Achieng: 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.
Achieng
Largest movements
- Cash +€77,732
up €77,732 (+217.0%), from €35,825 to €113,557
mainly Net result for the year (+€95,753) and Tax, wage and social debts (+€29,392)
- Receivables within one year +€42,451
new in 2025: €42,451
- Deferred charges and accrued income +€3,584
up €3,584 (+14.6%), from €24,568 to €28,152
- Reserves +€95,753
up €95,753 (+216.9%), from €44,152 to €139,906
- Tax, wage and social debts +€29,392
up €29,392 (+239.8%), from €12,256 to €41,648
- Other debts -€1,985
down €1,985 (-100.0%), from €1,985 to €0
- Gross operating margin +€69,220
up €69,220 (+120.4%), from €57,470 to €126,690
- Taxes +€17,136
up €17,136 (+139.8%), from €12,256 to €29,392
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 | €60,393 | €184,160 | +€123,768 | +204.9% |
| Current assets | 29/58 | €60,393 | €184,160 | +€123,768 | +204.9% |
| Amounts receivable within one year | 40/41 | - | €42,451 | +€42,451 | |
| Other amounts receivable | 41 | - | €42,451 | +€42,451 | |
| Cash at bank and in hand | 54/58 | €35,825 | €113,557 | +€77,732 | +217.0% |
| Deferred charges and accrued income | 490/1 | €24,568 | €28,152 | +€3,584 | +14.6% |
| Total equity and liabilities | 10/49 | €60,393 | €184,160 | +€123,768 | +204.9% |
| Equity | 10/15 | €46,152 | €141,906 | +€95,753 | +207.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €44,152 | €139,906 | +€95,753 | +216.9% |
| Distributable reserves | 133 | €44,152 | €139,906 | +€95,753 | +216.9% |
| Amounts payable | 17/49 | €14,241 | €42,255 | +€28,014 | +196.7% |
| Amounts payable within one year | 42/48 | €14,241 | €42,255 | +€28,014 | +196.7% |
| Trade debts | 44 | - | €607 | +€607 | |
| Suppliers | 440/4 | - | €607 | +€607 | |
| Taxes, remuneration and social security | 45 | €12,256 | €41,648 | +€29,392 | +239.8% |
| Taxes | 450/3 | €12,256 | €41,648 | +€29,392 | +239.8% |
| Other amounts payable | 47/48 | €1,985 | €0 | -€1,985 | -100.0% |
| Other operating charges | 640/8 | €1,062 | €2,319 | +€1,257 | +118.4% |
| Gross operating margin | 9900 | €57,470 | €126,690 | +€69,220 | +120.4% |
| Operating profit (loss) | 9901 | €56,408 | €124,371 | +€67,963 | +120.5% |
| Financial income | 75/76B | - | €956 | +€956 | |
| Recurring financial income | 75 | - | €956 | +€956 | |
| Financial charges | 65/66B | - | €182 | +€182 | |
| Recurring financial charges | 65 | - | €182 | +€182 | |
| Profit (loss) for the period before taxes | 9903 | €56,408 | €125,145 | +€68,737 | +121.9% |
| Income taxes | 67/77 | €12,256 | €29,392 | +€17,136 | +139.8% |
| Profit (loss) for the period | 9904 | €44,152 | €95,753 | +€51,601 | +116.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,152 | €95,753 | +€51,601 | +116.9% |
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 10 October 2026 via checked.be.