ACHROME: 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.
ACHROME
Largest movements
- Cash -€12,527
down €12,527 (-50.9%), from €24,633 to €12,107
mainly Trade debts (-€10,096) and Net result for the year (-€9,582)
- Receivables within one year -€10,395
down €10,395 (-76.6%), from €13,572 to €3,177
of which Trade receivables: -€10,411
- Tangible fixed assets -€2,241
down €2,241 (-25.5%), from €8,784 to €6,543
of which Furniture and vehicles: -€1,623
- Trade debts -€10,096
down €10,096 (-70.2%), from €14,378 to €4,283
- Profit (loss) carried forward -€8,943
new in 2025: -€8,943
- Tax, wage and social debts -€7,202
down €7,202 (-45.2%), from €15,924 to €8,722
of which Remuneration and social security: -€5,300
- Advances received +€1,602
new in 2025: €1,602
- Reserves -€639
down €639 (-100%), from €639 to €0
- Gross operating margin -€9,474
down €9,474, from €5,074 to -€4,400
- Depreciation +€756
up €756 (+50.9%), from €1,485 to €2,241
- Financial charges +€606
up €606 (+61.7%), from €982 to €1,588
- Taxes -€583
down €583 (-100%), from €583 to €0
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 | €47,403 | €22,125 | -€25,278 | -53.3% |
| Fixed assets | 21/28 | €8,784 | €6,543 | -€2,241 | -25.5% |
| Tangible fixed assets | 22/27 | €8,784 | €6,543 | -€2,241 | -25.5% |
| Plant, machinery and equipment | 23 | €1,747 | €1,129 | -€618 | -35.4% |
| Furniture and vehicles | 24 | €7,037 | €5,414 | -€1,623 | -23.1% |
| Current assets | 29/58 | €38,619 | €15,582 | -€23,037 | -59.7% |
| Amounts receivable within one year | 40/41 | €13,572 | €3,177 | -€10,395 | -76.6% |
| Trade receivables | 40 | €13,547 | €3,135 | -€10,411 | -76.9% |
| Other amounts receivable | 41 | €25 | €41 | +€16 | +63.5% |
| Cash at bank and in hand | 54/58 | €24,633 | €12,107 | -€12,527 | -50.9% |
| Deferred charges and accrued income | 490/1 | €413 | €299 | -€114 | -27.7% |
| Total equity and liabilities | 10/49 | €47,403 | €22,125 | -€25,278 | -53.3% |
| Equity | 10/15 | €4,639 | -€4,943 | -€9,582 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €639 | €0 | -€639 | -100% |
| Distributable reserves | 133 | €639 | €0 | -€639 | -100% |
| Profit (loss) carried forward | 14 | - | -€8,943 | -€8,943 | |
| Amounts payable | 17/49 | €42,764 | €27,068 | -€15,696 | -36.7% |
| Amounts payable within one year | 42/48 | €42,764 | €27,068 | -€15,696 | -36.7% |
| Trade debts | 44 | €14,378 | €4,283 | -€10,096 | -70.2% |
| Suppliers | 440/4 | €14,378 | €4,283 | -€10,096 | -70.2% |
| Advances received on contracts in progress | 46 | - | €1,602 | +€1,602 | |
| Taxes, remuneration and social security | 45 | €15,924 | €8,722 | -€7,202 | -45.2% |
| Taxes | 450/3 | €10,624 | €8,722 | -€1,902 | -17.9% |
| Remuneration and social security | 454/9 | €5,300 | €0 | -€5,300 | -100% |
| Other amounts payable | 47/48 | €12,461 | €12,461 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485 | €2,241 | +€756 | +50.9% |
| Other operating charges | 640/8 | €1,385 | €1,353 | -€32 | -2.3% |
| Gross operating margin | 9900 | €5,074 | -€4,400 | -€9,474 | |
| Operating profit (loss) | 9901 | €2,203 | -€7,994 | -€10,198 | |
| Financial charges | 65/66B | €982 | €1,588 | +€606 | +61.7% |
| Recurring financial charges | 65 | €982 | €1,588 | +€606 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | €1,222 | -€9,582 | -€10,803 | |
| Income taxes | 67/77 | €583 | €0 | -€583 | -100% |
| Profit (loss) for the period | 9904 | €639 | -€9,582 | -€10,220 | |
| Profit (loss) for the period to be appropriated | 9905 | €639 | -€9,582 | -€10,220 |
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 15 October 2026 via checked.be.