ACH & CO: 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.
ACH & CO
Largest movements
- Receivables within one year +€500
new in 2025: €500
- Cash -€224
down €224 (-62.7%), from €357 to €133
mainly Receivables within one year (-€500)
- Trade debts +€101
up €101 (+66.4%), from €152 to €253
- Other debts +€99
new in 2025: €99
- Tax, wage and social debts +€71
up €71 (+32.3%), from €220 to €291
- Other operating charges -€300
no longer reported in 2025 (was €300)
- Financial income -€80
no longer reported in 2025 (was €80)
- Gross operating margin -€21
down €21 (-28.6%), from €72 to €52
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 | €357 | €633 | +€276 | +77.2% |
| Current assets | 29/58 | €357 | €633 | +€276 | +77.2% |
| Amounts receivable within one year | 40/41 | - | €500 | +€500 | |
| Trade receivables | 40 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €357 | €133 | -€224 | -62.7% |
| Total equity and liabilities | 10/49 | €357 | €633 | +€276 | +77.2% |
| Equity | 10/15 | -€14 | -€9 | +€5 | +37.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,014 | -€3,009 | +€5 | +0.2% |
| Amounts payable | 17/49 | €371 | €642 | +€271 | +72.9% |
| Amounts payable within one year | 42/48 | €371 | €642 | +€271 | +72.9% |
| Trade debts | 44 | €152 | €253 | +€101 | +66.4% |
| Suppliers | 440/4 | €152 | €253 | +€101 | +66.4% |
| Taxes, remuneration and social security | 45 | €220 | €291 | +€71 | +32.3% |
| Taxes | 450/3 | €220 | €291 | +€71 | +32.3% |
| Other amounts payable | 47/48 | - | €99 | +€99 | |
| Other operating charges | 640/8 | €300 | - | -€300 | |
| Gross operating margin | 9900 | €72 | €52 | -€21 | -28.6% |
| Operating profit (loss) | 9901 | -€228 | €52 | +€279 | |
| Financial income | 75/76B | €80 | - | -€80 | |
| Recurring financial income | 75 | €80 | - | -€80 | |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€194 | €5 | +€199 | |
| Profit (loss) for the period | 9904 | -€194 | €5 | +€199 | |
| Profit (loss) for the period to be appropriated | 9905 | -€194 | €5 | +€199 |
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 11 October 2026 via checked.be.