (derived)
-€13,150
Investment in fixed assets (net)
-€13,150
Cash 2025
€24,626
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,528,371 | €8,594,418 | +€66,047 | +0.8% |
| Fixed assets | 21/28 | €7,743,889 | €7,654,156 | -€89,733 | -1.2% |
| Tangible fixed assets | 22/27 | €366,820 | €277,088 | -€89,733 | -24.5% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €366,820 | €277,088 | -€89,733 | -24.5% |
| Financial fixed assets | 28 | €7,377,069 | €7,377,069 | = | 0.0% |
| Affiliated companies | 280/1 | €5,940,135 | €5,940,135 | = | 0.0% |
| Participating interests | 280 | €4,090,135 | €4,090,135 | = | 0.0% |
| Amounts receivable | 281 | €1,850,000 | €1,850,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,436,934 | €1,436,934 | = | 0.0% |
| Shares | 284 | €1,434,600 | €1,434,600 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,334 | €2,334 | = | 0.0% |
| Current assets | 29/58 | €784,482 | €940,261 | +€155,779 | +19.9% |
| Amounts receivable within one year | 40/41 | €722,672 | €901,353 | +€178,680 | +24.7% |
| Trade receivables | 40 | €536,707 | €861,457 | +€324,750 | +60.5% |
| Other amounts receivable | 41 | €185,965 | €39,896 | -€146,070 | -78.5% |
| Cash at bank and in hand | 54/58 | €27,382 | €24,626 | -€2,756 | -10.1% |
| Deferred charges and accrued income | 490/1 | €34,428 | €14,283 | -€20,145 | -58.5% |
| Total equity and liabilities | 10/49 | €8,528,371 | €8,594,418 | +€66,047 | +0.8% |
| Equity | 10/15 | €4,139,274 | €4,179,904 | +€40,629 | +1.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €245,000 | €245,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €225,000 | €225,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,694,274 | €3,734,904 | +€40,629 | +1.1% |
| Amounts payable | 17/49 | €4,389,096 | €4,414,514 | +€25,417 | +0.6% |
| Amounts payable after more than one year | 17 | €3,340,794 | €3,340,794 | = | 0.0% |
| Financial debts | 170/4 | €3,340,794 | €3,340,794 | = | 0.0% |
| Other loans | 174 | €3,340,794 | €3,340,794 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,048,302 | €1,073,720 | +€25,417 | +2.4% |
| Trade debts | 44 | €123,273 | €141,927 | +€18,654 | +15.1% |
| Suppliers | 440/4 | €123,273 | €141,927 | +€18,654 | +15.1% |
| Taxes, remuneration and social security | 45 | €24,235 | €31,000 | +€6,765 | +27.9% |
| Taxes | 450/3 | €24,235 | €31,000 | +€6,765 | +27.9% |
| Other amounts payable | 47/48 | €900,795 | €900,793 | -€2 | 0.0% |
| Operating income | 70/76A | €1,000,000 | €1,100,000 | +€100,000 | +10.0% |
| Turnover | 70 | €1,000,000 | €1,100,000 | +€100,000 | +10.0% |
| Operating charges | 60/66A | €947,075 | €1,043,293 | +€96,217 | +10.2% |
| Services and other goods | 61 | €873,856 | €940,410 | +€66,554 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,219 | €102,882 | +€29,663 | +40.5% |
| Other operating charges | 640/8 | - | €0 | +€0 | |
| Operating profit (loss) | 9901 | €52,925 | €56,707 | +€3,783 | +7.1% |
| Financial charges | 65/66B | €61 | €78 | +€17 | +28.4% |
| Recurring financial charges | 65 | €61 | €78 | +€17 | +28.4% |
| Debt charges | 650 | - | €0 | +€0 | |
| Other financial charges | 652/9 | €61 | €78 | +€17 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €52,864 | €56,629 | +€3,765 | +7.1% |
| Income taxes | 67/77 | €15,000 | €16,000 | +€1,000 | +6.7% |
| Taxes | 670/3 | €15,000 | €16,000 | +€1,000 | +6.7% |
| Profit (loss) for the period | 9904 | €37,864 | €40,629 | +€2,766 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,864 | €40,629 | +€2,766 | +7.3% |
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 29 October 2026 via checked.be.