ACHHAB: 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.
ACHHAB
Largest movements
- Receivables within one year -€30,560
down €30,560 (-97.5%), from €31,339 to €779
of which Trade receivables: -€30,114
- Stocks and contracts +€26,497
up €26,497 (+23.8%), from €111,342 to €137,840
- Cash +€24,413
up €24,413 (+96.9%), from €25,199 to €49,612
mainly Receivables within one year (+€30,560) and Trade debts (+€21,800)
- Trade debts +€21,800
up €21,800 (+30.4%), from €71,750 to €93,550
- Other debts -€15,020
down €15,020 (-31.9%), from €47,147 to €32,127
- Tax, wage and social debts +€11,553
up €11,553 (+63.3%), from €18,263 to €29,816
of which Taxes: +€9,538
- Turnover -€417,760
no longer reported in 2023 (was €417,760)
- Purchases and services -€379,409
no longer reported in 2023 (was €379,409)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,692 | €192,992 | +€19,300 | +11.1% |
| Fixed assets | 21/28 | €5,812 | €4,762 | -€1,050 | -18.1% |
| Tangible fixed assets | 22/27 | €1,050 | €0 | -€1,050 | -100.0% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €1,050 | €0 | -€1,050 | -100.0% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €4,762 | €4,762 | = | 0.0% |
| Current assets | 29/58 | €167,880 | €188,230 | +€20,350 | +12.1% |
| Stocks and contracts in progress | 3 | €111,342 | €137,840 | +€26,497 | +23.8% |
| Stocks | 30/36 | €111,342 | €137,840 | +€26,497 | +23.8% |
| Amounts receivable within one year | 40/41 | €31,339 | €779 | -€30,560 | -97.5% |
| Trade receivables | 40 | €30,892 | €779 | -€30,114 | -97.5% |
| Other amounts receivable | 41 | €447 | - | -€447 | |
| Cash at bank and in hand | 54/58 | €25,199 | €49,612 | +€24,413 | +96.9% |
| Total equity and liabilities | 10/49 | €173,692 | €192,992 | +€19,300 | +11.1% |
| Equity | 10/15 | €36,532 | €37,499 | +€967 | +2.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Profit (loss) carried forward | 14 | €17,940 | €18,907 | +€967 | +5.4% |
| Amounts payable | 17/49 | €137,160 | €155,493 | +€18,333 | +13.4% |
| Amounts payable within one year | 42/48 | €137,160 | €155,493 | +€18,333 | +13.4% |
| Trade debts | 44 | €71,750 | €93,550 | +€21,800 | +30.4% |
| Suppliers | 440/4 | €71,750 | €93,550 | +€21,800 | +30.4% |
| Taxes, remuneration and social security | 45 | €18,263 | €29,816 | +€11,553 | +63.3% |
| Taxes | 450/3 | €8,731 | €18,268 | +€9,538 | +109.2% |
| Remuneration and social security | 454/9 | €9,533 | €11,548 | +€2,015 | +21.1% |
| Other amounts payable | 47/48 | €47,147 | €32,127 | -€15,020 | -31.9% |
| Turnover | 70 | €417,760 | - | -€417,760 | |
| Goods, raw materials, services and sundry goods | 60/61 | €379,409 | - | -€379,409 | |
| Remuneration, social security and pensions | 62 | €27,615 | €24,394 | -€3,221 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,400 | €1,050 | -€350 | -25.0% |
| Other operating charges | 640/8 | €526 | €1,692 | +€1,166 | +221.7% |
| Gross operating margin | 9900 | €38,378 | €37,186 | -€1,192 | -3.1% |
| Operating profit (loss) | 9901 | €8,837 | €10,050 | +€1,213 | +13.7% |
| Financial charges | 65/66B | €227 | €1,532 | +€1,305 | +576.0% |
| Recurring financial charges | 65 | €227 | €1,532 | +€1,305 | +576.0% |
| Profit (loss) for the period before taxes | 9903 | €8,610 | €8,518 | -€92 | -1.1% |
| Income taxes | 67/77 | €8,844 | €7,551 | -€1,293 | -14.6% |
| Profit (loss) for the period | 9904 | -€234 | €967 | +€1,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€234 | €967 | +€1,201 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.