Het Achterhuis: 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.
Het Achterhuis
Largest movements
- Cash +€11,271
up €11,271 (+97.8%), from €11,520 to €22,791
mainly Net result for the year (+€10,693) and Depreciation (+€7,477)
- Tangible fixed assets -€7,477
down €7,477 (-7.8%), from €96,304 to €88,826
of which Land and buildings: -€4,387
- Receivables within one year -€2,086
down €2,086 (-13.9%), from €14,959 to €12,874
of which Other amounts receivable: -€1,387
- Profit (loss) carried forward +€10,693
up €10,693 (+66.8%), from €16,020 to €26,713
- Debts after one year -€10,301
down €10,301 (-24.8%), from €41,535 to €31,234
- Trade debts +€1,826
up €1,826 (+3,854%), from €47 to €1,874
- Gross operating margin +€14,534
up €14,534 (+215%), from €6,752 to €21,286
- Depreciation -€252
down €252 (-3.3%), from €7,729 to €7,477
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 | €123,149 | €124,927 | +€1,778 | +1.4% |
| Fixed assets | 21/28 | €96,304 | €88,826 | -€7,477 | -7.8% |
| Tangible fixed assets | 22/27 | €96,304 | €88,826 | -€7,477 | -7.8% |
| Land and buildings | 22 | €88,339 | €83,952 | -€4,387 | -5.0% |
| Plant, machinery and equipment | 23 | €6,825 | €3,735 | -€3,090 | -45.3% |
| Furniture and vehicles | 24 | €1,140 | €1,140 | = | 0.0% |
| Current assets | 29/58 | €26,845 | €36,101 | +€9,256 | +34.5% |
| Amounts receivable within one year | 40/41 | €14,959 | €12,874 | -€2,086 | -13.9% |
| Trade receivables | 40 | €2,588 | €1,890 | -€698 | -27.0% |
| Other amounts receivable | 41 | €12,371 | €10,984 | -€1,387 | -11.2% |
| Cash at bank and in hand | 54/58 | €11,520 | €22,791 | +€11,271 | +97.8% |
| Deferred charges and accrued income | 490/1 | €366 | €436 | +€70 | +19.0% |
| Total equity and liabilities | 10/49 | €123,149 | €124,927 | +€1,778 | +1.4% |
| Equity | 10/15 | €70,431 | €81,124 | +€10,693 | +15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,811 | €35,811 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,602 | €33,602 | = | 0.0% |
| Distributable reserves | 133 | €350 | €350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,020 | €26,713 | +€10,693 | +66.8% |
| Amounts payable | 17/49 | €52,718 | €43,803 | -€8,915 | -16.9% |
| Amounts payable after more than one year | 17 | €41,535 | €31,234 | -€10,301 | -24.8% |
| Financial debts | 170/4 | €41,535 | €31,234 | -€10,301 | -24.8% |
| Amounts payable within one year | 42/48 | €11,183 | €12,569 | +€1,386 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €10,100 | €10,301 | +€202 | +2.0% |
| Trade debts | 44 | €47 | €1,874 | +€1,826 | +3,854% |
| Suppliers | 440/4 | €47 | €1,874 | +€1,826 | +3,854% |
| Taxes, remuneration and social security | 45 | €796 | €66 | -€730 | -91.7% |
| Taxes | 450/3 | €796 | €66 | -€730 | -91.7% |
| Other amounts payable | 47/48 | €240 | €328 | +€88 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,729 | €7,477 | -€252 | -3.3% |
| Other operating charges | 640/8 | €1,895 | €1,954 | +€59 | +3.1% |
| Gross operating margin | 9900 | €6,752 | €21,286 | +€14,534 | +215% |
| Operating profit (loss) | 9901 | -€2,873 | €11,855 | +€14,727 | |
| Financial income | 75/76B | €0 | €12 | +€12 | +2,873% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +2,873% |
| Financial charges | 65/66B | €1,371 | €1,174 | -€197 | -14.4% |
| Recurring financial charges | 65 | €1,371 | €1,174 | -€197 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,243 | €10,693 | +€14,936 | |
| Profit (loss) for the period | 9904 | -€4,243 | €10,693 | +€14,936 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,243 | €10,693 | +€14,936 |
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 24 October 2026 via checked.be.