ACTEON OFFICE: 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.
ACTEON OFFICE
Largest movements
- Receivables within one year -€14,517
down €14,517 (-39.2%), from €37,027 to €22,510
- Deferred charges and accrued income -€12,367
down €12,367 (-84.8%), from €14,583 to €2,215
- Current investments +€12,339
up €12,339 (+26.5%), from €46,510 to €58,849
- Financial fixed assets +€9,900
up €9,900 (+3.4%), from €293,650 to €303,550
- Tangible fixed assets +€9,103
up €9,103 (+3.3%), from €274,123 to €283,225
of which Furniture and vehicles: +€13,975
- Tax, wage and social debts -€16,887
down €16,887 (-45.7%), from €36,985 to €20,098
- Reserves +€15,061
up €15,061 (+9.6%), from €157,034 to €172,096
- Accrued charges and deferred income +€10,000
new in 2025: €10,000
- Financial charges +€24,791
up €24,791 (+63.1%), from €39,296 to €64,087
- Financial income +€12,239
up €12,239 (+10291.9%), from €119 to €12,358
- Taxes -€11,262
down €11,262 (-68.1%), from €16,546 to €5,284
- Gross operating margin -€10,488
down €10,488 (-11.6%), from €90,425 to €79,938
- Other operating charges +€2,193
up €2,193 (+1477.7%), from €148 to €2,341
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.
Cash bridge derived
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 | €666,869 | €677,840 | +€10,971 | +1.6% |
| Formation expenses | 20 | €128 | - | -€128 | |
| Fixed assets | 21/28 | €567,773 | €586,775 | +€19,003 | +3.3% |
| Tangible fixed assets | 22/27 | €274,123 | €283,225 | +€9,103 | +3.3% |
| Land and buildings | 22 | €259,340 | €257,300 | -€2,040 | -0.8% |
| Plant, machinery and equipment | 23 | €14,339 | €11,507 | -€2,832 | -19.8% |
| Furniture and vehicles | 24 | €444 | €14,419 | +€13,975 | +3147.5% |
| Financial fixed assets | 28 | €293,650 | €303,550 | +€9,900 | +3.4% |
| Current assets | 29/58 | €98,968 | €91,065 | -€7,903 | -8.0% |
| Amounts receivable within one year | 40/41 | €37,027 | €22,510 | -€14,517 | -39.2% |
| Trade receivables | 40 | €37,027 | €22,510 | -€14,517 | -39.2% |
| Current investments | 50/53 | €46,510 | €58,849 | +€12,339 | +26.5% |
| Cash at bank and in hand | 54/58 | €848 | €7,490 | +€6,642 | +783.3% |
| Deferred charges and accrued income | 490/1 | €14,583 | €2,215 | -€12,367 | -84.8% |
| Total equity and liabilities | 10/49 | €666,869 | €677,840 | +€10,971 | +1.6% |
| Equity | 10/15 | €457,034 | €472,096 | +€15,061 | +3.3% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €157,034 | €172,096 | +€15,061 | +9.6% |
| Distributable reserves | 133 | €157,034 | €172,096 | +€15,061 | +9.6% |
| Amounts payable | 17/49 | €209,834 | €205,744 | -€4,090 | -1.9% |
| Amounts payable after more than one year | 17 | €119,126 | €123,984 | +€4,857 | +4.1% |
| Financial debts | 170/4 | €119,126 | €123,984 | +€4,857 | +4.1% |
| Amounts payable within one year | 42/48 | €90,708 | €71,761 | -€18,947 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €11,919 | €17,088 | +€5,169 | +43.4% |
| Financial debts | 43 | €2,574 | €3,409 | +€835 | +32.4% |
| Other loans | 439 | €2,574 | €3,409 | +€835 | +32.4% |
| Trade debts | 44 | €3,414 | €1,767 | -€1,648 | -48.3% |
| Suppliers | 440/4 | €3,414 | €1,767 | -€1,648 | -48.3% |
| Taxes, remuneration and social security | 45 | €36,985 | €20,098 | -€16,887 | -45.7% |
| Taxes | 450/3 | €36,985 | €20,098 | -€16,887 | -45.7% |
| Other amounts payable | 47/48 | €35,815 | €29,398 | -€6,417 | -17.9% |
| Accrued charges and deferred income | 492/3 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,535 | €5,522 | -€13 | -0.2% |
| Other operating charges | 640/8 | €148 | €2,341 | +€2,193 | +1477.7% |
| Gross operating margin | 9900 | €90,425 | €79,938 | -€10,488 | -11.6% |
| Operating profit (loss) | 9901 | €84,741 | €72,074 | -€12,667 | -14.9% |
| Financial income | 75/76B | €119 | €12,358 | +€12,239 | +10291.9% |
| Recurring financial income | 75 | €119 | €12,358 | +€12,239 | +10291.9% |
| Financial charges | 65/66B | €39,296 | €64,087 | +€24,791 | +63.1% |
| Recurring financial charges | 65 | €39,296 | €64,087 | +€24,791 | +63.1% |
| Profit (loss) for the period before taxes | 9903 | €45,565 | €20,345 | -€25,220 | -55.3% |
| Income taxes | 67/77 | €16,546 | €5,284 | -€11,262 | -68.1% |
| Profit (loss) for the period | 9904 | €29,019 | €15,061 | -€13,957 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,019 | €15,061 | -€13,957 | -48.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.