ACCH CONSULTING: 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 CONSULTING
Largest movements
- Cash -€813
down €813 (-95.8%), from €849 to €36
mainly Net result for the year (-€3,789) and Receivables within one year (-€500)
- Receivables within one year +€500
up €500 (+14.7%), from €3,395 to €3,895
- Profit (loss) carried forward -€3,789
down €3,789 (-18.1%), from -€20,921 to -€24,710
- Debts within one year +€3,476
up €3,476 (+20.5%), from €16,965 to €20,441
- Gross operating margin -€3,094
down €3,094 (-3326.9%), from -€93 to -€3,187
- Turnover -€2,500
down €2,500 (-45.5%), from €5,500 to €3,000
From the 2018 result to the 2019 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 2018 and 2019 balance sheets and the 2019 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,244 | €3,931 | -€313 | -7.4% |
| Current assets | 29/58 | €4,244 | €3,931 | -€313 | -7.4% |
| Amounts receivable within one year | 40/41 | €3,395 | €3,895 | +€500 | +14.7% |
| Cash at bank and in hand | 54/58 | €849 | €36 | -€813 | -95.8% |
| Total equity and liabilities | 10/49 | €4,244 | €3,931 | -€313 | -7.4% |
| Equity | 10/15 | -€12,721 | -€16,510 | -€3,789 | -29.8% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,921 | -€24,710 | -€3,789 | -18.1% |
| Amounts payable | 17/49 | €16,965 | €20,441 | +€3,476 | +20.5% |
| Amounts payable within one year | 42/48 | €16,965 | €20,441 | +€3,476 | +20.5% |
| Trade debts | 44 | €68 | €124 | +€56 | +82.4% |
| Turnover | 70 | €5,500 | €3,000 | -€2,500 | -45.5% |
| Gross operating margin | 9900 | -€93 | -€3,187 | -€3,094 | -3326.9% |
| Operating profit (loss) | 9901 | -€328 | -€3,425 | -€3,097 | -944.2% |
| Recurring financial charges | 65 | €149 | €200 | +€51 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | -€477 | -€3,625 | -€3,148 | -660.0% |
| Income taxes | 67/77 | €174 | €164 | -€10 | -5.7% |
| Profit (loss) for the period | 9904 | -€651 | -€3,789 | -€3,138 | -482.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€651 | -€3,789 | -€3,138 | -482.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.