ACHIMMO: 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.
ACHIMMO
Largest movements
- Cash +€20,418
up €20,418 (+15.4%), from €132,337 to €152,756
mainly Net result for the year (+€81,404) and Depreciation (+€11,048)
- Tangible fixed assets -€11,048
down €11,048 (-2.7%), from €402,723 to €391,675
of which Land and buildings: -€10,753
- Reserves +€81,404
up €81,404 (+20.8%), from €392,246 to €473,649
of which Distributable reserves: +€81,404
- Other debts -€67,539
down €67,539 (-100%), from €67,539 to €0
- Gross operating margin +€4,167
up €4,167 (+3.1%), from €134,890 to €139,057
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 | €566,258 | €580,353 | +€14,095 | +2.5% |
| Fixed assets | 21/28 | €402,723 | €391,675 | -€11,048 | -2.7% |
| Tangible fixed assets | 22/27 | €402,723 | €391,675 | -€11,048 | -2.7% |
| Land and buildings | 22 | €400,733 | €389,980 | -€10,753 | -2.7% |
| Plant, machinery and equipment | 23 | €1,990 | €1,695 | -€295 | -14.8% |
| Current assets | 29/58 | €163,534 | €188,678 | +€25,143 | +15.4% |
| Amounts receivable within one year | 40/41 | €31,197 | €31,404 | +€207 | +0.7% |
| Trade receivables | 40 | €31,197 | €31,404 | +€207 | +0.7% |
| Cash at bank and in hand | 54/58 | €132,337 | €152,756 | +€20,418 | +15.4% |
| Deferred charges and accrued income | 490/1 | - | €4,519 | +€4,519 | |
| Total equity and liabilities | 10/49 | €566,258 | €580,353 | +€14,095 | +2.5% |
| Equity | 10/15 | €453,810 | €535,213 | +€81,404 | +17.9% |
| Contributions | 10/11 | €61,510 | €61,510 | = | 0.0% |
| Capital | 10 | €61,510 | €61,510 | = | 0.0% |
| Issued capital | 100 | €61,510 | €61,510 | = | 0.0% |
| Reserves | 13 | €392,246 | €473,649 | +€81,404 | +20.8% |
| Non-distributable reserves | 130/1 | €26,367 | €26,367 | = | 0.0% |
| Legal reserve | 130 | €26,367 | €26,367 | = | 0.0% |
| Distributable reserves | 133 | €365,879 | €447,282 | +€81,404 | +22.2% |
| Profit (loss) carried forward | 14 | €55 | €55 | = | 0.0% |
| Amounts payable | 17/49 | €112,448 | €45,139 | -€67,309 | -59.9% |
| Amounts payable within one year | 42/48 | €87,135 | €19,264 | -€67,871 | -77.9% |
| Trade debts | 44 | - | €128 | +€128 | |
| Suppliers | 440/4 | - | €128 | +€128 | |
| Taxes, remuneration and social security | 45 | €19,596 | €19,136 | -€461 | -2.4% |
| Taxes | 450/3 | €19,596 | €19,136 | -€461 | -2.4% |
| Other amounts payable | 47/48 | €67,539 | €0 | -€67,539 | -100% |
| Accrued charges and deferred income | 492/3 | €25,313 | €25,876 | +€563 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,565 | €11,048 | +€483 | +4.6% |
| Other operating charges | 640/8 | €9,149 | €9,435 | +€286 | +3.1% |
| Gross operating margin | 9900 | €134,890 | €139,057 | +€4,167 | +3.1% |
| Operating profit (loss) | 9901 | €115,175 | €118,574 | +€3,398 | +3.0% |
| Financial income | 75/76B | €1,071 | €894 | -€177 | -16.5% |
| Recurring financial income | 75 | €1,071 | €894 | -€177 | -16.5% |
| Financial charges | 65/66B | €63 | €76 | +€13 | +19.9% |
| Recurring financial charges | 65 | €63 | €76 | +€13 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €116,184 | €119,392 | +€3,208 | +2.8% |
| Income taxes | 67/77 | €36,968 | €37,988 | +€1,021 | +2.8% |
| Profit (loss) for the period | 9904 | €79,216 | €81,404 | +€2,188 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €79,216 | €81,404 | +€2,188 | +2.8% |
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 17 October 2026 via checked.be.