AACH: 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.
AACH
Largest movements
- Cash -€587
down €587 (-39.5%), from €1,486 to €899
mainly Net result for the year (-€587) and Accrued charges and deferred income (-€532)
- Deferred charges and accrued income -€532
no longer reported in 2025 (was €532)
- Profit (loss) carried forward -€587
down €587 (-30.7%), from -€1,914 to -€2,501
- Accrued charges and deferred income -€532
no longer reported in 2025 (was €532)
- Gross operating margin -€435
down €435 (-681.7%), from -€64 to -€499
- Financial charges +€30
up €30 (+51.1%), from €58 to €88
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 | €2,018 | €899 | -€1,119 | -55.4% |
| Current assets | 29/58 | €2,018 | €899 | -€1,119 | -55.4% |
| Cash at bank and in hand | 54/58 | €1,486 | €899 | -€587 | -39.5% |
| Deferred charges and accrued income | 490/1 | €532 | - | -€532 | |
| Total equity and liabilities | 10/49 | €2,018 | €899 | -€1,119 | -55.4% |
| Equity | 10/15 | €1,086 | €499 | -€587 | -54.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,914 | -€2,501 | -€587 | -30.7% |
| Amounts payable | 17/49 | €932 | €400 | -€532 | -57.1% |
| Amounts payable within one year | 42/48 | €400 | €400 | = | 0.0% |
| Other amounts payable | 47/48 | €400 | €400 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €532 | - | -€532 | |
| Gross operating margin | 9900 | -€64 | -€499 | -€435 | -681.7% |
| Operating profit (loss) | 9901 | -€64 | -€499 | -€435 | -681.7% |
| Financial charges | 65/66B | €58 | €88 | +€30 | +51.1% |
| Recurring financial charges | 65 | €58 | €88 | +€30 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | -€122 | -€587 | -€465 | -380.5% |
| Profit (loss) for the period | 9904 | -€122 | -€587 | -€465 | -380.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€122 | -€587 | -€465 | -380.5% |
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 29 September 2026 via checked.be.