ACHERIA: 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.
ACHERIA
Largest movements
- Cash +€82,550
up €82,550 (+142.6%), from €57,903 to €140,453
mainly Receivables within one year (+€58,490) and Net result for the year (+€15,664)
- Receivables within one year -€58,490
down €58,490 (-64.3%), from €90,924 to €32,433
of which Trade receivables: -€42,923
- Tangible fixed assets -€14,823
down €14,823 (-41.0%), from €36,144 to €21,321
of which Furniture and vehicles: -€13,887
- Reserves +€15,664
up €15,664 (+15.8%), from €99,317 to €114,981
of which Distributable reserves: +€15,664
- Trade debts -€4,786
down €4,786 (-49.1%), from €9,756 to €4,969
- Depreciation +€7,149
up €7,149 (+93.2%), from €7,674 to €14,823
- Gross operating margin +€2,034
up €2,034 (+5.1%), from €39,534 to €41,568
- Taxes -€1,082
down €1,082 (-10.6%), from €10,180 to €9,098
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 | €189,748 | €200,343 | +€10,595 | +5.6% |
| Fixed assets | 21/28 | €36,144 | €21,321 | -€14,823 | -41.0% |
| Tangible fixed assets | 22/27 | €36,144 | €21,321 | -€14,823 | -41.0% |
| Plant, machinery and equipment | 23 | €1,101 | €165 | -€936 | -85.0% |
| Furniture and vehicles | 24 | €35,043 | €21,156 | -€13,887 | -39.6% |
| Current assets | 29/58 | €153,604 | €179,022 | +€25,418 | +16.5% |
| Amounts receivable after more than one year | 29 | - | €1,700 | +€1,700 | |
| Trade receivables | 290 | - | €1,700 | +€1,700 | |
| Amounts receivable within one year | 40/41 | €90,924 | €32,433 | -€58,490 | -64.3% |
| Trade receivables | 40 | €67,399 | €24,477 | -€42,923 | -63.7% |
| Other amounts receivable | 41 | €23,524 | €7,957 | -€15,568 | -66.2% |
| Cash at bank and in hand | 54/58 | €57,903 | €140,453 | +€82,550 | +142.6% |
| Deferred charges and accrued income | 490/1 | €4,778 | €4,435 | -€342 | -7.2% |
| Total equity and liabilities | 10/49 | €189,748 | €200,343 | +€10,595 | +5.6% |
| Equity | 10/15 | €145,124 | €160,788 | +€15,664 | +10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €99,317 | €114,981 | +€15,664 | +15.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €99,317 | €114,981 | +€15,664 | +15.8% |
| Profit (loss) carried forward | 14 | €39,607 | €39,607 | = | 0.0% |
| Amounts payable | 17/49 | €44,624 | €39,555 | -€5,069 | -11.4% |
| Amounts payable within one year | 42/48 | €44,624 | €39,231 | -€5,393 | -12.1% |
| Trade debts | 44 | €9,756 | €4,969 | -€4,786 | -49.1% |
| Suppliers | 440/4 | €9,756 | €4,969 | -€4,786 | -49.1% |
| Taxes, remuneration and social security | 45 | €1,993 | €0 | -€1,993 | -100.0% |
| Taxes | 450/3 | €1,993 | €0 | -€1,993 | -100.0% |
| Other amounts payable | 47/48 | €32,876 | €34,262 | +€1,386 | +4.2% |
| Accrued charges and deferred income | 492/3 | €0 | €324 | +€324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,674 | €14,823 | +€7,149 | +93.2% |
| Other operating charges | 640/8 | €1,958 | €2,039 | +€81 | +4.1% |
| Gross operating margin | 9900 | €39,534 | €41,568 | +€2,034 | +5.1% |
| Operating profit (loss) | 9901 | €29,902 | €24,706 | -€5,196 | -17.4% |
| Financial income | 75/76B | €450 | €457 | +€6 | +1.4% |
| Recurring financial income | 75 | €450 | €457 | +€6 | +1.4% |
| Financial charges | 65/66B | €243 | €401 | +€158 | +65.3% |
| Recurring financial charges | 65 | €243 | €401 | +€158 | +65.3% |
| Profit (loss) for the period before taxes | 9903 | €30,110 | €24,761 | -€5,348 | -17.8% |
| Income taxes | 67/77 | €10,180 | €9,098 | -€1,082 | -10.6% |
| Profit (loss) for the period | 9904 | €19,930 | €15,664 | -€4,266 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,930 | €15,664 | -€4,266 | -21.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.