ACHIL: 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.
ACHIL
Largest movements
- Cash +€86,019
up €86,019 (+54.9%), from €156,621 to €242,640
mainly Net result for the year (+€114,603) and Depreciation (+€68,780)
- Profit (loss) carried forward +€114,603
up €114,603 (+29.9%), from €383,262 to €497,865
- Provisions -€23,500
down €23,500 (-60.3%), from €39,000 to €15,500
- Provisions -€23,500
new in 2023: -€23,500
- Taxes +€8,760
up €8,760 (+28.1%), from €31,185 to €39,945
- Gross operating margin +€7,861
up €7,861 (+4.1%), from €192,110 to €199,971
- Depreciation +€3,553
up €3,553 (+5.4%), from €65,227 to €68,780
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.
Derived cash bridge
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 | €1,417,983 | €1,516,535 | +€98,552 | +7.0% |
| Fixed assets | 21/28 | €1,205,199 | €1,204,668 | -€531 | 0.0% |
| Tangible fixed assets | 22/27 | €1,205,199 | €1,204,668 | -€531 | 0.0% |
| Land and buildings | 22 | €1,205,199 | €1,139,972 | -€65,227 | -5.4% |
| Furniture and vehicles | 24 | - | €64,696 | +€64,696 | |
| Current assets | 29/58 | €212,784 | €311,867 | +€99,082 | +46.6% |
| Amounts receivable within one year | 40/41 | €56,163 | €69,226 | +€13,063 | +23.3% |
| Trade receivables | 40 | €16,650 | €20,119 | +€3,469 | +20.8% |
| Other amounts receivable | 41 | €39,513 | €49,107 | +€9,594 | +24.3% |
| Cash at bank and in hand | 54/58 | €156,621 | €242,640 | +€86,019 | +54.9% |
| Total equity and liabilities | 10/49 | €1,417,983 | €1,516,535 | +€98,552 | +7.0% |
| Equity | 10/15 | €1,341,132 | €1,455,735 | +€114,603 | +8.5% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €925,870 | €925,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,200 | €3,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,200 | €3,200 | = | 0.0% |
| Distributable reserves | 133 | €922,670 | €922,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | €383,262 | €497,865 | +€114,603 | +29.9% |
| Provisions and deferred taxes | 16 | €39,000 | €15,500 | -€23,500 | -60.3% |
| Provisions for liabilities and charges | 160/5 | €39,000 | €15,500 | -€23,500 | -60.3% |
| Major repairs and maintenance | 162 | €39,000 | €15,500 | -€23,500 | -60.3% |
| Amounts payable | 17/49 | €37,851 | €45,299 | +€7,448 | +19.7% |
| Amounts payable within one year | 42/48 | €101 | €7,449 | +€7,348 | +7,270% |
| Trade debts | 44 | €39 | - | -€39 | |
| Suppliers | 440/4 | €39 | - | -€39 | |
| Taxes, remuneration and social security | 45 | - | €7,387 | +€7,387 | |
| Taxes | 450/3 | - | €7,387 | +€7,387 | |
| Other amounts payable | 47/48 | €62 | €62 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €37,750 | €37,850 | +€100 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,227 | €68,780 | +€3,553 | +5.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€23,500 | -€23,500 | |
| Other operating charges | 640/8 | €132 | €139 | +€7 | +5.3% |
| Non-recurring operating charges | 66A | €40,639 | - | -€40,639 | |
| Gross operating margin | 9900 | €192,110 | €199,971 | +€7,861 | +4.1% |
| Operating profit (loss) | 9901 | €86,112 | €154,552 | +€68,441 | +79.5% |
| Financial charges | 65/66B | €78 | €4 | -€74 | -95.2% |
| Recurring financial charges | 65 | €78 | €4 | -€74 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €86,034 | €154,548 | +€68,515 | +79.6% |
| Income taxes | 67/77 | €31,185 | €39,945 | +€8,760 | +28.1% |
| Profit (loss) for the period | 9904 | €54,848 | €114,603 | +€59,755 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €54,848 | €114,603 | +€59,755 | +109% |
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 20 October 2026 via checked.be.