ACHJAC: 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.
ACHJAC
Largest movements
- Receivables within one year +€16,599
up €16,599 (+47.7%), from €34,802 to €51,401
of which Trade receivables: +€16,599
- Cash -€4,750
down €4,750 (-96.6%), from €4,917 to €168
mainly Receivables within one year (-€16,599) and Current portion of long-term debt (-€4,941)
- Profit (loss) carried forward +€17,683
up €17,683, from -€3,515 to €14,167
- Current portion of long-term debt -€4,941
down €4,941 (-100.0%), from €4,941 to €0
- Accrued charges and deferred income -€955
down €955 (-100.0%), from €955 to €0
- Other debts +€771
up €771 (+7.1%), from €10,818 to €11,589
- Trade debts -€557
down €557 (-14.3%), from €3,897 to €3,340
- Gross operating margin +€14,527
up €14,527 (+97.7%), from €14,875 to €29,402
- Taxes +€5,712
up €5,712 (+145.8%), from €3,919 to €9,631
- Other operating charges -€3,289
down €3,289 (-83.9%), from €3,920 to €631
- Financial charges -€1,348
down €1,348 (-48.0%), from €2,805 to €1,458
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 | €39,958 | €51,569 | +€11,611 | +29.1% |
| Current assets | 29/58 | €39,958 | €51,569 | +€11,611 | +29.1% |
| Amounts receivable within one year | 40/41 | €34,802 | €51,401 | +€16,599 | +47.7% |
| Trade receivables | 40 | €34,802 | €51,401 | +€16,599 | +47.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,917 | €168 | -€4,750 | -96.6% |
| Deferred charges and accrued income | 490/1 | €238 | €0 | -€238 | -100.0% |
| Total equity and liabilities | 10/49 | €39,958 | €51,569 | +€11,611 | +29.1% |
| Equity | 10/15 | -€515 | €17,167 | +€17,683 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,515 | €14,167 | +€17,683 | |
| Amounts payable | 17/49 | €40,473 | €34,401 | -€6,072 | -15.0% |
| Amounts payable within one year | 42/48 | €39,518 | €34,401 | -€5,116 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €4,941 | €0 | -€4,941 | -100.0% |
| Trade debts | 44 | €3,897 | €3,340 | -€557 | -14.3% |
| Suppliers | 440/4 | €3,897 | €3,340 | -€557 | -14.3% |
| Taxes, remuneration and social security | 45 | €19,862 | €19,473 | -€390 | -2.0% |
| Taxes | 450/3 | €19,862 | €19,473 | -€390 | -2.0% |
| Other amounts payable | 47/48 | €10,818 | €11,589 | +€771 | +7.1% |
| Accrued charges and deferred income | 492/3 | €955 | €0 | -€955 | -100.0% |
| Other operating charges | 640/8 | €3,920 | €631 | -€3,289 | -83.9% |
| Gross operating margin | 9900 | €14,875 | €29,402 | +€14,527 | +97.7% |
| Operating profit (loss) | 9901 | €10,955 | €28,772 | +€17,816 | +162.6% |
| Financial income | 75/76B | €35 | €0 | -€35 | -100.0% |
| Recurring financial income | 75 | €35 | €0 | -€35 | -100.0% |
| Financial charges | 65/66B | €2,805 | €1,458 | -€1,348 | -48.0% |
| Recurring financial charges | 65 | €2,805 | €1,458 | -€1,348 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €8,185 | €27,314 | +€19,129 | +233.7% |
| Income taxes | 67/77 | €3,919 | €9,631 | +€5,712 | +145.8% |
| Profit (loss) for the period | 9904 | €4,266 | €17,683 | +€13,417 | +314.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,266 | €17,683 | +€13,417 | +314.5% |
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.