ACHTEN: 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.
ACHTEN
Largest movements
- Receivables within one year +€64,386
up €64,386 (+92.2%), from €69,853 to €134,239
of which Other amounts receivable: +€38,796
- Cash +€59,657
up €59,657 (+49.2%), from €121,341 to €180,998
mainly Net result for the year (+€178,406) and Accrued charges and deferred income (+€53,356)
- Tangible fixed assets -€22,843
down €22,843 (-50.6%), from €45,164 to €22,321
of which Furniture and vehicles: -€22,597
- Deferred charges and accrued income -€9,353
down €9,353 (-64.0%), from €14,605 to €5,252
- Accrued charges and deferred income +€53,356
up €53,356 (+1,085%), from €4,919 to €58,275
- Other debts +€31,074
up €31,074 (+21.1%), from €147,332 to €178,406
- Tax, wage and social debts +€10,954
up €10,954 (+32.2%), from €34,040 to €44,994
of which Taxes: +€19,603
- Trade debts -€3,538
down €3,538 (-12.3%), from €28,662 to €25,125
- Gross operating margin +€34,268
up €34,268 (+10.0%), from €341,311 to €375,579
- Staff costs -€24,506
down €24,506 (-17.7%), from €138,432 to €113,926
- Taxes +€12,782
up €12,782 (+27.0%), from €47,281 to €60,063
- Depreciation -€5,577
down €5,577 (-22.6%), from €24,627 to €19,050
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 | €254,953 | €346,800 | +€91,846 | +36.0% |
| Fixed assets | 21/28 | €49,154 | €26,311 | -€22,843 | -46.5% |
| Tangible fixed assets | 22/27 | €45,164 | €22,321 | -€22,843 | -50.6% |
| Land and buildings | 22 | €2,101 | €1,855 | -€246 | -11.7% |
| Furniture and vehicles | 24 | €43,063 | €20,466 | -€22,597 | -52.5% |
| Financial fixed assets | 28 | €3,990 | €3,990 | = | 0.0% |
| Current assets | 29/58 | €205,799 | €320,489 | +€114,689 | +55.7% |
| Amounts receivable within one year | 40/41 | €69,853 | €134,239 | +€64,386 | +92.2% |
| Trade receivables | 40 | €58,436 | €84,025 | +€25,589 | +43.8% |
| Other amounts receivable | 41 | €11,417 | €50,214 | +€38,796 | +340% |
| Cash at bank and in hand | 54/58 | €121,341 | €180,998 | +€59,657 | +49.2% |
| Deferred charges and accrued income | 490/1 | €14,605 | €5,252 | -€9,353 | -64.0% |
| Total equity and liabilities | 10/49 | €254,953 | €346,800 | +€91,846 | +36.0% |
| Equity | 10/15 | €40,000 | €40,000 | = | 0.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €214,953 | €306,800 | +€91,846 | +42.7% |
| Amounts payable within one year | 42/48 | €210,035 | €248,525 | +€38,490 | +18.3% |
| Trade debts | 44 | €28,662 | €25,125 | -€3,538 | -12.3% |
| Suppliers | 440/4 | €28,662 | €25,125 | -€3,538 | -12.3% |
| Taxes, remuneration and social security | 45 | €34,040 | €44,994 | +€10,954 | +32.2% |
| Taxes | 450/3 | €3,530 | €23,133 | +€19,603 | +555% |
| Remuneration and social security | 454/9 | €30,510 | €21,861 | -€8,649 | -28.3% |
| Other amounts payable | 47/48 | €147,332 | €178,406 | +€31,074 | +21.1% |
| Accrued charges and deferred income | 492/3 | €4,919 | €58,275 | +€53,356 | +1,085% |
| Non-recurring operating income | 76A | €0 | €29,246 | +€29,246 | |
| Remuneration, social security and pensions | 62 | €138,432 | €113,926 | -€24,506 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,627 | €19,050 | -€5,577 | -22.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,901 | +€1,901 | |
| Other operating charges | 640/8 | €2,396 | €2,128 | -€268 | -11.2% |
| Gross operating margin | 9900 | €341,311 | €375,579 | +€34,268 | +10.0% |
| Operating profit (loss) | 9901 | €175,856 | €238,574 | +€62,718 | +35.7% |
| Financial income | 75/76B | €133 | €3 | -€130 | -97.5% |
| Recurring financial income | 75 | €133 | €3 | -€130 | -97.5% |
| Financial charges | 65/66B | €201 | €108 | -€93 | -46.2% |
| Recurring financial charges | 65 | €201 | €108 | -€93 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €175,789 | €238,469 | +€62,681 | +35.7% |
| Income taxes | 67/77 | €47,281 | €60,063 | +€12,782 | +27.0% |
| Profit (loss) for the period | 9904 | €128,508 | €178,406 | +€49,898 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €128,508 | €178,406 | +€49,898 | +38.8% |
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 13 October 2026 via checked.be.