ACHOUR Virginie: what changed
ACHOUR Virginie
Largest movements
- Receivables after one year +€23,056
up €23,056 (+12.4%), from €186,355 to €209,411
- Profit (loss) carried forward +€18,024
up €18,024 (+11.0%), from €163,575 to €181,599
- Tax, wage and social debts +€7,943
up €7,943 (+161%), from €4,923 to €12,866
- Trade debts -€2,837
down €2,837 (-88.9%), from €3,190 to €353
- Short-term financial debts -€2,172
down €2,172 (-41.9%), from €5,182 to €3,010
- Purchases and services -€72,841
no longer reported in 2025 (was €72,841)
- Turnover -€62,386
no longer reported in 2025 (was €62,386)
- Gross operating margin +€10,415
up €10,415 (+74.9%), from €13,906 to €24,321
- Other operating charges +€3,877
up €3,877 (+806%), from €481 to €4,358
- Taxes -€2,584
down €2,584 (-25.0%), from €10,335 to €7,751
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,130 | €212,087 | +€20,957 | +11.0% |
| Fixed assets | 21/28 | €170 | €170 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €190,960 | €211,917 | +€20,957 | +11.0% |
| Amounts receivable after more than one year | 29 | €186,355 | €209,411 | +€23,056 | +12.4% |
| Other amounts receivable | 291 | €186,355 | €209,411 | +€23,056 | +12.4% |
| Amounts receivable within one year | 40/41 | €4,605 | €2,506 | -€2,099 | -45.6% |
| Trade receivables | 40 | €4,605 | €2,506 | -€2,099 | -45.6% |
| Total equity and liabilities | 10/49 | €191,130 | €212,087 | +€20,957 | +11.0% |
| Equity | 10/15 | €177,835 | €195,859 | +€18,024 | +10.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,575 | €181,599 | +€18,024 | +11.0% |
| Amounts payable | 17/49 | €13,295 | €16,228 | +€2,933 | +22.1% |
| Amounts payable within one year | 42/48 | €13,295 | €16,228 | +€2,933 | +22.1% |
| Financial debts | 43 | €5,182 | €3,010 | -€2,172 | -41.9% |
| Credit institutions | 430/8 | €5,182 | €3,010 | -€2,172 | -41.9% |
| Trade debts | 44 | €3,190 | €353 | -€2,837 | -88.9% |
| Suppliers | 440/4 | €3,190 | €353 | -€2,837 | -88.9% |
| Taxes, remuneration and social security | 45 | €4,923 | €12,866 | +€7,943 | +161% |
| Taxes | 450/3 | €4,923 | €12,866 | +€7,943 | +161% |
| Turnover | 70 | €62,386 | - | -€62,386 | |
| Goods, raw materials, services and sundry goods | 60/61 | €72,841 | - | -€72,841 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,396 | - | -€1,396 | |
| Other operating charges | 640/8 | €481 | €4,358 | +€3,877 | +806% |
| Gross operating margin | 9900 | €13,906 | €24,321 | +€10,415 | +74.9% |
| Operating profit (loss) | 9901 | €12,029 | €19,963 | +€7,934 | +66.0% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €1,670 | €2,207 | +€537 | +32.1% |
| Recurring financial charges | 65 | €1,670 | €2,207 | +€537 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €10,359 | €17,796 | +€7,437 | +71.8% |
| Transfer from deferred taxes | 780 | €1,337 | - | -€1,337 | |
| Income taxes | 67/77 | €10,335 | €7,751 | -€2,584 | -25.0% |
| Profit (loss) for the period | 9904 | €1,361 | €10,046 | +€8,685 | +638% |
| Transfer from tax-exempt reserves | 789 | €5,350 | - | -€5,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,711 | €10,046 | +€3,335 | +49.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.