ACHTATOU: 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.
ACHTATOU
Largest movements
- Cash -€11,083
down €11,083 (-97.1%), from €11,412 to €330
mainly Other debts (-€8,738) and Net result for the year (-€4,793)
- Receivables within one year -€2,517
down €2,517 (-88.8%), from €2,834 to €317
of which Trade receivables: -€2,834
- Stocks and contracts -€1,005
down €1,005 (-55.2%), from €1,821 to €816
- Tangible fixed assets -€678
down €678 (-34.8%), from €1,950 to €1,272
- Deferred charges and accrued income -€264
no longer reported in 2024 (was €264)
- Other debts -€8,738
down €8,738 (-17.9%), from €48,887 to €40,150
- Profit (loss) carried forward -€4,793
down €4,793 (-11.4%), from -€42,212 to -€47,005
- Trade debts -€1,131
down €1,131 (-29.7%), from €3,805 to €2,674
- Tax, wage and social debts -€885
no longer reported in 2024 (was €885)
- Gross operating margin -€32,613
down €32,613 (-99.3%), from €32,853 to €241
- Staff costs -€9,791
down €9,791 (-72.0%), from €13,590 to €3,800
- Depreciation +€594
up €594 (+711%), from €84 to €678
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,281 | €2,734 | -€15,547 | -85.0% |
| Fixed assets | 21/28 | €1,950 | €1,272 | -€678 | -34.8% |
| Tangible fixed assets | 22/27 | €1,950 | €1,272 | -€678 | -34.8% |
| Furniture and vehicles | 24 | €1,950 | €1,272 | -€678 | -34.8% |
| Current assets | 29/58 | €16,331 | €1,463 | -€14,869 | -91.0% |
| Stocks and contracts in progress | 3 | €1,821 | €816 | -€1,005 | -55.2% |
| Stocks | 30/36 | €1,821 | €816 | -€1,005 | -55.2% |
| Amounts receivable within one year | 40/41 | €2,834 | €317 | -€2,517 | -88.8% |
| Trade receivables | 40 | €2,834 | - | -€2,834 | |
| Other amounts receivable | 41 | - | €317 | +€317 | |
| Cash at bank and in hand | 54/58 | €11,412 | €330 | -€11,083 | -97.1% |
| Deferred charges and accrued income | 490/1 | €264 | - | -€264 | |
| Total equity and liabilities | 10/49 | €18,281 | €2,734 | -€15,547 | -85.0% |
| Equity | 10/15 | -€35,296 | -€40,089 | -€4,793 | -13.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €710 | €710 | = | 0.0% |
| Non-distributable reserves | 130/1 | €710 | €710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €710 | €710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,212 | -€47,005 | -€4,793 | -11.4% |
| Amounts payable | 17/49 | €53,577 | €42,824 | -€10,753 | -20.1% |
| Amounts payable within one year | 42/48 | €53,577 | €42,824 | -€10,753 | -20.1% |
| Trade debts | 44 | €3,805 | €2,674 | -€1,131 | -29.7% |
| Suppliers | 440/4 | €3,805 | €2,674 | -€1,131 | -29.7% |
| Taxes, remuneration and social security | 45 | €885 | - | -€885 | |
| Taxes | 450/3 | €885 | - | -€885 | |
| Other amounts payable | 47/48 | €48,887 | €40,150 | -€8,738 | -17.9% |
| Remuneration, social security and pensions | 62 | €13,590 | €3,800 | -€9,791 | -72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84 | €678 | +€594 | +711% |
| Other operating charges | 640/8 | €444 | €353 | -€91 | -20.4% |
| Gross operating margin | 9900 | €32,853 | €241 | -€32,613 | -99.3% |
| Operating profit (loss) | 9901 | €18,736 | -€4,590 | -€23,325 | |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €231 | €204 | -€27 | -11.9% |
| Recurring financial charges | 65 | €231 | €204 | -€27 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €18,526 | -€4,793 | -€23,319 | |
| Profit (loss) for the period | 9904 | €18,526 | -€4,793 | -€23,319 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,526 | -€4,793 | -€23,319 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.