ACHA 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.
ACHA Consulting
Largest movements
- Cash -€28,065
down €28,065 (-28.5%), from €98,530 to €70,465
mainly Contributions, distributions and other (-€42,000) and Tax, wage and social debts (-€13,932)
- Tangible fixed assets -€5,425
down €5,425 (-72.2%), from €7,514 to €2,089
of which Furniture and vehicles: -€4,976
- Reserves -€22,172
down €22,172 (-52.2%), from €42,485 to €20,314
- Tax, wage and social debts -€13,932
down €13,932 (-62.5%), from €22,274 to €8,343
- Trade debts +€4,451
up €4,451 (+56.3%), from €7,910 to €12,361
- Other debts -€1,484
down €1,484 (-3.2%), from €46,182 to €44,698
- Gross operating margin +€43,191
up €43,191, from -€13,215 to €29,976
- Taxes +€3,486
up €3,486 (+1,997%), from €175 to €3,660
- Depreciation -€1,566
down €1,566 (-22.4%), from €6,991 to €5,425
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.
Derived cash bridge
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 | €120,862 | €87,716 | -€33,146 | -27.4% |
| Fixed assets | 21/28 | €7,514 | €2,089 | -€5,425 | -72.2% |
| Tangible fixed assets | 22/27 | €7,514 | €2,089 | -€5,425 | -72.2% |
| Plant, machinery and equipment | 23 | €759 | €311 | -€448 | -59.0% |
| Furniture and vehicles | 24 | €6,754 | €1,778 | -€4,976 | -73.7% |
| Current assets | 29/58 | €113,348 | €85,627 | -€27,721 | -24.5% |
| Amounts receivable within one year | 40/41 | €13,819 | €14,197 | +€378 | +2.7% |
| Trade receivables | 40 | €13,819 | €14,197 | +€378 | +2.7% |
| Cash at bank and in hand | 54/58 | €98,530 | €70,465 | -€28,065 | -28.5% |
| Deferred charges and accrued income | 490/1 | €1,000 | €965 | -€35 | -3.5% |
| Total equity and liabilities | 10/49 | €120,862 | €87,716 | -€33,146 | -27.4% |
| Equity | 10/15 | €44,485 | €22,314 | -€22,172 | -49.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €42,485 | €20,314 | -€22,172 | -52.2% |
| Distributable reserves | 133 | €42,485 | €20,314 | -€22,172 | -52.2% |
| Amounts payable | 17/49 | €76,377 | €65,402 | -€10,974 | -14.4% |
| Amounts payable within one year | 42/48 | €76,366 | €65,402 | -€10,964 | -14.4% |
| Trade debts | 44 | €7,910 | €12,361 | +€4,451 | +56.3% |
| Suppliers | 440/4 | €7,910 | €12,361 | +€4,451 | +56.3% |
| Taxes, remuneration and social security | 45 | €22,274 | €8,343 | -€13,932 | -62.5% |
| Taxes | 450/3 | €22,274 | €8,343 | -€13,932 | -62.5% |
| Other amounts payable | 47/48 | €46,182 | €44,698 | -€1,484 | -3.2% |
| Accrued charges and deferred income | 492/3 | €11 | - | -€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,991 | €5,425 | -€1,566 | -22.4% |
| Other operating charges | 640/8 | €903 | €932 | +€29 | +3.2% |
| Gross operating margin | 9900 | -€13,215 | €29,976 | +€43,191 | |
| Operating profit (loss) | 9901 | -€21,110 | €23,619 | +€44,729 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €69 | €131 | +€62 | +89.7% |
| Recurring financial charges | 65 | €69 | €131 | +€62 | +89.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,179 | €23,488 | +€44,667 | |
| Income taxes | 67/77 | €175 | €3,660 | +€3,486 | +1,997% |
| Profit (loss) for the period | 9904 | -€21,353 | €19,828 | +€41,181 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,353 | €19,828 | +€41,181 |
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 21 October 2026 via checked.be.