ACHIEVE: 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.
ACHIEVE
Largest movements
- Receivables within one year +€59,698
up €59,698 (+17.6%), from €340,050 to €399,748
of which Other amounts receivable: +€57,868
- Cash -€21,501
down €21,501 (-65.8%), from €32,677 to €11,176
mainly Receivables within one year (-€59,698) and Debts after one year (-€21,555)
- Tangible fixed assets -€15,544
down €15,544 (-14.3%), from €109,025 to €93,481
of which Land and buildings: -€15,521
- Reserves +€36,129
up €36,129 (+11.1%), from €326,273 to €362,402
of which Distributable reserves: +€36,129
- Debts after one year -€21,555
down €21,555 (-16.5%), from €130,880 to €109,325
- Purchases and services +€43,057
up €43,057 (+34.1%), from €126,247 to €169,304
- Turnover +€23,405
up €23,405 (+11.7%), from €199,855 to €223,260
- Gross operating margin -€15,678
down €15,678 (-14.8%), from €106,185 to €90,507
- Other operating charges +€2,322
up €2,322 (+68.0%), from €3,414 to €5,736
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 | €485,927 | €506,083 | +€20,156 | +4.1% |
| Fixed assets | 21/28 | €109,165 | €93,621 | -€15,544 | -14.2% |
| Tangible fixed assets | 22/27 | €109,025 | €93,481 | -€15,544 | -14.3% |
| Land and buildings | 22 | €93,124 | €77,603 | -€15,521 | -16.7% |
| Plant, machinery and equipment | 23 | €3,199 | €5,505 | +€2,306 | +72.1% |
| Furniture and vehicles | 24 | €822 | €493 | -€329 | -40.0% |
| Other tangible fixed assets | 26 | €11,880 | €9,880 | -€2,000 | -16.8% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €376,762 | €412,462 | +€35,700 | +9.5% |
| Amounts receivable within one year | 40/41 | €340,050 | €399,748 | +€59,698 | +17.6% |
| Trade receivables | 40 | €17,970 | €19,800 | +€1,830 | +10.2% |
| Other amounts receivable | 41 | €322,080 | €379,948 | +€57,868 | +18.0% |
| Cash at bank and in hand | 54/58 | €32,677 | €11,176 | -€21,501 | -65.8% |
| Deferred charges and accrued income | 490/1 | €4,035 | €1,538 | -€2,497 | -61.9% |
| Total equity and liabilities | 10/49 | €485,927 | €506,083 | +€20,156 | +4.1% |
| Equity | 10/15 | €286,388 | €322,517 | +€36,129 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €326,273 | €362,402 | +€36,129 | +11.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €324,413 | €360,542 | +€36,129 | +11.1% |
| Profit (loss) carried forward | 14 | -€46,085 | -€46,085 | = | 0.0% |
| Amounts payable | 17/49 | €199,539 | €183,566 | -€15,973 | -8.0% |
| Amounts payable after more than one year | 17 | €130,880 | €109,325 | -€21,555 | -16.5% |
| Financial debts | 170/4 | €130,880 | €109,325 | -€21,555 | -16.5% |
| Amounts payable within one year | 42/48 | €68,659 | €73,243 | +€4,584 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €27,791 | €27,822 | +€31 | +0.1% |
| Trade debts | 44 | €4,005 | €3,561 | -€444 | -11.1% |
| Suppliers | 440/4 | €4,005 | €3,561 | -€444 | -11.1% |
| Taxes, remuneration and social security | 45 | €36,863 | €41,860 | +€4,997 | +13.6% |
| Taxes | 450/3 | €36,863 | €41,860 | +€4,997 | +13.6% |
| Accrued charges and deferred income | 492/3 | - | €998 | +€998 | |
| Turnover | 70 | €199,855 | €223,260 | +€23,405 | +11.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €126,247 | €169,304 | +€43,057 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,068 | €19,494 | +€426 | +2.2% |
| Other operating charges | 640/8 | €3,414 | €5,736 | +€2,322 | +68.0% |
| Gross operating margin | 9900 | €106,185 | €90,507 | -€15,678 | -14.8% |
| Operating profit (loss) | 9901 | €83,703 | €65,277 | -€18,426 | -22.0% |
| Financial income | 75/76B | €7 | €15 | +€8 | +114.3% |
| Recurring financial income | 75 | €7 | €15 | +€8 | +114.3% |
| Financial charges | 65/66B | €9,604 | €8,426 | -€1,178 | -12.3% |
| Recurring financial charges | 65 | €9,604 | €8,426 | -€1,178 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €74,106 | €56,866 | -€17,240 | -23.3% |
| Income taxes | 67/77 | €21,628 | €20,737 | -€891 | -4.1% |
| Profit (loss) for the period | 9904 | €52,478 | €36,129 | -€16,349 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,478 | €36,129 | -€16,349 | -31.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.