ACTARIUS: 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.
ACTARIUS
Largest movements
- Tangible fixed assets -€4,037
down €4,037 (-44.2%), from €9,135 to €5,098
- Cash -€3,502
down €3,502 (-47.5%), from €7,378 to €3,877
mainly Net result for the year (-€7,644) and Tax, wage and social debts (-€716)
- Receivables within one year -€567
down €567 (-1.8%), from €31,351 to €30,785
of which Other amounts receivable: -€567
- Profit (loss) carried forward -€7,644
down €7,644 (-12.8%), from -€59,504 to -€67,148
- Tax, wage and social debts -€716
down €716 (-1.1%), from €64,398 to €63,682
of which Taxes: -€716
- Financial charges -€88,979
down €88,979 (-99.9%), from €89,033 to €54
- Gross operating margin +€2,182
up €2,182 (+41.6%), from -€5,248 to -€3,066
- Other operating charges -€675
down €675 (-80.9%), from €835 to €159
- Depreciation -€294
down €294 (-6.8%), from €4,331 to €4,037
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,954 | €39,849 | -€8,105 | -16.9% |
| Fixed assets | 21/28 | €9,225 | €5,188 | -€4,037 | -43.8% |
| Tangible fixed assets | 22/27 | €9,135 | €5,098 | -€4,037 | -44.2% |
| Furniture and vehicles | 24 | €9,135 | €5,098 | -€4,037 | -44.2% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €38,729 | €34,661 | -€4,068 | -10.5% |
| Amounts receivable within one year | 40/41 | €31,351 | €30,785 | -€567 | -1.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €31,351 | €30,785 | -€567 | -1.8% |
| Cash at bank and in hand | 54/58 | €7,378 | €3,877 | -€3,502 | -47.5% |
| Total equity and liabilities | 10/49 | €47,954 | €39,849 | -€8,105 | -16.9% |
| Equity | 10/15 | -€16,444 | -€24,088 | -€7,644 | -46.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,860 | €36,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,504 | -€67,148 | -€7,644 | -12.8% |
| Amounts payable | 17/49 | €64,398 | €63,936 | -€461 | -0.7% |
| Amounts payable within one year | 42/48 | €64,398 | €63,936 | -€461 | -0.7% |
| Trade debts | 44 | €0 | €254 | +€254 | |
| Suppliers | 440/4 | €0 | €254 | +€254 | |
| Taxes, remuneration and social security | 45 | €64,398 | €63,682 | -€716 | -1.1% |
| Taxes | 450/3 | €1,043 | €327 | -€716 | -68.6% |
| Remuneration and social security | 454/9 | €63,355 | €63,355 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,331 | €4,037 | -€294 | -6.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €835 | €159 | -€675 | -80.9% |
| Gross operating margin | 9900 | -€5,248 | -€3,066 | +€2,182 | +41.6% |
| Operating profit (loss) | 9901 | -€10,414 | -€7,263 | +€3,151 | +30.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €89,033 | €54 | -€88,979 | -99.9% |
| Recurring financial charges | 65 | €89,033 | €54 | -€88,979 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€99,447 | -€7,317 | +€92,130 | +92.6% |
| Income taxes | 67/77 | €320 | €327 | +€7 | +2.1% |
| Profit (loss) for the period | 9904 | -€99,767 | -€7,644 | +€92,123 | +92.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€99,767 | -€7,644 | +€92,123 | +92.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.