Achillea Consult: 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.
Achillea Consult
Largest movements
- Cash -€70,643
down €70,643 (-38.0%), from €185,879 to €115,236
mainly Other debts (-€100,000) and Contributions, distributions and other (-€100,000)
- Tangible fixed assets -€11,014
down €11,014 (-5.6%), from €196,041 to €185,028
of which Land and buildings: -€10,620
- Other debts -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Reserves +€21,177
up €21,177 (+14.4%), from €147,485 to €168,661
of which Distributable reserves: +€21,177
- Debts after one year -€10,000
down €10,000 (-18.2%), from €55,000 to €45,000
- Tax, wage and social debts +€9,990
up €9,990 (+131.7%), from €7,583 to €17,572
- Gross operating margin +€9,375
up €9,375 (+5.5%), from €169,043 to €178,418
- Taxes +€2,427
up €2,427 (+6.4%), from €37,966 to €40,392
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 | €381,994 | €303,241 | -€78,753 | -20.6% |
| Fixed assets | 21/28 | €196,041 | €185,028 | -€11,014 | -5.6% |
| Tangible fixed assets | 22/27 | €196,041 | €185,028 | -€11,014 | -5.6% |
| Land and buildings | 22 | €195,647 | €185,028 | -€10,620 | -5.4% |
| Plant, machinery and equipment | 23 | €394 | €0 | -€394 | -100.0% |
| Current assets | 29/58 | €185,953 | €118,213 | -€67,740 | -36.4% |
| Amounts receivable within one year | 40/41 | €74 | €2,977 | +€2,903 | +3918.8% |
| Trade receivables | 40 | - | €2,948 | +€2,948 | |
| Other amounts receivable | 41 | €74 | €30 | -€45 | -60.1% |
| Cash at bank and in hand | 54/58 | €185,879 | €115,236 | -€70,643 | -38.0% |
| Total equity and liabilities | 10/49 | €381,994 | €303,241 | -€78,753 | -20.6% |
| Equity | 10/15 | €208,985 | €230,161 | +€21,177 | +10.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €147,485 | €168,661 | +€21,177 | +14.4% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €153 | €153 | = | 0.0% |
| Distributable reserves | 133 | €141,182 | €162,359 | +€21,177 | +15.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €173,010 | €73,079 | -€99,930 | -57.8% |
| Amounts payable after more than one year | 17 | €55,000 | €45,000 | -€10,000 | -18.2% |
| Financial debts | 170/4 | €55,000 | €45,000 | -€10,000 | -18.2% |
| Amounts payable within one year | 42/48 | €118,009 | €28,079 | -€89,930 | -76.2% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €427 | €507 | +€80 | +18.7% |
| Suppliers | 440/4 | €427 | €507 | +€80 | +18.7% |
| Taxes, remuneration and social security | 45 | €7,583 | €17,572 | +€9,990 | +131.7% |
| Taxes | 450/3 | €7,583 | €17,572 | +€9,990 | +131.7% |
| Other amounts payable | 47/48 | €100,000 | €0 | -€100,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,177 | €11,014 | -€164 | -1.5% |
| Other operating charges | 640/8 | €6,002 | €6,020 | +€18 | +0.3% |
| Gross operating margin | 9900 | €169,043 | €178,418 | +€9,375 | +5.5% |
| Operating profit (loss) | 9901 | €151,864 | €161,384 | +€9,520 | +6.3% |
| Financial income | 75/76B | €1,277 | €1,342 | +€64 | +5.0% |
| Recurring financial income | 75 | €1,277 | €1,342 | +€64 | +5.0% |
| Financial charges | 65/66B | €1,278 | €1,157 | -€122 | -9.5% |
| Recurring financial charges | 65 | €1,278 | €1,157 | -€122 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €151,863 | €161,569 | +€9,706 | +6.4% |
| Income taxes | 67/77 | €37,966 | €40,392 | +€2,427 | +6.4% |
| Profit (loss) for the period | 9904 | €113,897 | €121,177 | +€7,280 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €113,897 | €121,177 | +€7,280 | +6.4% |
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 9 October 2026 via checked.be.