Acher Engineering: 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.
Acher Engineering
Largest movements
- Tangible fixed assets +€591,773
up €591,773 (+188.1%), from €314,625 to €906,398
of which Land and buildings: +€597,494
- Current investments -€265,000
down €265,000 (-100.0%), from €265,000 to €0
- Cash +€234,975
up €234,975 (+118.2%), from €198,866 to €433,841
mainly Debts after one year (+€508,472) and Current investments (+€265,000)
- Receivables within one year +€89,831
up €89,831 (+138.6%), from €64,824 to €154,655
of which Trade receivables: +€85,574
- Debts after one year +€508,472
up €508,472 (+204.8%), from €248,318 to €756,790
- Other debts +€75,969
up €75,969 (+61.1%), from €124,405 to €200,374
- Tax, wage and social debts +€26,161
up €26,161 (+66.4%), from €39,381 to €65,542
of which Taxes: +€26,066
- Current portion of long-term debt +€19,509
up €19,509 (+211.0%), from €9,246 to €28,755
- Reserves +€19,000
up €19,000 (+5.9%), from €322,000 to €341,000
- Turnover -€292,242
down €292,242 (-100.0%), from €292,242 to €0
- Purchases and services -€167,688
down €167,688 (-100.0%), from €167,688 to €0
- Gross operating margin +€97,897
up €97,897 (+59.9%), from €163,301 to €261,198
- Other operating charges +€76,152
up €76,152 (+2167.3%), from €3,514 to €79,666
- Financial charges +€16,192
up €16,192 (+127.4%), from €12,708 to €28,899
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 | €863,078 | €1,521,912 | +€658,834 | +76.3% |
| Fixed assets | 21/28 | €314,885 | €906,658 | +€591,773 | +187.9% |
| Tangible fixed assets | 22/27 | €314,625 | €906,398 | +€591,773 | +188.1% |
| Land and buildings | 22 | €306,434 | €903,928 | +€597,494 | +195.0% |
| Furniture and vehicles | 24 | €8,191 | €2,470 | -€5,721 | -69.8% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €548,193 | €615,254 | +€67,061 | +12.2% |
| Amounts receivable within one year | 40/41 | €64,824 | €154,655 | +€89,831 | +138.6% |
| Trade receivables | 40 | €33,965 | €119,539 | +€85,574 | +251.9% |
| Other amounts receivable | 41 | €30,859 | €35,116 | +€4,257 | +13.8% |
| Current investments | 50/53 | €265,000 | €0 | -€265,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €198,866 | €433,841 | +€234,975 | +118.2% |
| Deferred charges and accrued income | 490/1 | €19,503 | €26,758 | +€7,256 | +37.2% |
| Total equity and liabilities | 10/49 | €863,078 | €1,521,912 | +€658,834 | +76.3% |
| Equity | 10/15 | €406,454 | €429,969 | +€23,515 | +5.8% |
| Contributions | 10/11 | €20,000 | €22,000 | +€2,000 | +10.0% |
| Reserves | 13 | €322,000 | €341,000 | +€19,000 | +5.9% |
| Distributable reserves | 133 | €322,000 | €341,000 | +€19,000 | +5.9% |
| Profit (loss) carried forward | 14 | €64,454 | €66,969 | +€2,515 | +3.9% |
| Amounts payable | 17/49 | €456,625 | €1,091,943 | +€635,319 | +139.1% |
| Amounts payable after more than one year | 17 | €248,318 | €756,790 | +€508,472 | +204.8% |
| Financial debts | 170/4 | €248,318 | €756,790 | +€508,472 | +204.8% |
| Amounts payable within one year | 42/48 | €207,656 | €330,946 | +€123,290 | +59.4% |
| Current portion of amounts payable after more than one year | 42 | €9,246 | €28,755 | +€19,509 | +211.0% |
| Trade debts | 44 | €34,625 | €36,276 | +€1,650 | +4.8% |
| Suppliers | 440/4 | €34,625 | €36,276 | +€1,650 | +4.8% |
| Taxes, remuneration and social security | 45 | €39,381 | €65,542 | +€26,161 | +66.4% |
| Taxes | 450/3 | €23,019 | €49,085 | +€26,066 | +113.2% |
| Remuneration and social security | 454/9 | €16,362 | €16,457 | +€95 | +0.6% |
| Other amounts payable | 47/48 | €124,405 | €200,374 | +€75,969 | +61.1% |
| Accrued charges and deferred income | 492/3 | €650 | €4,207 | +€3,557 | +547.2% |
| Turnover | 70 | €292,242 | €0 | -€292,242 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €167,688 | €0 | -€167,688 | -100.0% |
| Remuneration, social security and pensions | 62 | €3,574 | €3,616 | +€42 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,098 | €32,374 | +€14,276 | +78.9% |
| Other operating charges | 640/8 | €3,514 | €79,666 | +€76,152 | +2167.3% |
| Gross operating margin | 9900 | €163,301 | €261,198 | +€97,897 | +59.9% |
| Operating profit (loss) | 9901 | €138,116 | €145,542 | +€7,426 | +5.4% |
| Financial income | 75/76B | €6,111 | €6,358 | +€247 | +4.0% |
| Recurring financial income | 75 | €6,111 | €6,358 | +€247 | +4.0% |
| Financial charges | 65/66B | €12,708 | €28,899 | +€16,192 | +127.4% |
| Recurring financial charges | 65 | €12,708 | €28,899 | +€16,192 | +127.4% |
| Profit (loss) for the period before taxes | 9903 | €131,519 | €123,001 | -€8,518 | -6.5% |
| Income taxes | 67/77 | €37,961 | €35,486 | -€2,476 | -6.5% |
| Profit (loss) for the period | 9904 | €93,558 | €87,515 | -€6,043 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,558 | €87,515 | -€6,043 | -6.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.