ACCH: 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.
ACCH
Largest movements
- Receivables within one year -€3,086
down €3,086 (-85.5%), from €3,607 to €521
of which Trade receivables: -€1,889
- Tangible fixed assets -€2,243
down €2,243 (-61.6%), from €3,640 to €1,396
of which Plant, machinery and equipment: -€2,166
- Cash -€2,113
down €2,113 (-67.8%), from €3,116 to €1,003
mainly Net result for the year (-€11,790) and Tax, wage and social debts (-€3,598)
- Profit (loss) carried forward -€11,790
down €11,790 (-82.2%), from -€14,344 to -€26,135
- Other debts +€10,108
up €10,108 (+59.9%), from €16,884 to €26,992
- Tax, wage and social debts -€3,598
down €3,598 (-86.5%), from €4,161 to €563
- Trade debts -€2,162
no longer reported in 2025 (was €2,162)
- Gross operating margin +€5,781
up €5,781 (+40.0%), from -€14,443 to -€8,663
- Other operating charges +€804
new in 2025: €804
- Financial charges -€449
down €449 (-84.8%), from €529 to €80
- Taxes -€182
no longer reported in 2025 (was €182)
- Financial income -€146
no longer reported in 2025 (was €146)
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 | €10,363 | €2,921 | -€7,442 | -71.8% |
| Fixed assets | 21/28 | €3,640 | €1,396 | -€2,243 | -61.6% |
| Tangible fixed assets | 22/27 | €3,640 | €1,396 | -€2,243 | -61.6% |
| Plant, machinery and equipment | 23 | €3,501 | €1,335 | -€2,166 | -61.9% |
| Furniture and vehicles | 24 | €138 | €62 | -€77 | -55.5% |
| Current assets | 29/58 | €6,723 | €1,524 | -€5,199 | -77.3% |
| Amounts receivable within one year | 40/41 | €3,607 | €521 | -€3,086 | -85.5% |
| Trade receivables | 40 | €1,929 | €40 | -€1,889 | -97.9% |
| Other amounts receivable | 41 | €1,679 | €481 | -€1,197 | -71.3% |
| Cash at bank and in hand | 54/58 | €3,116 | €1,003 | -€2,113 | -67.8% |
| Total equity and liabilities | 10/49 | €10,363 | €2,921 | -€7,442 | -71.8% |
| Equity | 10/15 | -€12,844 | -€24,635 | -€11,790 | -91.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,344 | -€26,135 | -€11,790 | -82.2% |
| Amounts payable | 17/49 | €23,208 | €27,556 | +€4,348 | +18.7% |
| Amounts payable within one year | 42/48 | €23,208 | €27,556 | +€4,348 | +18.7% |
| Trade debts | 44 | €2,162 | - | -€2,162 | |
| Suppliers | 440/4 | €2,162 | - | -€2,162 | |
| Taxes, remuneration and social security | 45 | €4,161 | €563 | -€3,598 | -86.5% |
| Taxes | 450/3 | €4,161 | €563 | -€3,598 | -86.5% |
| Other amounts payable | 47/48 | €16,884 | €26,992 | +€10,108 | +59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,243 | €2,243 | = | 0.0% |
| Other operating charges | 640/8 | - | €804 | +€804 | |
| Gross operating margin | 9900 | -€14,443 | -€8,663 | +€5,781 | +40.0% |
| Operating profit (loss) | 9901 | -€16,687 | -€11,710 | +€4,977 | +29.8% |
| Financial income | 75/76B | €146 | - | -€146 | |
| Recurring financial income | 75 | €146 | - | -€146 | |
| Financial charges | 65/66B | €529 | €80 | -€449 | -84.8% |
| Recurring financial charges | 65 | €529 | €80 | -€449 | -84.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,070 | -€11,790 | +€5,280 | +30.9% |
| Income taxes | 67/77 | €182 | - | -€182 | |
| Profit (loss) for the period | 9904 | -€17,252 | -€11,790 | +€5,461 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,252 | -€11,790 | +€5,461 | +31.7% |
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 12 October 2026 via checked.be.