ACHIK: 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.
ACHIK
Largest movements
- Tangible fixed assets +€18,265
up €18,265 (+75.8%), from €24,102 to €42,367
of which Furniture and vehicles: +€22,171
- Receivables within one year -€9,273
down €9,273 (-61.5%), from €15,074 to €5,801
of which Trade receivables: -€12,423
- Cash +€4,442
up €4,442 (+714%), from €623 to €5,065
mainly Net result for the year (+€11,716) and Receivables within one year (+€9,273)
- Profit (loss) carried forward +€11,716
up €11,716 (+63.0%), from -€18,592 to -€6,876
- Other debts +€5,028
up €5,028 (+29.0%), from €17,335 to €22,364
- Debts after one year -€3,497
no longer reported in 2025 (was €3,497)
- Trade debts -€689
down €689 (-10.3%), from €6,703 to €6,014
- Gross operating margin +€6,449
up €6,449 (+31.1%), from €20,741 to €27,189
- Taxes -€2,798
down €2,798 (-57.9%), from €4,834 to €2,035
- Staff costs -€2,500
down €2,500 (-42.4%), from €5,895 to €3,395
- Other operating charges -€1,467
down €1,467 (-52.0%), from €2,821 to €1,355
- Depreciation +€1,199
up €1,199 (+18.6%), from €6,447 to €7,646
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 | €45,366 | €57,925 | +€12,559 | +27.7% |
| Fixed assets | 21/28 | €29,094 | €47,060 | +€17,965 | +61.7% |
| Intangible fixed assets | 21 | €2,143 | €1,843 | -€300 | -14.0% |
| Tangible fixed assets | 22/27 | €24,102 | €42,367 | +€18,265 | +75.8% |
| Plant, machinery and equipment | 23 | €11,950 | €8,044 | -€3,906 | -32.7% |
| Furniture and vehicles | 24 | €12,152 | €34,323 | +€22,171 | +182% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €16,272 | €10,865 | -€5,406 | -33.2% |
| Stocks and contracts in progress | 3 | €576 | - | -€576 | |
| Stocks | 30/36 | €576 | - | -€576 | |
| Amounts receivable within one year | 40/41 | €15,074 | €5,801 | -€9,273 | -61.5% |
| Trade receivables | 40 | €14,073 | €1,650 | -€12,423 | -88.3% |
| Other amounts receivable | 41 | €1,001 | €4,151 | +€3,150 | +315% |
| Cash at bank and in hand | 54/58 | €623 | €5,065 | +€4,442 | +714% |
| Total equity and liabilities | 10/49 | €45,366 | €57,925 | +€12,559 | +27.7% |
| Equity | 10/15 | €13,753 | €25,469 | +€11,716 | +85.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €26,345 | €26,345 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,345 | €1,345 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,345 | €1,345 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,592 | -€6,876 | +€11,716 | +63.0% |
| Amounts payable | 17/49 | €31,614 | €32,456 | +€843 | +2.7% |
| Amounts payable after more than one year | 17 | €3,497 | - | -€3,497 | |
| Financial debts | 170/4 | €3,497 | - | -€3,497 | |
| Amounts payable within one year | 42/48 | €28,117 | €32,456 | +€4,339 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €4,079 | €4,079 | = | 0.0% |
| Trade debts | 44 | €6,703 | €6,014 | -€689 | -10.3% |
| Suppliers | 440/4 | €6,703 | €6,014 | -€689 | -10.3% |
| Other amounts payable | 47/48 | €17,335 | €22,364 | +€5,028 | +29.0% |
| Remuneration, social security and pensions | 62 | €5,895 | €3,395 | -€2,500 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,447 | €7,646 | +€1,199 | +18.6% |
| Other operating charges | 640/8 | €2,821 | €1,355 | -€1,467 | -52.0% |
| Non-recurring operating charges | 66A | €74 | €637 | +€563 | +760% |
| Gross operating margin | 9900 | €20,741 | €27,189 | +€6,449 | +31.1% |
| Operating profit (loss) | 9901 | €5,503 | €14,157 | +€8,654 | +157% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €236 | €406 | +€170 | +72.2% |
| Recurring financial charges | 65 | €236 | €406 | +€170 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | €5,268 | €13,751 | +€8,483 | +161% |
| Income taxes | 67/77 | €4,834 | €2,035 | -€2,798 | -57.9% |
| Profit (loss) for the period | 9904 | €435 | €11,716 | +€11,281 | +2,594% |
| Profit (loss) for the period to be appropriated | 9905 | €435 | €11,716 | +€11,281 | +2,594% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.