ACHEME: 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.
ACHEME
Largest movements
- Tangible fixed assets +€58,504
new in 2025: €58,504
- Cash +€40,646
up €40,646 (+3164.4%), from €1,284 to €41,931
mainly Net result for the year (+€52,567) and Tax, wage and social debts (+€21,762)
- Receivables within one year +€5,480
up €5,480 (+40.5%), from €13,530 to €19,010
of which Trade receivables: +€4,878
- Profit (loss) carried forward +€52,567
up €52,567, from -€3,875 to €48,692
- Tax, wage and social debts +€21,762
new in 2025: €21,762
- Debts after one year +€21,513
new in 2025: €21,513
- Current portion of long-term debt +€17,722
new in 2025: €17,722
- Other debts -€9,317
down €9,317 (-81.2%), from €11,476 to €2,159
- Gross operating margin +€82,319
up €82,319, from -€3,080 to €79,240
- Taxes +€14,714
new in 2025: €14,714
- Other operating charges +€5,419
up €5,419 (+4621.0%), from €117 to €5,536
- Depreciation +€4,974
up €4,974 (+756.1%), from €658 to €5,632
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 | €15,469 | €119,753 | +€104,284 | +674.1% |
| Formation expenses | 20 | €655 | €0 | -€655 | -100.0% |
| Fixed assets | 21/28 | - | €58,504 | +€58,504 | |
| Tangible fixed assets | 22/27 | - | €58,504 | +€58,504 | |
| Furniture and vehicles | 24 | - | €58,504 | +€58,504 | |
| Current assets | 29/58 | €14,814 | €61,249 | +€46,435 | +313.4% |
| Amounts receivable within one year | 40/41 | €13,530 | €19,010 | +€5,480 | +40.5% |
| Trade receivables | 40 | €10,247 | €15,125 | +€4,878 | +47.6% |
| Other amounts receivable | 41 | €3,283 | €3,885 | +€602 | +18.3% |
| Cash at bank and in hand | 54/58 | €1,284 | €41,931 | +€40,646 | +3164.4% |
| Deferred charges and accrued income | 490/1 | - | €308 | +€308 | |
| Total equity and liabilities | 10/49 | €15,469 | €119,753 | +€104,284 | +674.1% |
| Equity | 10/15 | €1,125 | €53,692 | +€52,567 | +4672.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,875 | €48,692 | +€52,567 | |
| Amounts payable | 17/49 | €14,344 | €66,061 | +€51,717 | +360.5% |
| Amounts payable after more than one year | 17 | - | €21,513 | +€21,513 | |
| Financial debts | 170/4 | - | €21,513 | +€21,513 | |
| Amounts payable within one year | 42/48 | €14,344 | €44,548 | +€30,203 | +210.6% |
| Current portion of amounts payable after more than one year | 42 | - | €17,722 | +€17,722 | |
| Trade debts | 44 | €2,868 | €2,905 | +€36 | +1.3% |
| Suppliers | 440/4 | €2,868 | €2,905 | +€36 | +1.3% |
| Taxes, remuneration and social security | 45 | - | €21,762 | +€21,762 | |
| Taxes | 450/3 | - | €21,762 | +€21,762 | |
| Other amounts payable | 47/48 | €11,476 | €2,159 | -€9,317 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €5,632 | +€4,974 | +756.1% |
| Other operating charges | 640/8 | €117 | €5,536 | +€5,419 | +4621.0% |
| Gross operating margin | 9900 | -€3,080 | €79,240 | +€82,319 | |
| Operating profit (loss) | 9901 | -€3,855 | €68,072 | +€71,927 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €20 | €800 | +€780 | +3889.9% |
| Recurring financial charges | 65 | €20 | €800 | +€780 | +3889.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,875 | €67,281 | +€71,156 | |
| Income taxes | 67/77 | - | €14,714 | +€14,714 | |
| Profit (loss) for the period | 9904 | -€3,875 | €52,567 | +€56,442 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,875 | €52,567 | +€56,442 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.