ACTEON: 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.
ACTEON
Largest movements
- Cash +€35,869
up €35,869 (+179%), from €19,989 to €55,858
mainly Net result for the year (+€28,742) and Tax, wage and social debts (+€17,519)
- Receivables within one year +€8,011
up €8,011 (+296%), from €2,710 to €10,721
of which Trade receivables: +€7,021
- Tangible fixed assets -€3,982
down €3,982 (-24.4%), from €16,291 to €12,309
of which Furniture and vehicles: -€7,386
- Profit (loss) carried forward +€28,742
up €28,742 (+342%), from €8,394 to €37,136
- Tax, wage and social debts +€17,519
up €17,519 (+496%), from €3,533 to €21,052
- Debts after one year -€5,793
down €5,793 (-44.8%), from €12,926 to €7,132
- Gross operating margin +€23,068
up €23,068 (+99.0%), from €23,299 to €46,367
- Taxes +€5,181
up €5,181 (+171%), from €3,034 to €8,215
- Depreciation +€1,766
up €1,766 (+30.1%), from €5,869 to €7,635
- Staff costs +€479
new in 2025: €479
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 | €39,216 | €79,114 | +€39,898 | +102% |
| Fixed assets | 21/28 | €16,516 | €12,534 | -€3,982 | -24.1% |
| Tangible fixed assets | 22/27 | €16,291 | €12,309 | -€3,982 | -24.4% |
| Furniture and vehicles | 24 | €16,291 | €8,905 | -€7,386 | -45.3% |
| Other tangible fixed assets | 26 | - | €3,404 | +€3,404 | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €22,699 | €66,579 | +€43,880 | +193% |
| Amounts receivable within one year | 40/41 | €2,710 | €10,721 | +€8,011 | +296% |
| Trade receivables | 40 | €2,710 | €9,731 | +€7,021 | +259% |
| Other amounts receivable | 41 | - | €990 | +€990 | |
| Cash at bank and in hand | 54/58 | €19,989 | €55,858 | +€35,869 | +179% |
| Total equity and liabilities | 10/49 | €39,216 | €79,114 | +€39,898 | +102% |
| Equity | 10/15 | €16,394 | €45,136 | +€28,742 | +175% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,394 | €37,136 | +€28,742 | +342% |
| Amounts payable | 17/49 | €22,821 | €33,978 | +€11,156 | +48.9% |
| Amounts payable after more than one year | 17 | €12,926 | €7,132 | -€5,793 | -44.8% |
| Financial debts | 170/4 | €12,926 | €7,132 | -€5,793 | -44.8% |
| Amounts payable within one year | 42/48 | €9,895 | €26,845 | +€16,950 | +171% |
| Current portion of amounts payable after more than one year | 42 | €5,513 | €5,793 | +€280 | +5.1% |
| Trade debts | 44 | €473 | - | -€473 | |
| Suppliers | 440/4 | €473 | - | -€473 | |
| Taxes, remuneration and social security | 45 | €3,533 | €21,052 | +€17,519 | +496% |
| Taxes | 450/3 | €3,533 | €21,052 | +€17,519 | +496% |
| Other amounts payable | 47/48 | €377 | - | -€377 | |
| Non-recurring operating income | 76A | - | €2,956 | +€2,956 | |
| Remuneration, social security and pensions | 62 | - | €479 | +€479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,869 | €7,635 | +€1,766 | +30.1% |
| Other operating charges | 640/8 | €268 | €248 | -€20 | -7.4% |
| Non-recurring operating charges | 66A | €225 | €177 | -€49 | -21.7% |
| Gross operating margin | 9900 | €23,299 | €46,367 | +€23,068 | +99.0% |
| Operating profit (loss) | 9901 | €16,937 | €37,829 | +€20,892 | +123% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,009 | €872 | -€136 | -13.5% |
| Recurring financial charges | 65 | €1,009 | €872 | -€136 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €15,928 | €36,956 | +€21,028 | +132% |
| Income taxes | 67/77 | €3,034 | €8,215 | +€5,181 | +171% |
| Profit (loss) for the period | 9904 | €12,894 | €28,742 | +€15,847 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €12,894 | €28,742 | +€15,847 | +123% |
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 16 October 2026 via checked.be.