ActaFiori: 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.
ActaFiori
Largest movements
- Cash +€9,743
up €9,743 (+8.8%), from €111,205 to €120,948
mainly Net result for the year (+€17,837) and Trade debts (+€227)
- Reserves +€17,837
up €17,837 (+22.4%), from €79,497 to €97,334
- Tax, wage and social debts -€6,599
down €6,599 (-20.6%), from €32,008 to €25,409
- Gross operating margin -€32,497
down €32,497 (-57.4%), from €56,651 to €24,153
- Taxes -€9,768
down €9,768 (-63.2%), from €15,467 to €5,699
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 | €111,749 | €123,214 | +€11,465 | +10.3% |
| Fixed assets | 21/28 | - | €1,200 | +€1,200 | |
| Tangible fixed assets | 22/27 | - | €1,200 | +€1,200 | |
| Other tangible fixed assets | 26 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €111,749 | €122,014 | +€10,265 | +9.2% |
| Amounts receivable within one year | 40/41 | €544 | €1,066 | +€522 | +96.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €544 | €1,066 | +€522 | +96.0% |
| Cash at bank and in hand | 54/58 | €111,205 | €120,948 | +€9,743 | +8.8% |
| Total equity and liabilities | 10/49 | €111,749 | €123,214 | +€11,465 | +10.3% |
| Equity | 10/15 | €79,597 | €97,434 | +€17,837 | +22.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €79,497 | €97,334 | +€17,837 | +22.4% |
| Distributable reserves | 133 | €79,497 | €97,334 | +€17,837 | +22.4% |
| Amounts payable | 17/49 | €32,152 | €25,780 | -€6,372 | -19.8% |
| Amounts payable within one year | 42/48 | €32,152 | €25,780 | -€6,372 | -19.8% |
| Trade debts | 44 | €144 | €371 | +€227 | +158% |
| Suppliers | 440/4 | €144 | €371 | +€227 | +158% |
| Taxes, remuneration and social security | 45 | €32,008 | €25,409 | -€6,599 | -20.6% |
| Taxes | 450/3 | €32,008 | €25,409 | -€6,599 | -20.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €741 | €735 | -€6 | -0.8% |
| Gross operating margin | 9900 | €56,651 | €24,153 | -€32,497 | -57.4% |
| Operating profit (loss) | 9901 | €55,910 | €23,419 | -€32,491 | -58.1% |
| Financial income | 75/76B | €271 | €247 | -€23 | -8.6% |
| Recurring financial income | 75 | €271 | €247 | -€23 | -8.6% |
| Financial charges | 65/66B | €40 | €130 | +€90 | +225% |
| Recurring financial charges | 65 | €40 | €130 | +€90 | +225% |
| Profit (loss) for the period before taxes | 9903 | €56,141 | €23,536 | -€32,605 | -58.1% |
| Income taxes | 67/77 | €15,467 | €5,699 | -€9,768 | -63.2% |
| Profit (loss) for the period | 9904 | €40,674 | €17,837 | -€22,837 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,674 | €17,837 | -€22,837 | -56.1% |
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 17 October 2026 via checked.be.