ACHALHI: 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.
ACHALHI
Largest movements
- Current investments +€3,097
new in 2025: €3,097
- Cash -€950
no longer reported in 2025 (was €950)
mainly Current investments (-€3,097) and Other debts (-€2,037)
- Receivables within one year -€130
down €130 (-74.9%), from €174 to €44
of which Other amounts receivable: -€174
- Profit (loss) carried forward +€3,044
up €3,044 (+25.1%), from -€12,126 to -€9,082
- Other debts -€2,037
down €2,037 (-18.1%), from €11,250 to €9,213
- Tax, wage and social debts +€975
new in 2025: €975
- Trade debts +€36
new in 2025: €36
- Gross operating margin +€15,223
up €15,223, from -€12,126 to €3,097
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 | €1,124 | €3,141 | +€2,017 | +180% |
| Current assets | 29/58 | €1,124 | €3,141 | +€2,017 | +180% |
| Amounts receivable within one year | 40/41 | €174 | €44 | -€130 | -74.9% |
| Trade receivables | 40 | - | €44 | +€44 | |
| Other amounts receivable | 41 | €174 | - | -€174 | |
| Current investments | 50/53 | - | €3,097 | +€3,097 | |
| Cash at bank and in hand | 54/58 | €950 | - | -€950 | |
| Total equity and liabilities | 10/49 | €1,124 | €3,141 | +€2,017 | +180% |
| Equity | 10/15 | -€10,126 | -€7,082 | +€3,044 | +30.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,126 | -€9,082 | +€3,044 | +25.1% |
| Amounts payable | 17/49 | €11,250 | €10,223 | -€1,027 | -9.1% |
| Amounts payable within one year | 42/48 | €11,250 | €10,223 | -€1,027 | -9.1% |
| Trade debts | 44 | - | €36 | +€36 | |
| Suppliers | 440/4 | - | €36 | +€36 | |
| Taxes, remuneration and social security | 45 | - | €975 | +€975 | |
| Taxes | 450/3 | - | €975 | +€975 | |
| Other amounts payable | 47/48 | €11,250 | €9,213 | -€2,037 | -18.1% |
| Gross operating margin | 9900 | -€12,126 | €3,097 | +€15,223 | |
| Operating profit (loss) | 9901 | -€12,126 | €3,097 | +€15,223 | |
| Financial charges | 65/66B | - | €53 | +€53 | |
| Recurring financial charges | 65 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | -€12,126 | €3,044 | +€15,170 | |
| Profit (loss) for the period | 9904 | -€12,126 | €3,044 | +€15,170 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,126 | €3,044 | +€15,170 |
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 13 October 2026 via checked.be.