ACHIMMO: 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.
ACHIMMO
Largest movements
- Cash +€36,823
up €36,823 (+8.9%), from €414,348 to €451,171
mainly Net result for the year (+€380,693) and Other debts (+€54,141)
- Tangible fixed assets -€29,747
down €29,747 (-8.7%), from €342,093 to €312,345
- Deferred charges and accrued income +€23,673
up €23,673 (+807.1%), from €2,933 to €26,606
- Reserves -€59,307
down €59,307 (-40.0%), from €148,297 to €88,990
of which Distributable reserves: -€59,307
- Other debts +€54,141
up €54,141 (+13.2%), from €409,581 to €463,722
- Tax, wage and social debts +€27,807
up €27,807 (+18662.4%), from €149 to €27,956
- Accrued charges and deferred income +€8,416
up €8,416 (+6.0%), from €140,834 to €149,250
- Gross operating margin +€18,691
up €18,691 (+3.4%), from €547,215 to €565,906
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 | €760,861 | €791,918 | +€31,057 | +4.1% |
| Fixed assets | 21/28 | €343,580 | €313,833 | -€29,747 | -8.7% |
| Tangible fixed assets | 22/27 | €342,093 | €312,345 | -€29,747 | -8.7% |
| Land and buildings | 22 | €342,093 | €312,345 | -€29,747 | -8.7% |
| Financial fixed assets | 28 | €1,487 | €1,487 | = | 0.0% |
| Current assets | 29/58 | €417,281 | €478,085 | +€60,804 | +14.6% |
| Amounts receivable within one year | 40/41 | - | €308 | +€308 | |
| Other amounts receivable | 41 | - | €308 | +€308 | |
| Cash at bank and in hand | 54/58 | €414,348 | €451,171 | +€36,823 | +8.9% |
| Deferred charges and accrued income | 490/1 | €2,933 | €26,606 | +€23,673 | +807.1% |
| Total equity and liabilities | 10/49 | €760,861 | €791,918 | +€31,057 | +4.1% |
| Equity | 10/15 | €210,297 | €150,990 | -€59,307 | -28.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €148,297 | €88,990 | -€59,307 | -40.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €142,097 | €82,790 | -€59,307 | -41.7% |
| Amounts payable | 17/49 | €550,564 | €640,928 | +€90,364 | +16.4% |
| Amounts payable within one year | 42/48 | €409,730 | €491,678 | +€81,948 | +20.0% |
| Taxes, remuneration and social security | 45 | €149 | €27,956 | +€27,807 | +18662.4% |
| Taxes | 450/3 | €149 | €27,956 | +€27,807 | +18662.4% |
| Other amounts payable | 47/48 | €409,581 | €463,722 | +€54,141 | +13.2% |
| Accrued charges and deferred income | 492/3 | €140,834 | €149,250 | +€8,416 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,747 | €29,747 | = | 0.0% |
| Other operating charges | 640/8 | €26,644 | €27,299 | +€655 | +2.5% |
| Gross operating margin | 9900 | €547,215 | €565,906 | +€18,691 | +3.4% |
| Operating profit (loss) | 9901 | €490,824 | €508,860 | +€18,036 | +3.7% |
| Financial charges | 65/66B | €229 | €204 | -€25 | -10.8% |
| Recurring financial charges | 65 | €229 | €204 | -€25 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €490,595 | €508,656 | +€18,061 | +3.7% |
| Income taxes | 67/77 | €122,650 | €127,963 | +€5,313 | +4.3% |
| Profit (loss) for the period | 9904 | €367,946 | €380,693 | +€12,747 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €367,946 | €380,693 | +€12,747 | +3.5% |
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 28 September 2026 via checked.be.