AKACHAOUI: 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.
AKACHAOUI
Largest movements
- Receivables within one year +€6,308
new in 2023: €6,308
of which Trade receivables: +€3,240
- Cash -€5,009
down €5,009 (-55.2%), from €9,070 to €4,061
- Receivables after one year -€3,415
no longer reported in 2023 (was €3,415)
- Tangible fixed assets +€3,213
up €3,213 (+33.1%), from €9,696 to €12,908
of which Furniture and vehicles: +€3,213
- Tax, wage and social debts +€2,897
up €2,897 (+120%), from €2,423 to €5,320
- Other debts -€2,304
down €2,304 (-23.8%), from €9,689 to €7,385
- Trade debts +€504
up €504 (+203%), from €248 to €752
- Purchases and services +€84,754
up €84,754 (+229%), from €37,076 to €121,830
- Turnover +€81,603
up €81,603 (+166%), from €49,259 to €130,861
- Gross operating margin -€9,763
down €9,763 (-80.1%), from €12,182 to €2,419
- Taxes -€1,489
no longer reported in 2023 (was €1,489)
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,931 | €24,027 | +€1,096 | +4.8% |
| Fixed assets | 21/28 | €9,696 | €12,908 | +€3,213 | +33.1% |
| Tangible fixed assets | 22/27 | €9,696 | €12,908 | +€3,213 | +33.1% |
| Plant, machinery and equipment | 23 | €9,696 | €9,696 | = | 0.0% |
| Furniture and vehicles | 24 | - | €3,213 | +€3,213 | |
| Current assets | 29/58 | €13,235 | €11,119 | -€2,116 | -16.0% |
| Amounts receivable after more than one year | 29 | €3,415 | - | -€3,415 | |
| Trade receivables | 290 | €3,415 | - | -€3,415 | |
| Stocks and contracts in progress | 3 | €750 | €750 | = | 0.0% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €6,308 | +€6,308 | |
| Trade receivables | 40 | - | €3,240 | +€3,240 | |
| Other amounts receivable | 41 | - | €3,067 | +€3,067 | |
| Cash at bank and in hand | 54/58 | €9,070 | €4,061 | -€5,009 | -55.2% |
| Total equity and liabilities | 10/49 | €22,931 | €24,027 | +€1,096 | +4.8% |
| Equity | 10/15 | €10,571 | €10,571 | = | 0.0% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Contributions outside capital | 11 | €5,500 | €5,500 | = | 0.0% |
| Other | 1109/19 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,071 | €5,071 | = | 0.0% |
| Amounts payable | 17/49 | €12,360 | €13,456 | +€1,096 | +8.9% |
| Amounts payable within one year | 42/48 | €12,360 | €13,456 | +€1,096 | +8.9% |
| Trade debts | 44 | €248 | €752 | +€504 | +203% |
| Suppliers | 440/4 | €248 | €752 | +€504 | +203% |
| Taxes, remuneration and social security | 45 | €2,423 | €5,320 | +€2,897 | +120% |
| Taxes | 450/3 | €2,423 | €5,320 | +€2,897 | +120% |
| Other amounts payable | 47/48 | €9,689 | €7,385 | -€2,304 | -23.8% |
| Turnover | 70 | €49,259 | €130,861 | +€81,603 | +166% |
| Goods, raw materials, services and sundry goods | 60/61 | €37,076 | €121,830 | +€84,754 | +229% |
| Remuneration, social security and pensions | 62 | €291 | - | -€291 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,883 | €762 | -€1,121 | -59.5% |
| Other operating charges | 640/8 | €573 | €1,584 | +€1,011 | +176% |
| Gross operating margin | 9900 | €12,182 | €2,419 | -€9,763 | -80.1% |
| Operating profit (loss) | 9901 | €9,435 | €73 | -€9,362 | -99.2% |
| Financial charges | 65/66B | €360 | €73 | -€288 | -79.8% |
| Recurring financial charges | 65 | €360 | €73 | -€288 | -79.8% |
| Profit (loss) for the period before taxes | 9903 | €9,074 | - | -€9,074 | |
| Income taxes | 67/77 | €1,489 | - | -€1,489 | |
| Profit (loss) for the period | 9904 | €7,585 | - | -€7,585 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,585 | - | -€7,585 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.