A.CH.: what changed
Two fiscal 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.
A.CH.
Largest movements
- Receivables within one year +€2,257
up €2,257 (+39.5%), from €5,721 to €7,978
of which Trade receivables: +€1,697
- Cash +€238
new in 2025: €238
mainly Net result for the year (+€5,902) and Trade debts (+€1,848)
- Profit (loss) carried forward +€5,902
up €5,902 (+81.3%), from -€7,256 to -€1,354
- Short-term financial debts -€5,497
no longer reported in 2025 (was €5,497)
- Trade debts +€1,848
up €1,848 (+1529.2%), from €121 to €1,969
- Tax, wage and social debts +€242
new in 2025: €242
- Gross operating margin +€7,327
up €7,327, from -€282 to €7,045
- Financial charges +€476
up €476 (+62.4%), from €762 to €1,238
- Financial income +€321
new in 2025: €321
- Other operating charges -€75
down €75 (-24.8%), from €300 to €226
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.
Cash bridge derived
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 | €5,721 | €8,216 | +€2,496 | +43.6% |
| Current assets | 29/58 | €5,721 | €8,216 | +€2,496 | +43.6% |
| Amounts receivable within one year | 40/41 | €5,721 | €7,978 | +€2,257 | +39.5% |
| Trade receivables | 40 | - | €1,697 | +€1,697 | |
| Other amounts receivable | 41 | €5,721 | €6,281 | +€560 | +9.8% |
| Cash at bank and in hand | 54/58 | - | €238 | +€238 | |
| Total equity and liabilities | 10/49 | €5,721 | €8,216 | +€2,496 | +43.6% |
| Equity | 10/15 | -€4,756 | €1,146 | +€5,902 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,256 | -€1,354 | +€5,902 | +81.3% |
| Amounts payable | 17/49 | €10,477 | €7,070 | -€3,407 | -32.5% |
| Amounts payable within one year | 42/48 | €10,477 | €7,070 | -€3,407 | -32.5% |
| Financial debts | 43 | €5,497 | - | -€5,497 | |
| Credit institutions | 430/8 | €5,497 | - | -€5,497 | |
| Trade debts | 44 | €121 | €1,969 | +€1,848 | +1529.2% |
| Suppliers | 440/4 | €121 | €1,969 | +€1,848 | +1529.2% |
| Taxes, remuneration and social security | 45 | - | €242 | +€242 | |
| Taxes | 450/3 | - | €242 | +€242 | |
| Other amounts payable | 47/48 | €4,860 | €4,860 | = | 0.0% |
| Other operating charges | 640/8 | €300 | €226 | -€75 | -24.8% |
| Gross operating margin | 9900 | -€282 | €7,045 | +€7,327 | |
| Operating profit (loss) | 9901 | -€582 | €6,819 | +€7,401 | |
| Financial income | 75/76B | - | €321 | +€321 | |
| Recurring financial income | 75 | - | €321 | +€321 | |
| Financial charges | 65/66B | €762 | €1,238 | +€476 | +62.4% |
| Recurring financial charges | 65 | €762 | €1,238 | +€476 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,344 | €5,902 | +€7,246 | |
| Profit (loss) for the period | 9904 | -€1,344 | €5,902 | +€7,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,344 | €5,902 | +€7,246 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.