ACHERSAI: 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.
ACHERSAI
Largest movements
- Receivables within one year +€208,081
up €208,081 (+2,459%), from €8,463 to €216,545
of which Trade receivables: +€210,008
- Cash -€16,334
down €16,334 (-13.0%), from €125,948 to €109,614
mainly Receivables within one year (-€208,081) and Debts after one year (-€33,624)
- Tangible fixed assets +€7,908
up €7,908 (+2.3%), from €344,852 to €352,760
of which Land and buildings: +€4,973
- Trade debts +€216,134
up €216,134 (+2,725%), from €7,932 to €224,066
- Profit (loss) carried forward +€55,807
up €55,807 (+70.8%), from €78,768 to €134,575
- Debts after one year -€33,624
down €33,624 (-18.8%), from €178,613 to €144,989
- Other debts -€24,843
down €24,843 (-25.6%), from €97,008 to €72,165
- Tax, wage and social debts -€9,333
down €9,333 (-17.4%), from €53,550 to €44,217
of which Taxes: -€5,927
- Staff costs +€34,506
up €34,506 (+17.0%), from €202,520 to €237,026
- Gross operating margin +€10,923
up €10,923 (+3.3%), from €330,361 to €341,283
- Taxes -€4,634
down €4,634 (-20.9%), from €22,150 to €17,515
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 | €490,687 | €691,218 | +€200,531 | +40.9% |
| Fixed assets | 21/28 | €345,786 | €353,694 | +€7,908 | +2.3% |
| Tangible fixed assets | 22/27 | €344,852 | €352,760 | +€7,908 | +2.3% |
| Land and buildings | 22 | €342,844 | €347,817 | +€4,973 | +1.5% |
| Furniture and vehicles | 24 | €2,008 | €426 | -€1,582 | -78.8% |
| Assets under construction and advance payments | 27 | - | €4,517 | +€4,517 | |
| Financial fixed assets | 28 | €934 | €934 | = | 0.0% |
| Current assets | 29/58 | €144,901 | €337,524 | +€192,623 | +133% |
| Stocks and contracts in progress | 3 | €4,358 | €4,172 | -€186 | -4.3% |
| Stocks | 30/36 | €4,358 | €4,172 | -€186 | -4.3% |
| Amounts receivable within one year | 40/41 | €8,463 | €216,545 | +€208,081 | +2,459% |
| Trade receivables | 40 | €4,037 | €214,045 | +€210,008 | +5,203% |
| Other amounts receivable | 41 | €4,427 | €2,500 | -€1,927 | -43.5% |
| Cash at bank and in hand | 54/58 | €125,948 | €109,614 | -€16,334 | -13.0% |
| Deferred charges and accrued income | 490/1 | €6,131 | €7,193 | +€1,062 | +17.3% |
| Total equity and liabilities | 10/49 | €490,687 | €691,218 | +€200,531 | +40.9% |
| Equity | 10/15 | €111,768 | €167,575 | +€55,807 | +49.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,768 | €134,575 | +€55,807 | +70.8% |
| Amounts payable | 17/49 | €378,919 | €523,643 | +€144,724 | +38.2% |
| Amounts payable after more than one year | 17 | €178,613 | €144,989 | -€33,624 | -18.8% |
| Financial debts | 170/4 | €178,613 | €144,989 | -€33,624 | -18.8% |
| Amounts payable within one year | 42/48 | €192,330 | €374,211 | +€181,881 | +94.6% |
| Current portion of amounts payable after more than one year | 42 | €33,182 | €33,624 | +€442 | +1.3% |
| Financial debts | 43 | €659 | €139 | -€519 | -78.9% |
| Credit institutions | 430/8 | €659 | €139 | -€519 | -78.9% |
| Trade debts | 44 | €7,932 | €224,066 | +€216,134 | +2,725% |
| Suppliers | 440/4 | €7,932 | €224,066 | +€216,134 | +2,725% |
| Taxes, remuneration and social security | 45 | €53,550 | €44,217 | -€9,333 | -17.4% |
| Taxes | 450/3 | €12,060 | €6,133 | -€5,927 | -49.1% |
| Remuneration and social security | 454/9 | €41,490 | €38,084 | -€3,405 | -8.2% |
| Other amounts payable | 47/48 | €97,008 | €72,165 | -€24,843 | -25.6% |
| Accrued charges and deferred income | 492/3 | €7,976 | €4,443 | -€3,534 | -44.3% |
| Remuneration, social security and pensions | 62 | €202,520 | €237,026 | +€34,506 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,652 | €21,828 | +€176 | +0.8% |
| Other operating charges | 640/8 | €5,872 | €4,765 | -€1,106 | -18.8% |
| Gross operating margin | 9900 | €330,361 | €341,283 | +€10,923 | +3.3% |
| Operating profit (loss) | 9901 | €100,316 | €77,663 | -€22,653 | -22.6% |
| Financial income | 75/76B | €10 | €51 | +€40 | +392% |
| Recurring financial income | 75 | €10 | €51 | +€40 | +392% |
| Financial charges | 65/66B | €5,008 | €4,392 | -€616 | -12.3% |
| Recurring financial charges | 65 | €5,008 | €4,392 | -€616 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €95,318 | €73,322 | -€21,996 | -23.1% |
| Income taxes | 67/77 | €22,150 | €17,515 | -€4,634 | -20.9% |
| Profit (loss) for the period | 9904 | €73,169 | €55,807 | -€17,362 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,169 | €55,807 | -€17,362 | -23.7% |
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 24 October 2026 via checked.be.