ACHKID: 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.
ACHKID
Largest movements
- Cash -€1,763
down €1,763 (-44.6%), from €3,954 to €2,191
mainly Net result for the year (-€2,706) and Receivables within one year (-€217)
- Receivables within one year +€217
up €217 (+10.6%), from €2,055 to €2,273
- Profit (loss) carried forward -€2,706
down €2,706 (-51.6%), from -€5,241 to -€7,946
- Trade debts +€775
up €775 (+10699.0%), from €7 to €782
- Other debts +€416
up €416 (+8.4%), from €4,965 to €5,381
- Purchases and services +€4,514
up €4,514 (+16.0%), from €28,281 to €32,795
- Gross operating margin -€2,372
down €2,372, from €322 to -€2,049
- Other operating charges +€391
up €391 (+403.2%), from €97 to €488
- Financial charges +€47
up €47 (+46.5%), from €101 to €147
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,009 | €4,464 | -€1,545 | -25.7% |
| Current assets | 29/58 | €6,009 | €4,464 | -€1,545 | -25.7% |
| Amounts receivable within one year | 40/41 | €2,055 | €2,273 | +€217 | +10.6% |
| Other amounts receivable | 41 | €2,055 | €2,273 | +€217 | +10.6% |
| Cash at bank and in hand | 54/58 | €3,954 | €2,191 | -€1,763 | -44.6% |
| Total equity and liabilities | 10/49 | €6,009 | €4,464 | -€1,545 | -25.7% |
| Equity | 10/15 | €1,007 | -€1,699 | -€2,706 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48 | €48 | = | 0.0% |
| Non-distributable reserves | 130/1 | €48 | €48 | = | 0.0% |
| Legal reserve | 130 | €48 | €48 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,241 | -€7,946 | -€2,706 | -51.6% |
| Amounts payable | 17/49 | €5,002 | €6,163 | +€1,161 | +23.2% |
| Amounts payable within one year | 42/48 | €5,002 | €6,163 | +€1,161 | +23.2% |
| Trade debts | 44 | €7 | €782 | +€775 | +10699.0% |
| Suppliers | 440/4 | €7 | €782 | +€775 | +10699.0% |
| Taxes, remuneration and social security | 45 | €30 | - | -€30 | |
| Taxes | 450/3 | €30 | - | -€30 | |
| Other amounts payable | 47/48 | €4,965 | €5,381 | +€416 | +8.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,281 | €32,795 | +€4,514 | +16.0% |
| Other operating charges | 640/8 | €97 | €488 | +€391 | +403.2% |
| Gross operating margin | 9900 | €322 | -€2,049 | -€2,372 | |
| Operating profit (loss) | 9901 | €225 | -€2,537 | -€2,762 | |
| Financial charges | 65/66B | €101 | €147 | +€47 | +46.5% |
| Recurring financial charges | 65 | €101 | €147 | +€47 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €125 | -€2,685 | -€2,809 | |
| Income taxes | 67/77 | €30 | €21 | -€9 | -29.0% |
| Profit (loss) for the period | 9904 | €95 | -€2,706 | -€2,801 | |
| Profit (loss) for the period to be appropriated | 9905 | €95 | -€2,706 | -€2,801 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.