ACHKA: 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.
ACHKA
Largest movements
- Current investments +€1,427
up €1,427 (+240%), from €595 to €2,022
- Profit (loss) carried forward +€8,032
up €8,032 (+117%), from €6,872 to €14,904
- Debts after one year -€5,400
down €5,400 (-100%), from €5,400 to €0
- Current portion of long-term debt -€5,400
down €5,400 (-50.0%), from €10,800 to €5,400
- Tax, wage and social debts +€3,188
up €3,188 (+89.7%), from €3,555 to €6,742
- Other debts +€1,356
up €1,356 (+97.5%), from €1,390 to €2,747
- Financial charges -€466
down €466 (-56.1%), from €830 to €364
- Other operating charges -€246
down €246 (-31.8%), from €772 to €526
- Taxes +€203
up €203 (+7.5%), from €2,725 to €2,928
- Gross operating margin -€150
down €150 (-1.3%), from €12,000 to €11,850
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,305 | €32,504 | +€1,200 | +3.8% |
| Fixed assets | 21/28 | €27,000 | €27,000 | = | 0.0% |
| Financial fixed assets | 28 | €27,000 | €27,000 | = | 0.0% |
| Current assets | 29/58 | €4,305 | €5,504 | +€1,200 | +27.9% |
| Amounts receivable within one year | 40/41 | €3,710 | €3,482 | -€228 | -6.1% |
| Trade receivables | 40 | €3,710 | €3,482 | -€228 | -6.1% |
| Current investments | 50/53 | €595 | €2,022 | +€1,427 | +240% |
| Total equity and liabilities | 10/49 | €31,305 | €32,504 | +€1,200 | +3.8% |
| Equity | 10/15 | €8,872 | €16,904 | +€8,032 | +90.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,872 | €14,904 | +€8,032 | +117% |
| Amounts payable | 17/49 | €22,433 | €15,600 | -€6,832 | -30.5% |
| Amounts payable after more than one year | 17 | €5,400 | €0 | -€5,400 | -100% |
| Financial debts | 170/4 | €5,400 | €0 | -€5,400 | -100% |
| Amounts payable within one year | 42/48 | €16,133 | €15,600 | -€532 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €10,800 | €5,400 | -€5,400 | -50.0% |
| Trade debts | 44 | €388 | €711 | +€324 | +83.5% |
| Suppliers | 440/4 | €388 | €711 | +€324 | +83.5% |
| Taxes, remuneration and social security | 45 | €3,555 | €6,742 | +€3,188 | +89.7% |
| Taxes | 450/3 | €3,555 | €6,742 | +€3,188 | +89.7% |
| Other amounts payable | 47/48 | €1,390 | €2,747 | +€1,356 | +97.5% |
| Accrued charges and deferred income | 492/3 | €900 | €0 | -€900 | -100% |
| Other operating charges | 640/8 | €772 | €526 | -€246 | -31.8% |
| Gross operating margin | 9900 | €12,000 | €11,850 | -€150 | -1.3% |
| Operating profit (loss) | 9901 | €11,229 | €11,324 | +€95 | +0.9% |
| Financial income | 75/76B | €1 | €0 | -€0 | -20.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -20.0% |
| Financial charges | 65/66B | €830 | €364 | -€466 | -56.1% |
| Recurring financial charges | 65 | €830 | €364 | -€466 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €10,399 | €10,960 | +€561 | +5.4% |
| Income taxes | 67/77 | €2,725 | €2,928 | +€203 | +7.5% |
| Profit (loss) for the period | 9904 | €7,674 | €8,032 | +€358 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,674 | €8,032 | +€358 | +4.7% |
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 19 October 2026 via checked.be.