ACH 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.
ACH CONSULTING
Largest movements
- Cash +€44,120
up €44,120 (+23.6%), from €187,190 to €231,310
mainly Net result for the year (+€88,130) and Tax, wage and social debts (+€11,478)
- Tangible fixed assets +€26,599
up €26,599 (+144.9%), from €18,363 to €44,962
of which Other tangible fixed assets: +€26,733
- Receivables within one year -€6,439
down €6,439 (-100.0%), from €6,439 to €0
of which Other amounts receivable: -€6,439
- Deferred charges and accrued income -€4,700
down €4,700 (-100.0%), from €4,700 to €0
- Reserves +€37,000
up €37,000 (+23.4%), from €158,158 to €195,158
- Tax, wage and social debts +€11,478
up €11,478 (+127.3%), from €9,019 to €20,497
of which Taxes: +€11,478
- Other debts +€11,017
up €11,017 (+23.1%), from €47,608 to €58,625
- Turnover +€77,431
up €77,431 (+51.9%), from €149,056 to €226,487
- Gross operating margin +€77,121
up €77,121 (+150.0%), from €51,400 to €128,520
- Taxes +€23,354
up €23,354 (+197.6%), from €11,817 to €35,171
- Financial income -€4,251
no longer reported in 2025 (was €4,251)
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 | €216,691 | €276,272 | +€59,581 | +27.5% |
| Fixed assets | 21/28 | €18,363 | €44,962 | +€26,599 | +144.9% |
| Tangible fixed assets | 22/27 | €18,363 | €44,962 | +€26,599 | +144.9% |
| Furniture and vehicles | 24 | €4,425 | €4,291 | -€134 | -3.0% |
| Other tangible fixed assets | 26 | €13,938 | €40,671 | +€26,733 | +191.8% |
| Current assets | 29/58 | €198,328 | €231,310 | +€32,982 | +16.6% |
| Amounts receivable within one year | 40/41 | €6,439 | €0 | -€6,439 | -100.0% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €6,439 | €0 | -€6,439 | -100.0% |
| Cash at bank and in hand | 54/58 | €187,190 | €231,310 | +€44,120 | +23.6% |
| Deferred charges and accrued income | 490/1 | €4,700 | €0 | -€4,700 | -100.0% |
| Total equity and liabilities | 10/49 | €216,691 | €276,272 | +€59,581 | +27.5% |
| Equity | 10/15 | €159,658 | €196,658 | +€37,000 | +23.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €158,158 | €195,158 | +€37,000 | +23.4% |
| Distributable reserves | 133 | €158,158 | €195,158 | +€37,000 | +23.4% |
| Amounts payable | 17/49 | €57,033 | €79,615 | +€22,582 | +39.6% |
| Amounts payable within one year | 42/48 | €57,033 | €79,615 | +€22,582 | +39.6% |
| Trade debts | 44 | €405 | €492 | +€87 | +21.5% |
| Suppliers | 440/4 | €405 | €492 | +€87 | +21.5% |
| Taxes, remuneration and social security | 45 | €9,019 | €20,497 | +€11,478 | +127.3% |
| Taxes | 450/3 | €9,019 | €20,497 | +€11,478 | +127.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €47,608 | €58,625 | +€11,017 | +23.1% |
| Turnover | 70 | €149,056 | €226,487 | +€77,431 | +51.9% |
| Non-recurring operating income | 76A | €1,869 | - | -€1,869 | |
| Goods, raw materials, services and sundry goods | 60/61 | €101,341 | €99,833 | -€1,509 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,729 | €3,691 | +€1,963 | +113.5% |
| Other operating charges | 640/8 | €920 | €1,019 | +€99 | +10.8% |
| Gross operating margin | 9900 | €51,400 | €128,520 | +€77,121 | +150.0% |
| Operating profit (loss) | 9901 | €48,751 | €123,810 | +€75,058 | +154.0% |
| Financial income | 75/76B | €4,251 | - | -€4,251 | |
| Recurring financial income | 75 | €4,251 | - | -€4,251 | |
| Financial charges | 65/66B | €738 | €509 | -€229 | -31.1% |
| Recurring financial charges | 65 | €738 | €509 | -€229 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €52,264 | €123,301 | +€71,037 | +135.9% |
| Income taxes | 67/77 | €11,817 | €35,171 | +€23,354 | +197.6% |
| Profit (loss) for the period | 9904 | €40,447 | €88,130 | +€47,683 | +117.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,447 | €88,130 | +€47,683 | +117.9% |
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 10 October 2026 via checked.be.