ACHATES: 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.
ACHATES
Largest movements
- Cash -€23,647
down €23,647 (-40.4%), from €58,475 to €34,828
mainly Contributions, distributions and other (-€69,224) and Investment in fixed assets (net) (-€32,175)
- Tangible fixed assets +€16,775
up €16,775 (+21.7%), from €77,174 to €93,950
of which Other tangible fixed assets: +€14,385
- Receivables within one year +€14,397
up €14,397 (+79.4%), from €18,137 to €32,534
of which Other amounts receivable: +€12,634
- Deferred charges and accrued income -€7,952
down €7,952 (-19.8%), from €40,264 to €32,312
- Other debts +€58,196
up €58,196 (+528%), from €11,028 to €69,224
- Reserves -€56,014
down €56,014 (-34.9%), from €160,566 to €104,552
of which Distributable reserves: -€56,014
- Gross operating margin -€22,753
down €22,753 (-37.6%), from €60,541 to €37,788
- Taxes -€5,649
down €5,649 (-51.3%), from €11,020 to €5,372
- Depreciation +€2,561
up €2,561 (+19.9%), from €12,838 to €15,399
- Financial charges +€1,489
up €1,489 (+68.5%), from €2,172 to €3,661
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 | €194,051 | €193,624 | -€427 | -0.2% |
| Fixed assets | 21/28 | €77,174 | €93,950 | +€16,775 | +21.7% |
| Tangible fixed assets | 22/27 | €77,174 | €93,950 | +€16,775 | +21.7% |
| Plant, machinery and equipment | 23 | €10,376 | €13,300 | +€2,924 | +28.2% |
| Furniture and vehicles | 24 | €4,465 | €3,931 | -€534 | -12.0% |
| Other tangible fixed assets | 26 | €62,334 | €76,719 | +€14,385 | +23.1% |
| Current assets | 29/58 | €116,877 | €99,674 | -€17,202 | -14.7% |
| Amounts receivable within one year | 40/41 | €18,137 | €32,534 | +€14,397 | +79.4% |
| Trade receivables | 40 | €13,395 | €15,158 | +€1,763 | +13.2% |
| Other amounts receivable | 41 | €4,742 | €17,376 | +€12,634 | +266% |
| Cash at bank and in hand | 54/58 | €58,475 | €34,828 | -€23,647 | -40.4% |
| Deferred charges and accrued income | 490/1 | €40,264 | €32,312 | -€7,952 | -19.8% |
| Total equity and liabilities | 10/49 | €194,051 | €193,624 | -€427 | -0.2% |
| Equity | 10/15 | €172,547 | €115,700 | -€56,847 | -32.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €160,566 | €104,552 | -€56,014 | -34.9% |
| Tax-exempt reserves | 132 | €565 | €565 | = | 0.0% |
| Distributable reserves | 133 | €160,001 | €103,987 | -€56,014 | -35.0% |
| Profit (loss) carried forward | 14 | €5,781 | €4,948 | -€833 | -14.4% |
| Amounts payable | 17/49 | €21,504 | €77,924 | +€56,420 | +262% |
| Amounts payable within one year | 42/48 | €21,504 | €77,915 | +€56,411 | +262% |
| Trade debts | 44 | €4,872 | €3,701 | -€1,171 | -24.0% |
| Suppliers | 440/4 | €4,872 | €3,701 | -€1,171 | -24.0% |
| Taxes, remuneration and social security | 45 | €5,604 | €4,989 | -€615 | -11.0% |
| Taxes | 450/3 | €5,604 | €4,989 | -€615 | -11.0% |
| Other amounts payable | 47/48 | €11,028 | €69,224 | +€58,196 | +528% |
| Accrued charges and deferred income | 492/3 | - | €9 | +€9 | |
| Non-recurring operating income | 76A | €11,242 | - | -€11,242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,838 | €15,399 | +€2,561 | +19.9% |
| Other operating charges | 640/8 | €1,122 | €929 | -€192 | -17.1% |
| Non-recurring operating charges | 66A | €303 | €80 | -€222 | -73.5% |
| Gross operating margin | 9900 | €60,541 | €37,788 | -€22,753 | -37.6% |
| Operating profit (loss) | 9901 | €46,278 | €21,379 | -€24,899 | -53.8% |
| Financial income | 75/76B | €0 | €31 | +€31 | +31,360% |
| Recurring financial income | 75 | €0 | €31 | +€31 | +31,360% |
| Financial charges | 65/66B | €2,172 | €3,661 | +€1,489 | +68.5% |
| Recurring financial charges | 65 | €2,172 | €3,661 | +€1,489 | +68.5% |
| Profit (loss) for the period before taxes | 9903 | €44,106 | €17,749 | -€26,357 | -59.8% |
| Income taxes | 67/77 | €11,020 | €5,372 | -€5,649 | -51.3% |
| Profit (loss) for the period | 9904 | €33,085 | €12,377 | -€20,708 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,085 | €12,377 | -€20,708 | -62.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.