ACHIX: 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.
ACHIX
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€48,979
down €48,979 (-35.3%), from €138,923 to €89,944
mainly Current investments (-€100,000) and Contributions, distributions and other (-€23,602)
- Tangible fixed assets -€3,160
down €3,160 (-8.3%), from €37,880 to €34,720
of which Furniture and vehicles: -€2,159
- Reserves +€22,844
up €22,844 (+16.8%), from €136,114 to €158,958
of which Distributable reserves: +€22,844
- Other debts +€22,262
up €22,262 (+14001.3%), from €159 to €22,421
- Tax, wage and social debts +€2,435
up €2,435 (+12.3%), from €19,812 to €22,247
of which Taxes: +€2,397
- Gross operating margin +€11,637
up €11,637 (+18.1%), from €64,335 to €75,972
- Taxes +€3,235
up €3,235 (+20.9%), from €15,494 to €18,729
- Depreciation -€3,025
down €3,025 (-29.2%), from €10,347 to €7,322
- Other operating charges +€831
up €831 (+100.0%), from €831 to €1,662
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 | €190,695 | €237,411 | +€46,716 | +24.5% |
| Fixed assets | 21/28 | €37,880 | €34,720 | -€3,160 | -8.3% |
| Tangible fixed assets | 22/27 | €37,880 | €34,720 | -€3,160 | -8.3% |
| Plant, machinery and equipment | 23 | €6,599 | €5,598 | -€1,001 | -15.2% |
| Furniture and vehicles | 24 | €31,281 | €29,122 | -€2,159 | -6.9% |
| Current assets | 29/58 | €152,815 | €202,691 | +€49,876 | +32.6% |
| Amounts receivable within one year | 40/41 | €12,796 | €11,373 | -€1,423 | -11.1% |
| Trade receivables | 40 | €12,796 | €11,373 | -€1,423 | -11.1% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €138,923 | €89,944 | -€48,979 | -35.3% |
| Deferred charges and accrued income | 490/1 | €1,096 | €1,374 | +€278 | +25.4% |
| Total equity and liabilities | 10/49 | €190,695 | €237,411 | +€46,716 | +24.5% |
| Equity | 10/15 | €167,010 | €189,854 | +€22,844 | +13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €136,114 | €158,958 | +€22,844 | +16.8% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €134,314 | €157,158 | +€22,844 | +17.0% |
| Profit (loss) carried forward | 14 | €24,696 | €24,696 | = | 0.0% |
| Amounts payable | 17/49 | €23,685 | €47,557 | +€23,872 | +100.8% |
| Amounts payable within one year | 42/48 | €23,685 | €47,557 | +€23,872 | +100.8% |
| Trade debts | 44 | €3,714 | €2,889 | -€825 | -22.2% |
| Suppliers | 440/4 | €3,714 | €2,889 | -€825 | -22.2% |
| Taxes, remuneration and social security | 45 | €19,812 | €22,247 | +€2,435 | +12.3% |
| Taxes | 450/3 | €17,287 | €19,684 | +€2,397 | +13.9% |
| Remuneration and social security | 454/9 | €2,525 | €2,563 | +€38 | +1.5% |
| Other amounts payable | 47/48 | €159 | €22,421 | +€22,262 | +14001.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,347 | €7,322 | -€3,025 | -29.2% |
| Other operating charges | 640/8 | €831 | €1,662 | +€831 | +100.0% |
| Non-recurring operating charges | 66A | - | €2,324 | +€2,324 | |
| Gross operating margin | 9900 | €64,335 | €75,972 | +€11,637 | +18.1% |
| Operating profit (loss) | 9901 | €53,157 | €64,664 | +€11,507 | +21.6% |
| Financial income | 75/76B | €74 | €676 | +€602 | +813.5% |
| Recurring financial income | 75 | €74 | €676 | +€602 | +813.5% |
| Financial charges | 65/66B | €65 | €165 | +€100 | +153.8% |
| Recurring financial charges | 65 | €65 | €165 | +€100 | +153.8% |
| Profit (loss) for the period before taxes | 9903 | €53,166 | €65,175 | +€12,009 | +22.6% |
| Income taxes | 67/77 | €15,494 | €18,729 | +€3,235 | +20.9% |
| Profit (loss) for the period | 9904 | €37,672 | €46,446 | +€8,774 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,672 | €46,446 | +€8,774 | +23.3% |
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 10 October 2026 via checked.be.