AchA - PURCHASING GROUP: 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 - PURCHASING GROUP
Largest movements
- Cash -€18,639
down €18,639 (-12.8%), from €145,961 to €127,322
mainly Debts after one year (-€28,367) and Other debts (-€15,000)
- Tangible fixed assets -€11,927
down €11,927 (-5.9%), from €202,200 to €190,273
of which Land and buildings: -€10,823
- Receivables within one year +€7,108
up €7,108 (+26.3%), from €27,055 to €34,162
of which Other amounts receivable: +€5,689
- Profit (loss) carried forward +€36,011
up €36,011 (+16.2%), from €222,513 to €258,524
- Debts after one year -€28,367
down €28,367 (-19.7%), from €144,354 to €115,987
- Other debts -€15,000
down €15,000 (-50.0%), from €30,000 to €15,000
- Tax, wage and social debts -€11,905
down €11,905 (-45.7%), from €26,070 to €14,165
- Trade debts -€6,196
down €6,196 (-78.0%), from €7,944 to €1,749
- Gross operating margin -€54,094
down €54,094 (-38.7%), from €139,706 to €85,612
- Taxes -€20,199
down €20,199 (-58.3%), from €34,622 to €14,423
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 | €486,442 | €460,984 | -€25,458 | -5.2% |
| Fixed assets | 21/28 | €302,400 | €290,473 | -€11,927 | -3.9% |
| Tangible fixed assets | 22/27 | €202,200 | €190,273 | -€11,927 | -5.9% |
| Land and buildings | 22 | €196,942 | €186,118 | -€10,823 | -5.5% |
| Furniture and vehicles | 24 | €5,259 | €4,155 | -€1,104 | -21.0% |
| Financial fixed assets | 28 | €100,200 | €100,200 | = | 0.0% |
| Current assets | 29/58 | €184,042 | €170,511 | -€13,531 | -7.4% |
| Stocks and contracts in progress | 3 | €9,026 | €9,026 | = | 0.0% |
| Stocks | 30/36 | €9,026 | €9,026 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,055 | €34,162 | +€7,108 | +26.3% |
| Trade receivables | 40 | €17,511 | €18,930 | +€1,419 | +8.1% |
| Other amounts receivable | 41 | €9,544 | €15,232 | +€5,689 | +59.6% |
| Cash at bank and in hand | 54/58 | €145,961 | €127,322 | -€18,639 | -12.8% |
| Deferred charges and accrued income | 490/1 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €486,442 | €460,984 | -€25,458 | -5.2% |
| Equity | 10/15 | €242,973 | €278,984 | +€36,011 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,513 | €258,524 | +€36,011 | +16.2% |
| Amounts payable | 17/49 | €243,469 | €182,000 | -€61,469 | -25.2% |
| Amounts payable after more than one year | 17 | €144,354 | €115,987 | -€28,367 | -19.7% |
| Financial debts | 170/4 | €144,354 | €115,987 | -€28,367 | -19.7% |
| Amounts payable within one year | 42/48 | €99,115 | €66,013 | -€33,102 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €27,989 | €28,367 | +€378 | +1.4% |
| Financial debts | 43 | €7,112 | €6,733 | -€379 | -5.3% |
| Credit institutions | 430/8 | €7,112 | €6,733 | -€379 | -5.3% |
| Trade debts | 44 | €7,944 | €1,749 | -€6,196 | -78.0% |
| Suppliers | 440/4 | €7,944 | €1,749 | -€6,196 | -78.0% |
| Taxes, remuneration and social security | 45 | €26,070 | €14,165 | -€11,905 | -45.7% |
| Taxes | 450/3 | €26,070 | €14,165 | -€11,905 | -45.7% |
| Other amounts payable | 47/48 | €30,000 | €15,000 | -€15,000 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,171 | €13,422 | +€251 | +1.9% |
| Other operating charges | 640/8 | €2,573 | €2,710 | +€137 | +5.3% |
| Gross operating margin | 9900 | €139,706 | €85,612 | -€54,094 | -38.7% |
| Operating profit (loss) | 9901 | €123,962 | €69,480 | -€54,482 | -44.0% |
| Financial income | 75/76B | €1,081 | €1 | -€1,080 | -99.9% |
| Recurring financial income | 75 | €1,081 | €1 | -€1,080 | -99.9% |
| Financial charges | 65/66B | €4,484 | €4,046 | -€437 | -9.8% |
| Recurring financial charges | 65 | €4,484 | €4,046 | -€437 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €120,559 | €65,434 | -€55,125 | -45.7% |
| Income taxes | 67/77 | €34,622 | €14,423 | -€20,199 | -58.3% |
| Profit (loss) for the period | 9904 | €85,937 | €51,011 | -€34,926 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €85,937 | €51,011 | -€34,926 | -40.6% |
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 9 October 2026 via checked.be.