ACHETOUAN: 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.
ACHETOUAN
Largest movements
- Cash -€22,494
down €22,494 (-96.8%), from €23,230 to €736
mainly Tax, wage and social debts (-€27,722) and Current portion of long-term debt (-€11,952)
- Tangible fixed assets -€3,172
down €3,172 (-50.1%), from €6,336 to €3,164
- Receivables within one year -€1,235
down €1,235 (-13.7%), from €9,008 to €7,773
of which Other amounts receivable: -€3,875
- Tax, wage and social debts -€27,722
down €27,722 (-97.4%), from €28,462 to €739
of which Remuneration and social security: -€28,462
- Current portion of long-term debt -€11,952
no longer reported in 2024 (was €11,952)
- Profit (loss) carried forward +€9,381
up €9,381 (+94.8%), from -€9,896 to -€515
- Trade debts +€3,392
up €3,392, from €0 to €3,392
- Gross operating margin +€15,892
up €15,892, from -€1,787 to €14,105
- Other operating charges +€1,204
up €1,204 (+336.2%), from €358 to €1,562
- Depreciation +€620
up €620 (+24.3%), from €2,552 to €3,172
- Financial income +€233
new in 2024: €233
- Staff costs +€150
new in 2024: €150
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,574 | €11,673 | -€26,902 | -69.7% |
| Fixed assets | 21/28 | €6,336 | €3,164 | -€3,172 | -50.1% |
| Tangible fixed assets | 22/27 | €6,336 | €3,164 | -€3,172 | -50.1% |
| Furniture and vehicles | 24 | €6,336 | €3,164 | -€3,172 | -50.1% |
| Current assets | 29/58 | €32,238 | €8,509 | -€23,729 | -73.6% |
| Amounts receivable within one year | 40/41 | €9,008 | €7,773 | -€1,235 | -13.7% |
| Trade receivables | 40 | €0 | €2,640 | +€2,640 | |
| Other amounts receivable | 41 | €9,008 | €5,134 | -€3,875 | -43.0% |
| Cash at bank and in hand | 54/58 | €23,230 | €736 | -€22,494 | -96.8% |
| Total equity and liabilities | 10/49 | €38,574 | €11,673 | -€26,902 | -69.7% |
| Equity | 10/15 | -€1,839 | €7,541 | +€9,381 | |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,896 | -€515 | +€9,381 | +94.8% |
| Amounts payable | 17/49 | €40,414 | €4,131 | -€36,282 | -89.8% |
| Amounts payable within one year | 42/48 | €40,414 | €4,131 | -€36,282 | -89.8% |
| Current portion of amounts payable after more than one year | 42 | €11,952 | - | -€11,952 | |
| Trade debts | 44 | €0 | €3,392 | +€3,392 | |
| Suppliers | 440/4 | €0 | €3,392 | +€3,392 | |
| Taxes, remuneration and social security | 45 | €28,462 | €739 | -€27,722 | -97.4% |
| Taxes | 450/3 | - | €739 | +€739 | |
| Remuneration and social security | 454/9 | €28,462 | - | -€28,462 | |
| Remuneration, social security and pensions | 62 | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,552 | €3,172 | +€620 | +24.3% |
| Other operating charges | 640/8 | €358 | €1,562 | +€1,204 | +336.2% |
| Gross operating margin | 9900 | -€1,787 | €14,105 | +€15,892 | |
| Operating profit (loss) | 9901 | -€4,697 | €9,221 | +€13,918 | |
| Financial income | 75/76B | - | €233 | +€233 | |
| Recurring financial income | 75 | - | €233 | +€233 | |
| Financial charges | 65/66B | €105 | €74 | -€31 | -29.7% |
| Recurring financial charges | 65 | €105 | €74 | -€31 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,802 | €9,381 | +€14,182 | |
| Profit (loss) for the period | 9904 | -€4,802 | €9,381 | +€14,182 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,802 | €9,381 | +€14,182 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.