ACHIL: 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.
ACHIL
Largest movements
- Tangible fixed assets -€22,495
down €22,495 (-5.8%), from €388,414 to €365,919
of which Land and buildings: -€16,667
- Other debts -€61,464
down €61,464 (-98.4%), from €62,488 to €1,024
- Debts after one year +€41,909
up €41,909 (+14.1%), from €296,667 to €338,576
- Profit (loss) carried forward +€19,186
up €19,186 (+1608.8%), from €1,193 to €20,378
- Tax, wage and social debts -€8,335
down €8,335 (-32.5%), from €25,613 to €17,279
of which Remuneration and social security: -€15,845
- Gross operating margin +€23,359
up €23,359 (+49.9%), from €46,816 to €70,175
- Taxes +€5,708
up €5,708 (+100.8%), from €5,662 to €11,370
- Depreciation +€2,742
up €2,742 (+13.0%), from €21,052 to €23,794
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 | €454,620 | €441,102 | -€13,518 | -3.0% |
| Fixed assets | 21/28 | €388,414 | €368,419 | -€19,995 | -5.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €388,414 | €365,919 | -€22,495 | -5.8% |
| Land and buildings | 22 | €369,726 | €353,059 | -€16,667 | -4.5% |
| Furniture and vehicles | 24 | €18,688 | €12,859 | -€5,828 | -31.2% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €66,206 | €72,683 | +€6,477 | +9.8% |
| Amounts receivable within one year | 40/41 | €49,751 | €53,203 | +€3,452 | +6.9% |
| Trade receivables | 40 | €49,750 | €53,203 | +€3,453 | +6.9% |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €16,455 | €19,481 | +€3,025 | +18.4% |
| Total equity and liabilities | 10/49 | €454,620 | €441,102 | -€13,518 | -3.0% |
| Equity | 10/15 | €4,193 | €23,378 | +€19,186 | +457.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,193 | €20,378 | +€19,186 | +1608.8% |
| Amounts payable | 17/49 | €450,427 | €417,724 | -€32,704 | -7.3% |
| Amounts payable after more than one year | 17 | €296,667 | €338,576 | +€41,909 | +14.1% |
| Financial debts | 170/4 | €296,667 | €338,576 | +€41,909 | +14.1% |
| Amounts payable within one year | 42/48 | €151,973 | €76,152 | -€75,820 | -49.9% |
| Current portion of amounts payable after more than one year | 42 | €35,097 | €33,259 | -€1,838 | -5.2% |
| Trade debts | 44 | €28,465 | €24,591 | -€3,874 | -13.6% |
| Suppliers | 440/4 | €28,465 | €24,591 | -€3,874 | -13.6% |
| Advances received on contracts in progress | 46 | €310 | - | -€310 | |
| Taxes, remuneration and social security | 45 | €25,613 | €17,279 | -€8,335 | -32.5% |
| Taxes | 450/3 | €9,769 | €17,279 | +€7,510 | +76.9% |
| Remuneration and social security | 454/9 | €15,845 | - | -€15,845 | |
| Other amounts payable | 47/48 | €62,488 | €1,024 | -€61,464 | -98.4% |
| Accrued charges and deferred income | 492/3 | €1,788 | €2,995 | +€1,208 | +67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,052 | €23,794 | +€2,742 | +13.0% |
| Other operating charges | 640/8 | €3,114 | €2,569 | -€545 | -17.5% |
| Gross operating margin | 9900 | €46,816 | €70,175 | +€23,359 | +49.9% |
| Operating profit (loss) | 9901 | €22,650 | €43,812 | +€21,162 | +93.4% |
| Financial income | 75/76B | €7 | €0 | -€7 | -98.5% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -98.5% |
| Financial charges | 65/66B | €13,828 | €13,256 | -€572 | -4.1% |
| Recurring financial charges | 65 | €13,828 | €13,256 | -€572 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €8,829 | €30,556 | +€21,727 | +246.1% |
| Income taxes | 67/77 | €5,662 | €11,370 | +€5,708 | +100.8% |
| Profit (loss) for the period | 9904 | €3,167 | €19,186 | +€16,019 | +505.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,167 | €19,186 | +€16,019 | +505.8% |
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 7 October 2026 via checked.be.