Actarus Consulting: 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.
Actarus Consulting
Largest movements
- Cash +€69,722
up €69,722 (+128%), from €54,444 to €124,166
mainly Net result for the year (+€70,723) and Other debts (+€42,690)
- Receivables within one year -€9,999
down €9,999 (-39.3%), from €25,428 to €15,429
of which Trade receivables: -€7,982
- Tangible fixed assets -€1,669
down €1,669 (-17.0%), from €9,822 to €8,153
of which Furniture and vehicles: -€1,729
- Other debts +€42,690
up €42,690 (+70.4%), from €60,621 to €103,311
- Profit (loss) carried forward +€15,723
up €15,723 (+28,834%), from €55 to €15,778
- Accrued charges and deferred income +€5,904
up €5,904 (+1,374%), from €430 to €6,334
- Advances received -€4,940
down €4,940 (-100%), from €4,940 to €0
- Gross operating margin +€71,941
up €71,941 (+247%), from €29,088 to €101,030
- Taxes +€17,943
up €17,943 (+256%), from €7,015 to €24,958
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 | €92,851 | €151,011 | +€58,160 | +62.6% |
| Fixed assets | 21/28 | €9,822 | €8,153 | -€1,669 | -17.0% |
| Tangible fixed assets | 22/27 | €9,822 | €8,153 | -€1,669 | -17.0% |
| Plant, machinery and equipment | 23 | €7,039 | €7,100 | +€60 | +0.9% |
| Furniture and vehicles | 24 | €2,782 | €1,053 | -€1,729 | -62.2% |
| Current assets | 29/58 | €83,029 | €142,858 | +€59,829 | +72.1% |
| Amounts receivable within one year | 40/41 | €25,428 | €15,429 | -€9,999 | -39.3% |
| Trade receivables | 40 | €19,607 | €11,625 | -€7,982 | -40.7% |
| Other amounts receivable | 41 | €5,821 | €3,804 | -€2,017 | -34.7% |
| Cash at bank and in hand | 54/58 | €54,444 | €124,166 | +€69,722 | +128% |
| Deferred charges and accrued income | 490/1 | €3,156 | €3,263 | +€106 | +3.4% |
| Total equity and liabilities | 10/49 | €92,851 | €151,011 | +€58,160 | +62.6% |
| Equity | 10/15 | €20,515 | €36,238 | +€15,723 | +76.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55 | €15,778 | +€15,723 | +28,834% |
| Amounts payable | 17/49 | €72,336 | €114,773 | +€42,437 | +58.7% |
| Amounts payable within one year | 42/48 | €71,906 | €108,440 | +€36,533 | +50.8% |
| Financial debts | 43 | €37 | €18 | -€19 | -51.8% |
| Credit institutions | 430/8 | €37 | €18 | -€19 | -51.8% |
| Trade debts | 44 | €4,108 | €2,908 | -€1,200 | -29.2% |
| Suppliers | 440/4 | €4,108 | €2,908 | -€1,200 | -29.2% |
| Advances received on contracts in progress | 46 | €4,940 | €0 | -€4,940 | -100% |
| Taxes, remuneration and social security | 45 | €2,200 | €2,203 | +€3 | +0.1% |
| Taxes | 450/3 | €2,200 | €2,203 | +€3 | +0.1% |
| Other amounts payable | 47/48 | €60,621 | €103,311 | +€42,690 | +70.4% |
| Accrued charges and deferred income | 492/3 | €430 | €6,334 | +€5,904 | +1,374% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,218 | €5,011 | +€793 | +18.8% |
| Other operating charges | 640/8 | €128 | €128 | -€0 | -0.1% |
| Gross operating margin | 9900 | €29,088 | €101,030 | +€71,941 | +247% |
| Operating profit (loss) | 9901 | €24,742 | €95,891 | +€71,149 | +288% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €203 | €213 | +€10 | +4.8% |
| Recurring financial charges | 65 | €203 | €213 | +€10 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €24,539 | €95,681 | +€71,142 | +290% |
| Income taxes | 67/77 | €7,015 | €24,958 | +€17,943 | +256% |
| Profit (loss) for the period | 9904 | €17,524 | €70,723 | +€53,200 | +304% |
| Profit (loss) for the period to be appropriated | 9905 | €17,524 | €70,723 | +€53,200 | +304% |
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.