Achromatic: 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.
Achromatic
Largest movements
- Tangible fixed assets -€49,788
down €49,788 (-11.7%), from €424,305 to €374,517
of which Furniture and vehicles: -€28,029
- Cash +€23,602
up €23,602 (+104%), from €22,662 to €46,263
mainly Depreciation (+€39,124) and Investment in fixed assets (net) (+€10,664)
- Receivables within one year +€9,823
up €9,823 (+51.4%), from €19,108 to €28,931
of which Trade receivables: +€9,928
- Debts after one year -€28,568
down €28,568 (-8.7%), from €329,942 to €301,374
- Other debts +€7,882
up €7,882 (+33.7%), from €23,367 to €31,249
- Reserves +€6,569
up €6,569 (+9.9%), from €66,280 to €72,848
- Trade debts -€5,267
down €5,267 (-31.1%), from €16,915 to €11,648
- Depreciation -€4,281
down €4,281 (-9.9%), from €43,405 to €39,124
- Taxes +€1,742
up €1,742 (+95.7%), from €1,820 to €3,561
- Other operating charges +€1,687
up €1,687 (+84.5%), from €1,997 to €3,684
- Gross operating margin +€1,573
up €1,573 (+2.7%), from €58,967 to €60,540
- Financial charges +€628
up €628 (+9.0%), from €6,995 to €7,623
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 | €468,588 | €453,800 | -€14,788 | -3.2% |
| Fixed assets | 21/28 | €424,305 | €374,517 | -€49,788 | -11.7% |
| Tangible fixed assets | 22/27 | €424,305 | €374,517 | -€49,788 | -11.7% |
| Land and buildings | 22 | €386,567 | €366,530 | -€20,037 | -5.2% |
| Plant, machinery and equipment | 23 | €7,266 | €5,543 | -€1,723 | -23.7% |
| Furniture and vehicles | 24 | €30,472 | €2,443 | -€28,029 | -92.0% |
| Current assets | 29/58 | €44,283 | €79,284 | +€35,000 | +79.0% |
| Amounts receivable within one year | 40/41 | €19,108 | €28,931 | +€9,823 | +51.4% |
| Trade receivables | 40 | €17,974 | €27,902 | +€9,928 | +55.2% |
| Other amounts receivable | 41 | €1,134 | €1,029 | -€105 | -9.3% |
| Cash at bank and in hand | 54/58 | €22,662 | €46,263 | +€23,602 | +104% |
| Deferred charges and accrued income | 490/1 | €2,514 | €4,089 | +€1,576 | +62.7% |
| Total equity and liabilities | 10/49 | €468,588 | €453,800 | -€14,788 | -3.2% |
| Equity | 10/15 | €67,280 | €73,848 | +€6,569 | +9.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €66,280 | €72,848 | +€6,569 | +9.9% |
| Distributable reserves | 133 | €66,280 | €72,848 | +€6,569 | +9.9% |
| Amounts payable | 17/49 | €401,308 | €379,952 | -€21,356 | -5.3% |
| Amounts payable after more than one year | 17 | €329,942 | €301,374 | -€28,568 | -8.7% |
| Financial debts | 170/4 | €329,942 | €301,374 | -€28,568 | -8.7% |
| Amounts payable within one year | 42/48 | €71,367 | €78,578 | +€7,211 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €28,122 | €28,568 | +€446 | +1.6% |
| Financial debts | 43 | €212 | €152 | -€60 | -28.4% |
| Credit institutions | 430/8 | €212 | €152 | -€60 | -28.4% |
| Trade debts | 44 | €16,915 | €11,648 | -€5,267 | -31.1% |
| Suppliers | 440/4 | €16,915 | €11,648 | -€5,267 | -31.1% |
| Taxes, remuneration and social security | 45 | €2,751 | €6,961 | +€4,210 | +153% |
| Taxes | 450/3 | €2,751 | €3,561 | +€810 | +29.4% |
| Remuneration and social security | 454/9 | - | €3,400 | +€3,400 | |
| Other amounts payable | 47/48 | €23,367 | €31,249 | +€7,882 | +33.7% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,405 | €39,124 | -€4,281 | -9.9% |
| Other operating charges | 640/8 | €1,997 | €3,684 | +€1,687 | +84.5% |
| Gross operating margin | 9900 | €58,967 | €60,540 | +€1,573 | +2.7% |
| Operating profit (loss) | 9901 | €13,564 | €17,732 | +€4,167 | +30.7% |
| Financial income | 75/76B | €0 | €21 | +€21 | +16,277% |
| Recurring financial income | 75 | €0 | €21 | +€21 | +16,277% |
| Financial charges | 65/66B | €6,995 | €7,623 | +€628 | +9.0% |
| Recurring financial charges | 65 | €6,995 | €7,623 | +€628 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €6,570 | €10,130 | +€3,560 | +54.2% |
| Income taxes | 67/77 | €1,820 | €3,561 | +€1,742 | +95.7% |
| Profit (loss) for the period | 9904 | €4,750 | €6,569 | +€1,819 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,750 | €6,569 | +€1,819 | +38.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.