Achten: 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.
Achten
Largest movements
- Stocks and contracts -€5,429
down €5,429 (-16.1%), from €33,814 to €28,384
- Cash +€2,607
up €2,607 (+44.3%), from €5,887 to €8,494
mainly Trade debts (+€6,757) and Stocks and contracts (+€5,429)
- Profit (loss) carried forward -€10,443
down €10,443 (-10.5%), from -€99,879 to -€110,321
- Trade debts +€6,757
up €6,757 (+296.7%), from €2,277 to €9,035
- Gross operating margin -€13,560
down €13,560 (-46.7%), from €29,042 to €15,482
- Staff costs -€2,645
down €2,645 (-12.5%), from €21,199 to €18,554
- Financial charges -€534
down €534 (-11.7%), from €4,549 to €4,015
- Other operating charges +€437
up €437 (+16.6%), from €2,633 to €3,070
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 | €252,702 | €249,448 | -€3,254 | -1.3% |
| Fixed assets | 21/28 | €209,826 | €209,637 | -€189 | -0.1% |
| Tangible fixed assets | 22/27 | €209,826 | €209,637 | -€189 | -0.1% |
| Land and buildings | 22 | €209,448 | €209,448 | = | 0.0% |
| Furniture and vehicles | 24 | €378 | €189 | -€189 | -50.0% |
| Current assets | 29/58 | €42,876 | €39,811 | -€3,065 | -7.1% |
| Stocks and contracts in progress | 3 | €33,814 | €28,384 | -€5,429 | -16.1% |
| Stocks | 30/36 | €33,814 | €28,384 | -€5,429 | -16.1% |
| Amounts receivable within one year | 40/41 | €1,183 | €2,733 | +€1,549 | +130.9% |
| Trade receivables | 40 | €1,183 | €2,733 | +€1,549 | +130.9% |
| Other amounts receivable | 41 | - | €0 | = | |
| Current investments | 50/53 | €200 | €200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,887 | €8,494 | +€2,607 | +44.3% |
| Deferred charges and accrued income | 490/1 | €1,792 | - | -€1,792 | |
| Total equity and liabilities | 10/49 | €252,702 | €249,448 | -€3,254 | -1.3% |
| Equity | 10/15 | €11,730 | €1,288 | -€10,443 | -89.0% |
| Contributions | 10/11 | €104,115 | €104,115 | = | 0.0% |
| Reserves | 13 | €7,493 | €7,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,493 | €0 | -€7,493 | -100.0% |
| Reserves not available under the articles | 1311 | €7,493 | €0 | -€7,493 | -100.0% |
| Distributable reserves | 133 | - | €7,493 | +€7,493 | |
| Profit (loss) carried forward | 14 | -€99,879 | -€110,321 | -€10,443 | -10.5% |
| Amounts payable | 17/49 | €240,972 | €248,160 | +€7,189 | +3.0% |
| Amounts payable after more than one year | 17 | €221,633 | €221,101 | -€532 | -0.2% |
| Financial debts | 170/4 | €221,633 | €221,101 | -€532 | -0.2% |
| Amounts payable within one year | 42/48 | €18,389 | €27,059 | +€8,670 | +47.1% |
| Current portion of amounts payable after more than one year | 42 | €10,898 | €11,477 | +€579 | +5.3% |
| Financial debts | 43 | - | €85 | +€85 | |
| Credit institutions | 430/8 | - | €85 | +€85 | |
| Trade debts | 44 | €2,277 | €9,035 | +€6,757 | +296.7% |
| Suppliers | 440/4 | €2,277 | €9,035 | +€6,757 | +296.7% |
| Taxes, remuneration and social security | 45 | €5,214 | €6,462 | +€1,248 | +23.9% |
| Taxes | 450/3 | €216 | €1,320 | +€1,105 | +511.9% |
| Remuneration and social security | 454/9 | €4,998 | €5,142 | +€144 | +2.9% |
| Accrued charges and deferred income | 492/3 | €949 | €0 | -€949 | -100.0% |
| Remuneration, social security and pensions | 62 | €21,199 | €18,554 | -€2,645 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189 | €189 | = | 0.0% |
| Other operating charges | 640/8 | €2,633 | €3,070 | +€437 | +16.6% |
| Gross operating margin | 9900 | €29,042 | €15,482 | -€13,560 | -46.7% |
| Operating profit (loss) | 9901 | €5,020 | -€6,331 | -€11,351 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +6640.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +6640.0% |
| Financial charges | 65/66B | €4,549 | €4,015 | -€534 | -11.7% |
| Recurring financial charges | 65 | €4,549 | €4,015 | -€534 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €471 | -€10,343 | -€10,814 | |
| Income taxes | 67/77 | €109 | €100 | -€9 | -8.3% |
| Profit (loss) for the period | 9904 | €362 | -€10,443 | -€10,805 | |
| Profit (loss) for the period to be appropriated | 9905 | €362 | -€10,443 | -€10,805 |
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.