ACHRIMO: 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.
ACHRIMO
Largest movements
- Receivables within one year -€17,000
down €17,000 (-42.5%), from €39,959 to €22,959
of which Trade receivables: -€9,607
- Tangible fixed assets -€9,585
down €9,585 (-93.8%), from €10,215 to €630
of which Furniture and vehicles: -€9,357
- Cash -€5,170
down €5,170 (-5.4%), from €96,605 to €91,435
mainly Trade debts (-€27,665) and Tax, wage and social debts (-€3,763)
- Deferred charges and accrued income +€3,128
up €3,128 (+11141.3%), from €28 to €3,157
- Trade debts -€27,665
down €27,665 (-71.8%), from €38,556 to €10,892
- Tax, wage and social debts -€3,763
down €3,763 (-10.5%), from €35,913 to €32,150
of which Remuneration and social security: -€5,240
- Profit (loss) carried forward +€2,992
up €2,992 (+29.2%), from -€10,250 to -€7,258
- Gross operating margin -€18,122
down €18,122 (-5.4%), from €336,008 to €317,887
- Staff costs -€12,027
down €12,027 (-3.8%), from €314,771 to €302,744
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 | €146,807 | €118,180 | -€28,626 | -19.5% |
| Fixed assets | 21/28 | €10,215 | €630 | -€9,585 | -93.8% |
| Tangible fixed assets | 22/27 | €10,215 | €630 | -€9,585 | -93.8% |
| Plant, machinery and equipment | 23 | €858 | €630 | -€228 | -26.6% |
| Furniture and vehicles | 24 | €9,357 | - | -€9,357 | |
| Current assets | 29/58 | €136,592 | €117,550 | -€19,042 | -13.9% |
| Amounts receivable within one year | 40/41 | €39,959 | €22,959 | -€17,000 | -42.5% |
| Trade receivables | 40 | €29,938 | €20,331 | -€9,607 | -32.1% |
| Other amounts receivable | 41 | €10,021 | €2,628 | -€7,393 | -73.8% |
| Cash at bank and in hand | 54/58 | €96,605 | €91,435 | -€5,170 | -5.4% |
| Deferred charges and accrued income | 490/1 | €28 | €3,157 | +€3,128 | +11141.3% |
| Total equity and liabilities | 10/49 | €146,807 | €118,180 | -€28,626 | -19.5% |
| Equity | 10/15 | €69,610 | €72,601 | +€2,992 | +4.3% |
| Contributions | 10/11 | €20,100 | €20,100 | = | 0.0% |
| Reserves | 13 | €59,759 | €59,759 | = | 0.0% |
| Distributable reserves | 133 | €59,759 | €59,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,250 | -€7,258 | +€2,992 | +29.2% |
| Amounts payable | 17/49 | €77,197 | €45,579 | -€31,618 | -41.0% |
| Amounts payable within one year | 42/48 | €77,197 | €45,446 | -€31,751 | -41.1% |
| Current portion of amounts payable after more than one year | 42 | €815 | - | -€815 | |
| Trade debts | 44 | €38,556 | €10,892 | -€27,665 | -71.8% |
| Suppliers | 440/4 | €38,556 | €10,892 | -€27,665 | -71.8% |
| Taxes, remuneration and social security | 45 | €35,913 | €32,150 | -€3,763 | -10.5% |
| Taxes | 450/3 | €3,496 | €4,973 | +€1,477 | +42.2% |
| Remuneration and social security | 454/9 | €32,416 | €27,176 | -€5,240 | -16.2% |
| Other amounts payable | 47/48 | €1,914 | €2,405 | +€491 | +25.7% |
| Accrued charges and deferred income | 492/3 | - | €133 | +€133 | |
| Remuneration, social security and pensions | 62 | €314,771 | €302,744 | -€12,027 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,761 | €9,585 | -€177 | -1.8% |
| Other operating charges | 640/8 | €372 | €286 | -€86 | -23.2% |
| Gross operating margin | 9900 | €336,008 | €317,887 | -€18,122 | -5.4% |
| Operating profit (loss) | 9901 | €11,104 | €5,272 | -€5,832 | -52.5% |
| Financial income | 75/76B | €120 | €211 | +€91 | +75.9% |
| Recurring financial income | 75 | €120 | €211 | +€91 | +75.9% |
| Financial charges | 65/66B | €54 | €55 | +€1 | +2.6% |
| Recurring financial charges | 65 | €54 | €55 | +€1 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €11,170 | €5,428 | -€5,742 | -51.4% |
| Income taxes | 67/77 | €78 | €2,436 | +€2,358 | +3041.0% |
| Profit (loss) for the period | 9904 | €11,092 | €2,992 | -€8,100 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,092 | €2,992 | -€8,100 | -73.0% |
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 8 October 2026 via checked.be.