KM-ACHAKAR: 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.
KM-ACHAKAR
Largest movements
- Receivables within one year +€18,087
up €18,087 (+508%), from €3,560 to €21,647
of which Other amounts receivable: +€10,604
- Deferred charges and accrued income -€3,927
down €3,927 (-79.7%), from €4,928 to €1,001
- Cash +€3,540
new in 2025: €3,540
mainly Other debts (+€13,735) and Deferred charges and accrued income (+€3,927)
- Tangible fixed assets -€685
down €685 (-19.3%), from €3,554 to €2,869
- Other debts +€13,735
up €13,735 (+92.1%), from €14,917 to €28,652
- Tax, wage and social debts +€3,539
up €3,539 (+74.2%), from €4,770 to €8,309
of which Remuneration and social security: +€5,000
- Short-term financial debts -€344
no longer reported in 2025 (was €344)
- Gross operating margin -€113
down €113 (-10.9%), from €1,037 to €924
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 | €12,041 | €29,057 | +€17,015 | +141% |
| Fixed assets | 21/28 | €3,554 | €2,869 | -€685 | -19.3% |
| Tangible fixed assets | 22/27 | €3,554 | €2,869 | -€685 | -19.3% |
| Plant, machinery and equipment | 23 | €3,554 | €2,869 | -€685 | -19.3% |
| Current assets | 29/58 | €8,488 | €26,188 | +€17,700 | +209% |
| Amounts receivable within one year | 40/41 | €3,560 | €21,647 | +€18,087 | +508% |
| Trade receivables | 40 | €2,260 | €9,743 | +€7,483 | +331% |
| Other amounts receivable | 41 | €1,300 | €11,904 | +€10,604 | +816% |
| Cash at bank and in hand | 54/58 | - | €3,540 | +€3,540 | |
| Deferred charges and accrued income | 490/1 | €4,928 | €1,001 | -€3,927 | -79.7% |
| Total equity and liabilities | 10/49 | €12,041 | €29,057 | +€17,015 | +141% |
| Equity | 10/15 | -€7,990 | -€7,904 | +€86 | +1.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,990 | -€9,904 | +€86 | +0.9% |
| Amounts payable | 17/49 | €20,032 | €36,961 | +€16,929 | +84.5% |
| Amounts payable within one year | 42/48 | €20,032 | €36,961 | +€16,929 | +84.5% |
| Financial debts | 43 | €344 | - | -€344 | |
| Credit institutions | 430/8 | €344 | - | -€344 | |
| Taxes, remuneration and social security | 45 | €4,770 | €8,309 | +€3,539 | +74.2% |
| Taxes | 450/3 | €4,770 | €3,309 | -€1,461 | -30.6% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €14,917 | €28,652 | +€13,735 | +92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €686 | €685 | -€2 | -0.3% |
| Gross operating margin | 9900 | €1,037 | €924 | -€113 | -10.9% |
| Operating profit (loss) | 9901 | €351 | €240 | -€111 | -31.7% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €198 | €86 | -€111 | -56.3% |
| Profit (loss) for the period | 9904 | €198 | €86 | -€111 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €198 | €86 | -€111 | -56.3% |
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 25 October 2026 via checked.be.