Achten-Simons: 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-Simons
Largest movements
- Tangible fixed assets +€29,862
up €29,862 (+12.2%), from €245,408 to €275,270
of which Land and buildings: +€24,545
- Cash -€24,532
down €24,532 (-28.8%), from €85,169 to €60,637
mainly Investment in fixed assets (net) (-€39,245) and Debts after one year (-€24,659)
- Receivables within one year +€3,547
up €3,547 (+143.3%), from €2,475 to €6,022
- Debts after one year -€24,659
down €24,659 (-10.6%), from €231,614 to €206,955
- Other debts +€13,140
up €13,140 (+16.2%), from €81,247 to €94,386
- Reserves +€9,901
up €9,901 (+215.5%), from €4,594 to €14,495
- Tax, wage and social debts +€4,251
up €4,251 (+83.4%), from €5,098 to €9,349
- Gross operating margin +€27,175
up €27,175 (+15430.8%), from €176 to €27,351
- Depreciation +€2,578
up €2,578 (+37.9%), from €6,805 to €9,383
- Financial charges -€2,015
down €2,015 (-36.7%), from €5,484 to €3,469
- Other operating charges +€989
up €989 (+137.9%), from €717 to €1,706
- Staff costs +€320
up €320 (+9.1%), from €3,520 to €3,840
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 | €347,428 | €353,472 | +€6,043 | +1.7% |
| Fixed assets | 21/28 | €245,408 | €275,270 | +€29,862 | +12.2% |
| Tangible fixed assets | 22/27 | €245,408 | €275,270 | +€29,862 | +12.2% |
| Land and buildings | 22 | €239,375 | €263,920 | +€24,545 | +10.3% |
| Plant, machinery and equipment | 23 | €1,436 | €958 | -€479 | -33.3% |
| Furniture and vehicles | 24 | €2,551 | €8,602 | +€6,051 | +237.2% |
| Other tangible fixed assets | 26 | €2,046 | €1,790 | -€256 | -12.5% |
| Current assets | 29/58 | €102,020 | €78,202 | -€23,818 | -23.3% |
| Stocks and contracts in progress | 3 | €14,376 | €11,543 | -€2,833 | -19.7% |
| Contracts in progress | 37 | €14,376 | €11,543 | -€2,833 | -19.7% |
| Amounts receivable within one year | 40/41 | €2,475 | €6,022 | +€3,547 | +143.3% |
| Other amounts receivable | 41 | €2,475 | €6,022 | +€3,547 | +143.3% |
| Cash at bank and in hand | 54/58 | €85,169 | €60,637 | -€24,532 | -28.8% |
| Total equity and liabilities | 10/49 | €347,428 | €353,472 | +€6,043 | +1.7% |
| Equity | 10/15 | €9,594 | €19,495 | +€9,901 | +103.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,594 | €14,495 | +€9,901 | +215.5% |
| Distributable reserves | 133 | €4,594 | €14,495 | +€9,901 | +215.5% |
| Amounts payable | 17/49 | €337,834 | €333,977 | -€3,858 | -1.1% |
| Amounts payable after more than one year | 17 | €231,614 | €206,955 | -€24,659 | -10.6% |
| Financial debts | 170/4 | €231,614 | €206,955 | -€24,659 | -10.6% |
| Amounts payable within one year | 42/48 | €106,220 | €127,021 | +€20,802 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €19,875 | €23,286 | +€3,411 | +17.2% |
| Taxes, remuneration and social security | 45 | €5,098 | €9,349 | +€4,251 | +83.4% |
| Taxes | 450/3 | €5,098 | €9,349 | +€4,251 | +83.4% |
| Other amounts payable | 47/48 | €81,247 | €94,386 | +€13,140 | +16.2% |
| Remuneration, social security and pensions | 62 | €3,520 | €3,840 | +€320 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,805 | €9,383 | +€2,578 | +37.9% |
| Other operating charges | 640/8 | €717 | €1,706 | +€989 | +137.9% |
| Gross operating margin | 9900 | €176 | €27,351 | +€27,175 | +15430.8% |
| Operating profit (loss) | 9901 | -€10,866 | €12,423 | +€23,289 | |
| Financial income | 75/76B | €1,265 | €947 | -€318 | -25.1% |
| Recurring financial income | 75 | €1,265 | €449 | -€816 | -64.5% |
| Non-recurring financial income | 76B | - | €498 | +€498 | |
| Financial charges | 65/66B | €5,484 | €3,469 | -€2,015 | -36.7% |
| Recurring financial charges | 65 | €5,484 | €3,469 | -€2,015 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,085 | €9,901 | +€24,986 | |
| Profit (loss) for the period | 9904 | -€15,085 | €9,901 | +€24,986 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,085 | €9,901 | +€24,986 |
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 11 October 2026 via checked.be.