Achterhof: 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.
Achterhof
Largest movements
- Cash +€42,195
up €42,195 (+113%), from €37,323 to €79,519
mainly Net result for the year (+€30,419) and Receivables after one year (+€23,089)
- Receivables after one year -€23,089
down €23,089 (-66.0%), from €35,000 to €11,911
- Tangible fixed assets -€16,406
down €16,406 (-21.2%), from €77,275 to €60,869
of which Furniture and vehicles: -€12,438
- Reserves +€30,419
up €30,419 (+25.8%), from €118,079 to €148,498
- Tax, wage and social debts -€15,387
down €15,387 (-40.2%), from €38,262 to €22,875
- Other debts -€7,890
down €7,890 (-46.1%), from €17,113 to €9,223
- Debts after one year -€7,097
down €7,097 (-36.0%), from €19,704 to €12,607
- Trade debts +€3,020
up €3,020 (+3,282%), from €92 to €3,112
- Gross operating margin -€16,820
down €16,820 (-21.9%), from €76,761 to €59,941
- Financial income +€979
up €979 (+4,742%), from €21 to €1,000
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 | €201,017 | €205,061 | +€4,044 | +2.0% |
| Fixed assets | 21/28 | €77,275 | €60,869 | -€16,406 | -21.2% |
| Tangible fixed assets | 22/27 | €77,275 | €60,869 | -€16,406 | -21.2% |
| Plant, machinery and equipment | 23 | €1,902 | €1,265 | -€636 | -33.5% |
| Furniture and vehicles | 24 | €45,417 | €32,979 | -€12,438 | -27.4% |
| Other tangible fixed assets | 26 | €29,957 | €26,624 | -€3,333 | -11.1% |
| Current assets | 29/58 | €123,742 | €144,193 | +€20,451 | +16.5% |
| Amounts receivable after more than one year | 29 | €35,000 | €11,911 | -€23,089 | -66.0% |
| Other amounts receivable | 291 | €35,000 | €11,911 | -€23,089 | -66.0% |
| Amounts receivable within one year | 40/41 | €51,418 | €52,763 | +€1,345 | +2.6% |
| Trade receivables | 40 | €16,418 | €17,620 | +€1,202 | +7.3% |
| Other amounts receivable | 41 | €35,000 | €35,143 | +€143 | +0.4% |
| Cash at bank and in hand | 54/58 | €37,323 | €79,519 | +€42,195 | +113% |
| Total equity and liabilities | 10/49 | €201,017 | €205,061 | +€4,044 | +2.0% |
| Equity | 10/15 | €119,079 | €149,498 | +€30,419 | +25.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €118,079 | €148,498 | +€30,419 | +25.8% |
| Distributable reserves | 133 | €118,079 | €148,498 | +€30,419 | +25.8% |
| Amounts payable | 17/49 | €81,938 | €55,563 | -€26,375 | -32.2% |
| Amounts payable after more than one year | 17 | €19,704 | €12,607 | -€7,097 | -36.0% |
| Financial debts | 170/4 | €19,704 | €12,607 | -€7,097 | -36.0% |
| Amounts payable within one year | 42/48 | €62,234 | €42,308 | -€19,926 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €6,767 | €7,097 | +€331 | +4.9% |
| Trade debts | 44 | €92 | €3,112 | +€3,020 | +3,282% |
| Suppliers | 440/4 | €92 | €3,112 | +€3,020 | +3,282% |
| Taxes, remuneration and social security | 45 | €38,262 | €22,875 | -€15,387 | -40.2% |
| Taxes | 450/3 | €38,262 | €22,875 | -€15,387 | -40.2% |
| Other amounts payable | 47/48 | €17,113 | €9,223 | -€7,890 | -46.1% |
| Accrued charges and deferred income | 492/3 | - | €648 | +€648 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,363 | €16,406 | +€44 | +0.3% |
| Other operating charges | 640/8 | €1,030 | €773 | -€257 | -25.0% |
| Gross operating margin | 9900 | €76,761 | €59,941 | -€16,820 | -21.9% |
| Operating profit (loss) | 9901 | €59,368 | €42,761 | -€16,607 | -28.0% |
| Financial income | 75/76B | €21 | €1,000 | +€979 | +4,742% |
| Recurring financial income | 75 | €21 | €1,000 | +€979 | +4,742% |
| Financial charges | 65/66B | €1,603 | €1,936 | +€334 | +20.8% |
| Recurring financial charges | 65 | €1,603 | €1,936 | +€334 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €57,786 | €41,825 | -€15,961 | -27.6% |
| Income taxes | 67/77 | €10,691 | €11,405 | +€714 | +6.7% |
| Profit (loss) for the period | 9904 | €47,095 | €30,419 | -€16,676 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,095 | €30,419 | -€16,676 | -35.4% |
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 23 October 2026 via checked.be.