Achouffe Valley: 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.
Achouffe Valley
Largest movements
- Receivables after one year +€65,000
new in 2025: €65,000
- Receivables within one year -€61,177
down €61,177 (-54.1%), from €113,082 to €51,905
of which Trade receivables: -€50,401
- Stocks and contracts +€29,750
up €29,750 (+2,975%), from €1,000 to €30,750
- Cash -€29,100
down €29,100 (-70.8%), from €41,117 to €12,017
mainly Receivables after one year (-€65,000) and Trade debts (-€61,367)
- Tangible fixed assets -€24,863
down €24,863 (-10.5%), from €235,851 to €210,988
of which Plant, machinery and equipment: -€24,997
- Trade debts -€61,367
down €61,367 (-35.6%), from €172,243 to €110,876
- Tax, wage and social debts +€21,380
up €21,380 (+42.5%), from €50,360 to €71,740
of which Remuneration and social security: +€11,525
- Short-term financial debts +€16,881
up €16,881 (+381%), from €4,435 to €21,316
- Advances received -€15,153
down €15,153 (-52.4%), from €28,922 to €13,769
- Other debts +€12,861
up €12,861 (+7.8%), from €165,781 to €178,641
- Gross operating margin +€96,993
up €96,993 (+89.7%), from €108,136 to €205,129
- Staff costs +€62,170
up €62,170 (+89.0%), from €69,882 to €132,052
- Financial charges +€19,540
up €19,540 (+905%), from €2,160 to €21,700
- Depreciation +€11,098
up €11,098 (+54.4%), from €20,405 to €31,503
- Taxes +€7,321
up €7,321 (+21,500%), from €34 to €7,355
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 | €425,235 | €404,703 | -€20,532 | -4.8% |
| Fixed assets | 21/28 | €235,951 | €211,138 | -€24,813 | -10.5% |
| Tangible fixed assets | 22/27 | €235,851 | €210,988 | -€24,863 | -10.5% |
| Land and buildings | 22 | - | €3,478 | +€3,478 | |
| Plant, machinery and equipment | 23 | €71,234 | €46,237 | -€24,997 | -35.1% |
| Furniture and vehicles | 24 | €41,315 | €43,974 | +€2,659 | +6.4% |
| Other tangible fixed assets | 26 | €123,303 | €117,300 | -€6,003 | -4.9% |
| Financial fixed assets | 28 | €100 | €150 | +€50 | +50.0% |
| Current assets | 29/58 | €189,284 | €193,565 | +€4,281 | +2.3% |
| Amounts receivable after more than one year | 29 | - | €65,000 | +€65,000 | |
| Other amounts receivable | 291 | - | €65,000 | +€65,000 | |
| Stocks and contracts in progress | 3 | €1,000 | €30,750 | +€29,750 | +2,975% |
| Stocks | 30/36 | €1,000 | €30,750 | +€29,750 | +2,975% |
| Amounts receivable within one year | 40/41 | €113,082 | €51,905 | -€61,177 | -54.1% |
| Trade receivables | 40 | €63,840 | €13,439 | -€50,401 | -78.9% |
| Other amounts receivable | 41 | €49,241 | €38,465 | -€10,776 | -21.9% |
| Current investments | 50/53 | €32,000 | €32,035 | +€35 | +0.1% |
| Cash at bank and in hand | 54/58 | €41,117 | €12,017 | -€29,100 | -70.8% |
| Deferred charges and accrued income | 490/1 | €2,086 | €1,859 | -€227 | -10.9% |
| Total equity and liabilities | 10/49 | €425,235 | €404,703 | -€20,532 | -4.8% |
| Equity | 10/15 | €3,494 | €8,361 | +€4,867 | +139% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,494 | €7,361 | +€4,867 | +195% |
| Amounts payable | 17/49 | €421,742 | €396,343 | -€25,399 | -6.0% |
| Amounts payable within one year | 42/48 | €421,742 | €396,343 | -€25,399 | -6.0% |
| Financial debts | 43 | €4,435 | €21,316 | +€16,881 | +381% |
| Credit institutions | 430/8 | €4,435 | €21,316 | +€16,881 | +381% |
| Trade debts | 44 | €172,243 | €110,876 | -€61,367 | -35.6% |
| Suppliers | 440/4 | €172,243 | €110,876 | -€61,367 | -35.6% |
| Advances received on contracts in progress | 46 | €28,922 | €13,769 | -€15,153 | -52.4% |
| Taxes, remuneration and social security | 45 | €50,360 | €71,740 | +€21,380 | +42.5% |
| Taxes | 450/3 | €49,749 | €59,604 | +€9,855 | +19.8% |
| Remuneration and social security | 454/9 | €611 | €12,136 | +€11,525 | +1,886% |
| Other amounts payable | 47/48 | €165,781 | €178,641 | +€12,861 | +7.8% |
| Non-recurring operating income | 76A | - | €1,922 | +€1,922 | |
| Remuneration, social security and pensions | 62 | €69,882 | €132,052 | +€62,170 | +89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,405 | €31,503 | +€11,098 | +54.4% |
| Other operating charges | 640/8 | €7,030 | €11,079 | +€4,049 | +57.6% |
| Non-recurring operating charges | 66A | €7,000 | €0 | -€7,000 | -100% |
| Gross operating margin | 9900 | €108,136 | €205,129 | +€96,993 | +89.7% |
| Operating profit (loss) | 9901 | €3,819 | €30,495 | +€26,676 | +698% |
| Financial income | 75/76B | €869 | €3,427 | +€2,558 | +295% |
| Recurring financial income | 75 | €869 | €3,427 | +€2,558 | +295% |
| Financial charges | 65/66B | €2,160 | €21,700 | +€19,540 | +905% |
| Recurring financial charges | 65 | €2,160 | €21,700 | +€19,540 | +905% |
| Profit (loss) for the period before taxes | 9903 | €2,528 | €12,222 | +€9,694 | +383% |
| Income taxes | 67/77 | €34 | €7,355 | +€7,321 | +21,500% |
| Profit (loss) for the period | 9904 | €2,494 | €4,867 | +€2,373 | +95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,494 | €4,867 | +€2,373 | +95.2% |
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 27 October 2026 via checked.be.