ACTALYA MANAGEMENT SERVICES: 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.
ACTALYA MANAGEMENT SERVICES
Largest movements
- Receivables within one year -€336,188
down €336,188 (-84.0%), from €400,090 to €63,902
of which Trade receivables: -€340,000
- Cash -€10,979
down €10,979 (-84.6%), from €12,979 to €2,001
mainly Net result for the year (-€230,032) and Debts after one year (-€156,366)
- Profit (loss) carried forward -€230,032
down €230,032 (-27.6%), from -€833,814 to -€1.1m
- Debts after one year -€156,366
down €156,366 (-13.1%), from €1.2m to €1.0m
- Trade debts +€88,260
up €88,260 (+420%), from €20,994 to €109,254
- Tax, wage and social debts -€49,630
down €49,630 (-92.7%), from €53,563 to €3,933
of which Taxes: -€25,187
- Gross operating margin -€45,260
down €45,260, from €14,700 to -€30,559
- Staff costs +€10,696
up €10,696 (+7.4%), from €145,024 to €155,720
- Financial charges +€3,896
up €3,896 (+9.9%), from €39,457 to €43,353
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 | €433,184 | €84,680 | -€348,505 | -80.5% |
| Fixed assets | 21/28 | €5,169 | €5,169 | = | 0.0% |
| Financial fixed assets | 28 | €5,169 | €5,169 | = | 0.0% |
| Current assets | 29/58 | €428,015 | €79,511 | -€348,505 | -81.4% |
| Amounts receivable within one year | 40/41 | €400,090 | €63,902 | -€336,188 | -84.0% |
| Trade receivables | 40 | €400,000 | €60,000 | -€340,000 | -85.0% |
| Other amounts receivable | 41 | €90 | €3,902 | +€3,812 | +4,235% |
| Cash at bank and in hand | 54/58 | €12,979 | €2,001 | -€10,979 | -84.6% |
| Deferred charges and accrued income | 490/1 | €14,946 | €13,608 | -€1,338 | -9.0% |
| Total equity and liabilities | 10/49 | €433,184 | €84,680 | -€348,505 | -80.5% |
| Equity | 10/15 | -€832,814 | -€1,062,847 | -€230,032 | -27.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€833,814 | -€1,063,847 | -€230,032 | -27.6% |
| Amounts payable | 17/49 | €1,265,998 | €1,147,526 | -€118,472 | -9.4% |
| Amounts payable after more than one year | 17 | €1,190,705 | €1,034,339 | -€156,366 | -13.1% |
| Other amounts payable | 178/9 | €1,190,705 | €1,034,339 | -€156,366 | -13.1% |
| Amounts payable within one year | 42/48 | €74,557 | €113,187 | +€38,630 | +51.8% |
| Trade debts | 44 | €20,994 | €109,254 | +€88,260 | +420% |
| Suppliers | 440/4 | €20,994 | €109,254 | +€88,260 | +420% |
| Taxes, remuneration and social security | 45 | €53,563 | €3,933 | -€49,630 | -92.7% |
| Taxes | 450/3 | €25,187 | - | -€25,187 | |
| Remuneration and social security | 454/9 | €28,376 | €3,933 | -€24,443 | -86.1% |
| Accrued charges and deferred income | 492/3 | €736 | - | -€736 | |
| Remuneration, social security and pensions | 62 | €145,024 | €155,720 | +€10,696 | +7.4% |
| Other operating charges | 640/8 | €487 | €400 | -€88 | -18.0% |
| Gross operating margin | 9900 | €14,700 | -€30,559 | -€45,260 | |
| Operating profit (loss) | 9901 | -€130,811 | -€186,679 | -€55,868 | -42.7% |
| Financial charges | 65/66B | €39,457 | €43,353 | +€3,896 | +9.9% |
| Recurring financial charges | 65 | €39,457 | €43,353 | +€3,896 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€170,268 | -€230,032 | -€59,764 | -35.1% |
| Profit (loss) for the period | 9904 | -€170,268 | -€230,032 | -€59,764 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€170,268 | -€230,032 | -€59,764 | -35.1% |
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 19 October 2026 via checked.be.