AICHELE CREATIONS: 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.
AICHELE CREATIONS
Largest movements
- Tangible fixed assets -€10,994
down €10,994 (-40.0%), from €27,467 to €16,473
- Receivables within one year +€7,512
up €7,512 (+15,139%), from €50 to €7,562
of which Trade receivables: +€6,555
- Deferred charges and accrued income -€622
no longer reported in 2025 (was €622)
- Profit (loss) carried forward -€74,237
down €74,237 (-27.3%), from -€271,672 to -€345,909
- Other debts +€36,030
up €36,030 (+23.2%), from €155,537 to €191,567
- Trade debts +€27,633
up €27,633 (+26.6%), from €103,787 to €131,420
- Tax, wage and social debts +€8,142
up €8,142 (+102%), from €7,974 to €16,116
of which Taxes: +€7,870
- Debts after one year -€4,000
down €4,000 (-12.5%), from €31,876 to €27,876
- Financial charges +€9,607
up €9,607 (+652%), from €1,475 to €11,082
- Staff costs -€6,773
down €6,773 (-20.9%), from €32,457 to €25,684
- Gross operating margin -€4,678
down €4,678 (-41.5%), from -€11,258 to -€15,936
- Depreciation -€2,564
down €2,564 (-31.8%), from €8,061 to €5,497
- Other operating charges +€230
up €230 (+38.3%), from €600 to €830
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,659 | €35,555 | -€4,104 | -10.3% |
| Fixed assets | 21/28 | €38,987 | €27,993 | -€10,994 | -28.2% |
| Tangible fixed assets | 22/27 | €27,467 | €16,473 | -€10,994 | -40.0% |
| Other tangible fixed assets | 26 | €27,467 | €16,473 | -€10,994 | -40.0% |
| Financial fixed assets | 28 | €11,520 | €11,520 | = | 0.0% |
| Current assets | 29/58 | €672 | €7,562 | +€6,890 | +1,025% |
| Amounts receivable within one year | 40/41 | €50 | €7,562 | +€7,512 | +15,139% |
| Trade receivables | 40 | - | €6,555 | +€6,555 | |
| Other amounts receivable | 41 | €50 | €1,006 | +€957 | +1,928% |
| Deferred charges and accrued income | 490/1 | €622 | - | -€622 | |
| Total equity and liabilities | 10/49 | €39,659 | €35,555 | -€4,104 | -10.3% |
| Equity | 10/15 | -€265,472 | -€339,709 | -€74,237 | -28.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,672 | -€345,909 | -€74,237 | -27.3% |
| Amounts payable | 17/49 | €305,131 | €375,263 | +€70,132 | +23.0% |
| Amounts payable after more than one year | 17 | €31,876 | €27,876 | -€4,000 | -12.5% |
| Other amounts payable | 178/9 | €31,876 | €27,876 | -€4,000 | -12.5% |
| Amounts payable within one year | 42/48 | €273,255 | €346,164 | +€72,909 | +26.7% |
| Financial debts | 43 | €5,958 | €7,063 | +€1,105 | +18.5% |
| Credit institutions | 430/8 | €5,958 | €7,063 | +€1,105 | +18.5% |
| Trade debts | 44 | €103,787 | €131,420 | +€27,633 | +26.6% |
| Suppliers | 440/4 | €103,787 | €131,420 | +€27,633 | +26.6% |
| Taxes, remuneration and social security | 45 | €7,974 | €16,116 | +€8,142 | +102% |
| Taxes | 450/3 | €3,984 | €11,854 | +€7,870 | +198% |
| Remuneration and social security | 454/9 | €3,990 | €4,261 | +€271 | +6.8% |
| Other amounts payable | 47/48 | €155,537 | €191,567 | +€36,030 | +23.2% |
| Accrued charges and deferred income | 492/3 | - | €1,223 | +€1,223 | |
| Remuneration, social security and pensions | 62 | €32,457 | €25,684 | -€6,773 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,061 | €5,497 | -€2,564 | -31.8% |
| Other operating charges | 640/8 | €600 | €830 | +€230 | +38.3% |
| Gross operating margin | 9900 | -€11,258 | -€15,936 | -€4,678 | -41.5% |
| Operating profit (loss) | 9901 | -€52,377 | -€47,947 | +€4,430 | +8.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,475 | €11,082 | +€9,607 | +652% |
| Recurring financial charges | 65 | €1,475 | €11,082 | +€9,607 | +652% |
| Profit (loss) for the period before taxes | 9903 | -€53,851 | -€59,029 | -€5,178 | -9.6% |
| Profit (loss) for the period | 9904 | -€53,851 | -€59,029 | -€5,178 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,851 | -€59,029 | -€5,178 | -9.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.