ACHARAF: what changed
Two fiscal 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.
ACHARAF
Largest movements
- Cash -€3,588
down €3,588 (-80.2%), from €4,472 to €883
- Receivables within one year -€3,414
down €3,414 (-46.5%), from €7,337 to €3,923
- Debts within one year -€9,421
down €9,421 (-97.6%), from €9,652 to €231
- Contributions +€6,100
up €6,100 (+48.8%), from €12,500 to €18,600
- Profit (loss) carried forward -€3,681
down €3,681 (-34.6%), from -€10,630 to -€14,311
- Turnover -€13,200
no longer reported in 2021 (was €13,200)
From the 2018 result to the 2021 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2018 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,858 | €4,857 | -€7,002 | -59.0% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €11,808 | €4,807 | -€7,002 | -59.3% |
| Amounts receivable within one year | 40/41 | €7,337 | €3,923 | -€3,414 | -46.5% |
| Trade receivables | 40 | - | €3,153 | +€3,153 | |
| Other amounts receivable | 41 | - | €771 | +€771 | |
| Cash at bank and in hand | 54/58 | €4,472 | €883 | -€3,588 | -80.2% |
| Total equity and liabilities | 10/49 | €11,858 | €4,857 | -€7,002 | -59.0% |
| Equity | 10/15 | €2,206 | €4,626 | +€2,419 | +109.7% |
| Contributions | 10/11 | €12,500 | €18,600 | +€6,100 | +48.8% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €337 | €337 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €337 | +€337 | |
| Reserves not available under the articles | 1311 | - | €337 | +€337 | |
| Profit (loss) carried forward | 14 | -€10,630 | -€14,311 | -€3,681 | -34.6% |
| Amounts payable | 17/49 | €9,652 | €231 | -€9,421 | -97.6% |
| Amounts payable within one year | 42/48 | €9,652 | €231 | -€9,421 | -97.6% |
| Trade debts | 44 | €4,234 | €148 | -€4,086 | -96.5% |
| Suppliers | 440/4 | - | €148 | +€148 | |
| Taxes, remuneration and social security | 45 | - | €65 | +€65 | |
| Remuneration and social security | 454/9 | - | €65 | +€65 | |
| Other amounts payable | 47/48 | - | €18 | +€18 | |
| Turnover | 70 | €13,200 | - | -€13,200 | |
| Gross operating margin | 9900 | €123 | - | -€123 | |
| Operating profit (loss) | 9901 | €123 | - | -€123 | |
| Recurring financial charges | 65 | €397 | - | -€397 | |
| Profit (loss) for the period before taxes | 9903 | €256 | - | -€256 | |
| Profit (loss) for the period | 9904 | €256 | - | -€256 | |
| Profit (loss) for the period to be appropriated | 9905 | €256 | - | -€256 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2018 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.