ACH SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€61,208
up €61,208 (+99.5%), from €61,519 to €122,727
of which Trade receivables: +€41,809
- Stocks and contracts -€10,121
down €10,121 (-92.0%), from €11,004 to €883
- Cash +€8,761
up €8,761 (+63.8%), from €13,724 to €22,486
mainly Trade debts (+€44,571) and Net result for the year (+€31,495)
- Tangible fixed assets +€8,671
up €8,671 (+127.3%), from €6,812 to €15,484
- Trade debts +€44,571
up €44,571 (+580.1%), from €7,683 to €52,255
- Profit (loss) carried forward +€31,495
up €31,495 (+86.1%), from €36,559 to €68,054
- Tax, wage and social debts -€7,546
down €7,546 (-20.7%), from €36,417 to €28,871
of which Remuneration and social security: -€12,342
- Turnover +€259,852
up €259,852 (+80.8%), from €321,774 to €581,626
- Purchases and services +€244,801
up €244,801 (+104.6%), from €234,020 to €478,821
- Gross operating margin +€15,050
up €15,050 (+17.2%), from €87,754 to €102,804
- Staff costs -€12,661
down €12,661 (-18.4%), from €68,845 to €56,184
- Taxes -€5,905
down €5,905 (-89.4%), from €6,607 to €701
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,060 | €161,580 | +€68,520 | +73.6% |
| Fixed assets | 21/28 | €6,812 | €15,484 | +€8,671 | +127.3% |
| Tangible fixed assets | 22/27 | €6,812 | €15,484 | +€8,671 | +127.3% |
| Furniture and vehicles | 24 | €6,812 | €15,484 | +€8,671 | +127.3% |
| Current assets | 29/58 | €86,247 | €146,096 | +€59,849 | +69.4% |
| Stocks and contracts in progress | 3 | €11,004 | €883 | -€10,121 | -92.0% |
| Stocks | 30/36 | €11,004 | €883 | -€10,121 | -92.0% |
| Amounts receivable within one year | 40/41 | €61,519 | €122,727 | +€61,208 | +99.5% |
| Trade receivables | 40 | €10,875 | €52,684 | +€41,809 | +384.5% |
| Other amounts receivable | 41 | €50,645 | €70,043 | +€19,399 | +38.3% |
| Cash at bank and in hand | 54/58 | €13,724 | €22,486 | +€8,761 | +63.8% |
| Total equity and liabilities | 10/49 | €93,060 | €161,580 | +€68,520 | +73.6% |
| Equity | 10/15 | €48,959 | €80,454 | +€31,495 | +64.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,559 | €68,054 | +€31,495 | +86.1% |
| Amounts payable | 17/49 | €44,101 | €81,126 | +€37,025 | +84.0% |
| Amounts payable within one year | 42/48 | €44,101 | €81,126 | +€37,025 | +84.0% |
| Trade debts | 44 | €7,683 | €52,255 | +€44,571 | +580.1% |
| Suppliers | 440/4 | €7,683 | €52,255 | +€44,571 | +580.1% |
| Taxes, remuneration and social security | 45 | €36,417 | €28,871 | -€7,546 | -20.7% |
| Taxes | 450/3 | €17,898 | €22,693 | +€4,795 | +26.8% |
| Remuneration and social security | 454/9 | €18,520 | €6,178 | -€12,342 | -66.6% |
| Turnover | 70 | €321,774 | €581,626 | +€259,852 | +80.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €234,020 | €478,821 | +€244,801 | +104.6% |
| Remuneration, social security and pensions | 62 | €68,845 | €56,184 | -€12,661 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,786 | €3,633 | +€1,846 | +103.4% |
| Other operating charges | 640/8 | €5,321 | €6,117 | +€796 | +15.0% |
| Gross operating margin | 9900 | €87,754 | €102,804 | +€15,050 | +17.2% |
| Operating profit (loss) | 9901 | €11,802 | €36,871 | +€25,069 | +212.4% |
| Financial income | 75/76B | €956 | €3,400 | +€2,445 | +255.8% |
| Recurring financial income | 75 | €621 | €449 | -€171 | -27.6% |
| Non-recurring financial income | 76B | €335 | €2,951 | +€2,616 | +780.2% |
| Financial charges | 65/66B | €3,116 | €8,075 | +€4,959 | +159.1% |
| Recurring financial charges | 65 | €1,727 | €4,152 | +€2,424 | +140.4% |
| Non-recurring financial charges | 66B | €1,389 | €3,923 | +€2,535 | +182.5% |
| Profit (loss) for the period before taxes | 9903 | €9,641 | €32,196 | +€22,555 | +233.9% |
| Income taxes | 67/77 | €6,607 | €701 | -€5,905 | -89.4% |
| Profit (loss) for the period | 9904 | €3,035 | €31,495 | +€28,460 | +937.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,035 | €31,495 | +€28,460 | +937.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.