WOUTER VAN ACHTE: 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.
WOUTER VAN ACHTE
Largest movements
- Cash -€7,225
down €7,225 (-32.9%), from €21,933 to €14,708
mainly Tax, wage and social debts (-€4,852) and Current portion of long-term debt (-€3,422)
- Tangible fixed assets -€6,459
down €6,459 (-90.9%), from €7,104 to €645
of which Furniture and vehicles: -€6,057
- Tax, wage and social debts -€4,852
down €4,852 (-50.3%), from €9,644 to €4,792
- Current portion of long-term debt -€3,422
no longer reported in 2025 (was €3,422)
- Other debts -€3,284
down €3,284 (-27.8%), from €11,825 to €8,540
- Profit (loss) carried forward -€2,168
down €2,168 (-20.4%), from €10,634 to €8,466
- Turnover -€72,949
no longer reported in 2025 (was €72,949)
- Purchases and services -€58,270
no longer reported in 2025 (was €58,270)
- Gross operating margin -€9,508
down €9,508 (-64.8%), from €14,679 to €5,171
- Taxes -€2,010
down €2,010 (-96.2%), from €2,091 to €80
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 | €38,025 | €24,355 | -€13,670 | -35.9% |
| Fixed assets | 21/28 | €7,104 | €645 | -€6,459 | -90.9% |
| Tangible fixed assets | 22/27 | €7,104 | €645 | -€6,459 | -90.9% |
| Plant, machinery and equipment | 23 | €1,047 | €645 | -€403 | -38.4% |
| Furniture and vehicles | 24 | €6,057 | - | -€6,057 | |
| Current assets | 29/58 | €30,921 | €23,710 | -€7,210 | -23.3% |
| Amounts receivable within one year | 40/41 | €8,988 | €9,002 | +€14 | +0.2% |
| Trade receivables | 40 | €8,988 | €9,002 | +€14 | +0.2% |
| Cash at bank and in hand | 54/58 | €21,933 | €14,708 | -€7,225 | -32.9% |
| Total equity and liabilities | 10/49 | €38,025 | €24,355 | -€13,670 | -35.9% |
| Equity | 10/15 | €13,134 | €10,966 | -€2,168 | -16.5% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,634 | €8,466 | -€2,168 | -20.4% |
| Amounts payable | 17/49 | €24,891 | €13,389 | -€11,502 | -46.2% |
| Amounts payable within one year | 42/48 | €24,891 | €13,389 | -€11,502 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €3,422 | - | -€3,422 | |
| Trade debts | 44 | - | €57 | +€57 | |
| Suppliers | 440/4 | - | €57 | +€57 | |
| Taxes, remuneration and social security | 45 | €9,644 | €4,792 | -€4,852 | -50.3% |
| Taxes | 450/3 | €9,644 | €4,792 | -€4,852 | -50.3% |
| Other amounts payable | 47/48 | €11,825 | €8,540 | -€3,284 | -27.8% |
| Turnover | 70 | €72,949 | - | -€72,949 | |
| Goods, raw materials, services and sundry goods | 60/61 | €58,270 | - | -€58,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,550 | €6,459 | -€91 | -1.4% |
| Other operating charges | 640/8 | €381 | €389 | +€7 | +2.0% |
| Non-recurring operating charges | 66A | - | €175 | +€175 | |
| Gross operating margin | 9900 | €14,679 | €5,171 | -€9,508 | -64.8% |
| Operating profit (loss) | 9901 | €7,747 | -€1,853 | -€9,600 | |
| Financial charges | 65/66B | €497 | €235 | -€262 | -52.7% |
| Recurring financial charges | 65 | €497 | €235 | -€262 | -52.7% |
| Profit (loss) for the period before taxes | 9903 | €7,250 | -€2,088 | -€9,338 | |
| Income taxes | 67/77 | €2,091 | €80 | -€2,010 | -96.2% |
| Profit (loss) for the period | 9904 | €5,160 | -€2,168 | -€7,327 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,160 | -€2,168 | -€7,327 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.