Achnan: 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.
Achnan
Largest movements
- Current investments +€33,001
up €33,001 (+292.8%), from €11,273 to €44,274
- Cash -€29,567
down €29,567 (-35.3%), from €83,844 to €54,276
mainly Contributions, distributions and other (-€37,586) and Current investments (-€33,001)
- Receivables within one year -€19,568
down €19,568 (-93.6%), from €20,908 to €1,341
of which Other amounts receivable: -€18,689
- Tangible fixed assets -€5,360
down €5,360 (-21.3%), from €25,136 to €19,776
of which Furniture and vehicles: -€4,421
- Deferred charges and accrued income +€1,764
up €1,764 (+57.9%), from €3,049 to €4,813
- Reserves -€20,442
down €20,442 (-15.6%), from €130,714 to €110,272
of which Distributable reserves: -€20,442
- Debts after one year -€3,615
no longer reported in 2025 (was €3,615)
- Tax, wage and social debts +€2,129
up €2,129 (+68.0%), from €3,131 to €5,261
- Other debts +€1,941
new in 2025: €1,941
- Current portion of long-term debt -€1,621
down €1,621 (-31.0%), from €5,236 to €3,615
- Gross operating margin +€36,324
up €36,324, from -€3,440 to €32,884
- Taxes +€4,906
up €4,906 (+1275.3%), from €385 to €5,291
- Financial income -€1,476
down €1,476 (-76.6%), from €1,927 to €451
- Other operating charges -€1,361
down €1,361 (-52.7%), from €2,583 to €1,222
- Depreciation -€625
down €625 (-6.4%), from €9,705 to €9,080
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 | €145,574 | €125,375 | -€20,199 | -13.9% |
| Fixed assets | 21/28 | €26,501 | €20,671 | -€5,830 | -22.0% |
| Intangible fixed assets | 21 | €1,365 | €895 | -€470 | -34.4% |
| Tangible fixed assets | 22/27 | €25,136 | €19,776 | -€5,360 | -21.3% |
| Furniture and vehicles | 24 | €10,143 | €5,723 | -€4,421 | -43.6% |
| Other tangible fixed assets | 26 | €14,993 | €14,054 | -€939 | -6.3% |
| Current assets | 29/58 | €119,073 | €104,704 | -€14,369 | -12.1% |
| Amounts receivable within one year | 40/41 | €20,908 | €1,341 | -€19,568 | -93.6% |
| Trade receivables | 40 | €899 | €20 | -€879 | -97.8% |
| Other amounts receivable | 41 | €20,010 | €1,321 | -€18,689 | -93.4% |
| Current investments | 50/53 | €11,273 | €44,274 | +€33,001 | +292.8% |
| Cash at bank and in hand | 54/58 | €83,844 | €54,276 | -€29,567 | -35.3% |
| Deferred charges and accrued income | 490/1 | €3,049 | €4,813 | +€1,764 | +57.9% |
| Total equity and liabilities | 10/49 | €145,574 | €125,375 | -€20,199 | -13.9% |
| Equity | 10/15 | €132,214 | €111,772 | -€20,442 | -15.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €130,714 | €110,272 | -€20,442 | -15.6% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Distributable reserves | 133 | €130,564 | €110,122 | -€20,442 | -15.7% |
| Amounts payable | 17/49 | €13,361 | €13,603 | +€243 | +1.8% |
| Amounts payable after more than one year | 17 | €3,615 | - | -€3,615 | |
| Financial debts | 170/4 | €3,615 | - | -€3,615 | |
| Amounts payable within one year | 42/48 | €9,745 | €13,603 | +€3,858 | +39.6% |
| Current portion of amounts payable after more than one year | 42 | €5,236 | €3,615 | -€1,621 | -31.0% |
| Trade debts | 44 | €1,378 | €2,787 | +€1,410 | +102.3% |
| Suppliers | 440/4 | €1,378 | €2,787 | +€1,410 | +102.3% |
| Taxes, remuneration and social security | 45 | €3,131 | €5,261 | +€2,129 | +68.0% |
| Taxes | 450/3 | €3,131 | €5,261 | +€2,129 | +68.0% |
| Other amounts payable | 47/48 | - | €1,941 | +€1,941 | |
| Non-recurring operating income | 76A | €494 | - | -€494 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,705 | €9,080 | -€625 | -6.4% |
| Other operating charges | 640/8 | €2,583 | €1,222 | -€1,361 | -52.7% |
| Gross operating margin | 9900 | -€3,440 | €32,884 | +€36,324 | |
| Operating profit (loss) | 9901 | -€15,728 | €22,582 | +€38,310 | |
| Financial income | 75/76B | €1,927 | €451 | -€1,476 | -76.6% |
| Recurring financial income | 75 | €1,927 | €451 | -€1,476 | -76.6% |
| Financial charges | 65/66B | €678 | €598 | -€80 | -11.8% |
| Recurring financial charges | 65 | €678 | €598 | -€80 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,479 | €22,435 | +€36,914 | |
| Income taxes | 67/77 | €385 | €5,291 | +€4,906 | +1275.3% |
| Profit (loss) for the period | 9904 | -€14,864 | €17,144 | +€32,008 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,864 | €17,144 | +€32,008 |
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 4 October 2026 via checked.be.