ACHAZZ: 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.
ACHAZZ
Largest movements
- Deferred charges and accrued income +€8,014
new in 2025: €8,014
- Cash +€6,896
new in 2025: €6,896
mainly Net result for the year (+€20,443) and Other debts (+€9,277)
- Tangible fixed assets -€1,804
down €1,804 (-67.7%), from €2,665 to €861
- Current investments +€1,211
new in 2025: €1,211
- Receivables within one year -€793
down €793 (-5.1%), from €15,485 to €14,692
of which Other amounts receivable: -€8,225
- Profit (loss) carried forward +€20,443
up €20,443 (+80.2%), from -€25,480 to -€5,037
- Tax, wage and social debts -€12,061
down €12,061 (-49.2%), from €24,522 to €12,461
- Trade debts -€10,795
down €10,795 (-55.1%), from €19,593 to €8,797
- Other debts +€9,277
new in 2025: €9,277
- Contributions +€6,250
new in 2025: €6,250
- Turnover +€158,739
up €158,739 (+64.7%), from €245,414 to €404,153
- Purchases and services +€134,980
up €134,980 (+56.9%), from €237,384 to €372,365
- Staff costs -€19,718
down €19,718 (-99.6%), from €19,803 to €85
- Gross operating margin +€19,028
up €19,028 (+149%), from €12,762 to €31,789
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 | €18,650 | €31,749 | +€13,099 | +70.2% |
| Formation expenses | 20 | €500 | €76 | -€424 | -84.7% |
| Fixed assets | 21/28 | €2,665 | €861 | -€1,804 | -67.7% |
| Tangible fixed assets | 22/27 | €2,665 | €861 | -€1,804 | -67.7% |
| Plant, machinery and equipment | 23 | €2,665 | €861 | -€1,804 | -67.7% |
| Current assets | 29/58 | €15,485 | €30,812 | +€15,327 | +99.0% |
| Amounts receivable within one year | 40/41 | €15,485 | €14,692 | -€793 | -5.1% |
| Trade receivables | 40 | €684 | €8,116 | +€7,432 | +1,086% |
| Other amounts receivable | 41 | €14,801 | €6,576 | -€8,225 | -55.6% |
| Current investments | 50/53 | - | €1,211 | +€1,211 | |
| Cash at bank and in hand | 54/58 | - | €6,896 | +€6,896 | |
| Deferred charges and accrued income | 490/1 | - | €8,014 | +€8,014 | |
| Total equity and liabilities | 10/49 | €18,650 | €31,749 | +€13,099 | +70.2% |
| Equity | 10/15 | -€25,480 | €1,213 | +€26,693 | |
| Contributions | 10/11 | - | €6,250 | +€6,250 | |
| Contributions outside capital | 11 | - | €6,250 | +€6,250 | |
| Other | 1109/19 | - | €6,250 | +€6,250 | |
| Profit (loss) carried forward | 14 | -€25,480 | -€5,037 | +€20,443 | +80.2% |
| Amounts payable | 17/49 | €44,130 | €30,535 | -€13,595 | -30.8% |
| Amounts payable within one year | 42/48 | €44,130 | €30,535 | -€13,595 | -30.8% |
| Financial debts | 43 | €16 | - | -€16 | |
| Credit institutions | 430/8 | €16 | - | -€16 | |
| Trade debts | 44 | €19,593 | €8,797 | -€10,795 | -55.1% |
| Suppliers | 440/4 | €19,593 | €8,797 | -€10,795 | -55.1% |
| Taxes, remuneration and social security | 45 | €24,522 | €12,461 | -€12,061 | -49.2% |
| Taxes | 450/3 | €24,522 | €12,461 | -€12,061 | -49.2% |
| Other amounts payable | 47/48 | - | €9,277 | +€9,277 | |
| Turnover | 70 | €245,414 | €404,153 | +€158,739 | +64.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €237,384 | €372,365 | +€134,980 | +56.9% |
| Remuneration, social security and pensions | 62 | €19,803 | €85 | -€19,718 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €316 | €1,066 | +€750 | +237% |
| Other operating charges | 640/8 | €1,143 | €1,129 | -€14 | -1.2% |
| Non-recurring operating charges | 66A | - | €2,565 | +€2,565 | |
| Gross operating margin | 9900 | €12,762 | €31,789 | +€19,028 | +149% |
| Operating profit (loss) | 9901 | -€8,500 | €26,944 | +€35,444 | |
| Financial charges | 65/66B | €4,184 | €5,195 | +€1,011 | +24.2% |
| Recurring financial charges | 65 | €4,184 | €5,195 | +€1,011 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,684 | €21,749 | +€34,433 | |
| Income taxes | 67/77 | - | €1,306 | +€1,306 | |
| Profit (loss) for the period | 9904 | -€12,684 | €20,443 | +€33,128 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,684 | €20,443 | +€33,128 |
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 20 October 2026 via checked.be.