ACHYVES: 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.
ACHYVES
Largest movements
- Cash -€30,223
down €30,223 (-72.8%), from €41,506 to €11,283
mainly Debts after one year (-€19,917) and Contributions, distributions and other (-€19,369)
- Receivables within one year -€9,424
down €9,424 (-24.2%), from €38,926 to €29,502
of which Trade receivables: -€22,489
- Debts after one year -€19,917
down €19,917 (-47.7%), from €41,754 to €21,837
- Reserves -€19,369
down €19,369 (-18.0%), from €107,370 to €88,001
of which Distributable reserves: -€17,509
- Other debts +€16,369
up €16,369 (+545.6%), from €3,000 to €19,369
- Tax, wage and social debts -€12,372
down €12,372 (-82.6%), from €14,985 to €2,614
- Profit (loss) carried forward -€2,897
down €2,897 (-10.4%), from €27,914 to €25,017
- Gross operating margin -€44,673
down €44,673 (-76.8%), from €58,175 to €13,502
- Taxes -€10,229
down €10,229 (-89.5%), from €11,434 to €1,205
- Depreciation -€4,699
down €4,699 (-28.7%), from €16,349 to €11,650
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 | €223,677 | €183,372 | -€40,305 | -18.0% |
| Fixed assets | 21/28 | €142,952 | €142,026 | -€926 | -0.6% |
| Tangible fixed assets | 22/27 | €142,952 | €142,026 | -€926 | -0.6% |
| Land and buildings | 22 | €122,512 | €117,315 | -€5,198 | -4.2% |
| Furniture and vehicles | 24 | €20,440 | €24,711 | +€4,271 | +20.9% |
| Current assets | 29/58 | €80,725 | €41,346 | -€39,379 | -48.8% |
| Amounts receivable within one year | 40/41 | €38,926 | €29,502 | -€9,424 | -24.2% |
| Trade receivables | 40 | €37,418 | €14,929 | -€22,489 | -60.1% |
| Other amounts receivable | 41 | €1,508 | €14,573 | +€13,065 | +866.3% |
| Cash at bank and in hand | 54/58 | €41,506 | €11,283 | -€30,223 | -72.8% |
| Deferred charges and accrued income | 490/1 | €292 | €560 | +€268 | +91.6% |
| Total equity and liabilities | 10/49 | €223,677 | €183,372 | -€40,305 | -18.0% |
| Equity | 10/15 | €141,484 | €119,218 | -€22,266 | -15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,370 | €88,001 | -€19,369 | -18.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Tax-exempt reserves | 132 | €4,933 | €4,933 | = | 0.0% |
| Distributable reserves | 133 | €100,578 | €83,068 | -€17,509 | -17.4% |
| Profit (loss) carried forward | 14 | €27,914 | €25,017 | -€2,897 | -10.4% |
| Amounts payable | 17/49 | €82,193 | €64,154 | -€18,039 | -21.9% |
| Amounts payable after more than one year | 17 | €41,754 | €21,837 | -€19,917 | -47.7% |
| Financial debts | 170/4 | €41,754 | €21,837 | -€19,917 | -47.7% |
| Amounts payable within one year | 42/48 | €40,439 | €42,317 | +€1,877 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €19,688 | €19,917 | +€229 | +1.2% |
| Trade debts | 44 | €2,766 | €417 | -€2,349 | -84.9% |
| Suppliers | 440/4 | €2,766 | €417 | -€2,349 | -84.9% |
| Taxes, remuneration and social security | 45 | €14,985 | €2,614 | -€12,372 | -82.6% |
| Taxes | 450/3 | €14,985 | €2,614 | -€12,372 | -82.6% |
| Other amounts payable | 47/48 | €3,000 | €19,369 | +€16,369 | +545.6% |
| Non-recurring operating income | 76A | - | €201 | +€201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,349 | €11,650 | -€4,699 | -28.7% |
| Other operating charges | 640/8 | €1,802 | €2,326 | +€524 | +29.1% |
| Non-recurring operating charges | 66A | - | €356 | +€356 | |
| Gross operating margin | 9900 | €58,175 | €13,502 | -€44,673 | -76.8% |
| Operating profit (loss) | 9901 | €40,024 | -€830 | -€40,854 | |
| Financial income | 75/76B | €244 | €250 | +€5 | +2.2% |
| Recurring financial income | 75 | €244 | €250 | +€5 | +2.2% |
| Financial charges | 65/66B | €1,059 | €1,112 | +€53 | +5.0% |
| Recurring financial charges | 65 | €1,059 | €1,112 | +€53 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €39,209 | -€1,692 | -€40,902 | |
| Income taxes | 67/77 | €11,434 | €1,205 | -€10,229 | -89.5% |
| Profit (loss) for the period | 9904 | €27,776 | -€2,897 | -€30,672 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,776 | -€2,897 | -€30,672 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.