ACHARO: 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.
ACHARO
Largest movements
- Receivables within one year +€62,605
up €62,605 (+259.2%), from €24,151 to €86,756
of which Other amounts receivable: +€62,605
- Receivables after one year +€5,498
up €5,498 (+2.8%), from €195,176 to €200,675
- Cash -€3,943
down €3,943 (-100.0%), from €3,943 to €1
mainly Receivables within one year (-€62,605) and Debts after one year (-€11,266)
- Reserves +€69,788
up €69,788 (+58.5%), from €119,361 to €189,149
- Debts after one year -€11,266
down €11,266 (-32.0%), from €35,168 to €23,902
- Short-term financial debts +€9,543
new in 2024: €9,543
- Tax, wage and social debts -€4,651
down €4,651 (-18.1%), from €25,746 to €21,095
- Gross operating margin +€20,859
up €20,859 (+31.9%), from €65,290 to €86,149
- Taxes +€6,181
up €6,181 (+41.4%), from €14,947 to €21,128
- Financial charges -€5,354
down €5,354 (-73.6%), from €7,272 to €1,918
- Other operating charges -€1,616
down €1,616 (-74.1%), from €2,182 to €565
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 | €237,165 | €300,372 | +€63,207 | +26.7% |
| Fixed assets | 21/28 | €4,664 | €3,868 | -€795 | -17.1% |
| Tangible fixed assets | 22/27 | €4,664 | €3,868 | -€795 | -17.1% |
| Plant, machinery and equipment | 23 | €1,359 | €1,078 | -€282 | -20.7% |
| Furniture and vehicles | 24 | €380 | €95 | -€285 | -75.0% |
| Other tangible fixed assets | 26 | €2,924 | €2,696 | -€228 | -7.8% |
| Current assets | 29/58 | €232,501 | €296,504 | +€64,003 | +27.5% |
| Amounts receivable after more than one year | 29 | €195,176 | €200,675 | +€5,498 | +2.8% |
| Other amounts receivable | 291 | €195,176 | €200,675 | +€5,498 | +2.8% |
| Amounts receivable within one year | 40/41 | €24,151 | €86,756 | +€62,605 | +259.2% |
| Trade receivables | 40 | €171 | €171 | = | 0.0% |
| Other amounts receivable | 41 | €23,980 | €86,585 | +€62,605 | +261.1% |
| Cash at bank and in hand | 54/58 | €3,943 | €1 | -€3,943 | -100.0% |
| Deferred charges and accrued income | 490/1 | €9,231 | €9,073 | -€158 | -1.7% |
| Total equity and liabilities | 10/49 | €237,165 | €300,372 | +€63,207 | +26.7% |
| Equity | 10/15 | €137,961 | €207,749 | +€69,788 | +50.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,361 | €189,149 | +€69,788 | +58.5% |
| Distributable reserves | 133 | €119,361 | €189,149 | +€69,788 | +58.5% |
| Amounts payable | 17/49 | €99,204 | €92,623 | -€6,581 | -6.6% |
| Amounts payable after more than one year | 17 | €35,168 | €23,902 | -€11,266 | -32.0% |
| Financial debts | 170/4 | €35,168 | €23,902 | -€11,266 | -32.0% |
| Amounts payable within one year | 42/48 | €63,401 | €68,722 | +€5,320 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €23,254 | €21,303 | -€1,951 | -8.4% |
| Financial debts | 43 | - | €9,543 | +€9,543 | |
| Credit institutions | 430/8 | - | €9,543 | +€9,543 | |
| Trade debts | 44 | €13,601 | €15,921 | +€2,320 | +17.1% |
| Suppliers | 440/4 | €13,601 | €15,921 | +€2,320 | +17.1% |
| Taxes, remuneration and social security | 45 | €25,746 | €21,095 | -€4,651 | -18.1% |
| Taxes | 450/3 | €25,746 | €21,095 | -€4,651 | -18.1% |
| Other amounts payable | 47/48 | €800 | €859 | +€59 | +7.4% |
| Accrued charges and deferred income | 492/3 | €635 | - | -€635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €564 | €795 | +€232 | +41.1% |
| Other operating charges | 640/8 | €2,182 | €565 | -€1,616 | -74.1% |
| Gross operating margin | 9900 | €65,290 | €86,149 | +€20,859 | +31.9% |
| Operating profit (loss) | 9901 | €62,545 | €84,789 | +€22,244 | +35.6% |
| Financial income | 75/76B | €9,046 | €8,904 | -€142 | -1.6% |
| Recurring financial income | 75 | €9,046 | €8,904 | -€142 | -1.6% |
| Financial charges | 65/66B | €7,272 | €1,918 | -€5,354 | -73.6% |
| Recurring financial charges | 65 | €7,272 | €1,918 | -€5,354 | -73.6% |
| Profit (loss) for the period before taxes | 9903 | €64,319 | €91,774 | +€27,455 | +42.7% |
| Income taxes | 67/77 | €14,947 | €21,128 | +€6,181 | +41.4% |
| Profit (loss) for the period | 9904 | €49,373 | €70,647 | +€21,274 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,373 | €70,647 | +€21,274 | +43.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.