Actéon Partners: 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.
Actéon Partners
Largest movements
- Cash +€9,432
up €9,432 (+227.6%), from €4,144 to €13,576
mainly Net result for the year (+€10,117) and Other debts (+€2,010)
- Tangible fixed assets -€1,455
down €1,455 (-7.4%), from €19,535 to €18,080
of which Land and buildings: -€1,118
- Receivables within one year -€457
down €457 (-3.8%), from €12,172 to €11,716
of which Trade receivables: -€247
- Reserves +€6,279
up €6,279 (+48.4%), from €12,963 to €19,242
- Other debts +€2,010
up €2,010 (+75.3%), from €2,668 to €4,678
- Debts after one year -€1,648
down €1,648 (-42.4%), from €3,886 to €2,238
- Tax, wage and social debts +€602
up €602 (+24.2%), from €2,484 to €3,085
- Trade debts +€595
up €595 (+16.3%), from €3,651 to €4,246
- Gross operating margin +€11,798
up €11,798 (+245.4%), from €4,809 to €16,606
- Taxes +€4,226
up €4,226 (+872.4%), from €484 to €4,711
- Write-downs -€1,844
no longer reported in 2025 (was €1,844)
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 | €35,852 | €43,372 | +€7,520 | +21.0% |
| Fixed assets | 21/28 | €19,535 | €18,080 | -€1,455 | -7.4% |
| Tangible fixed assets | 22/27 | €19,535 | €18,080 | -€1,455 | -7.4% |
| Land and buildings | 22 | €19,199 | €18,080 | -€1,118 | -5.8% |
| Furniture and vehicles | 24 | €337 | - | -€337 | |
| Current assets | 29/58 | €16,316 | €25,291 | +€8,975 | +55.0% |
| Amounts receivable within one year | 40/41 | €12,172 | €11,716 | -€457 | -3.8% |
| Trade receivables | 40 | €8,528 | €8,281 | -€247 | -2.9% |
| Other amounts receivable | 41 | €3,645 | €3,435 | -€210 | -5.8% |
| Cash at bank and in hand | 54/58 | €4,144 | €13,576 | +€9,432 | +227.6% |
| Total equity and liabilities | 10/49 | €35,852 | €43,372 | +€7,520 | +21.0% |
| Equity | 10/15 | €21,541 | €27,477 | +€5,935 | +27.6% |
| Contributions | 10/11 | €3,140 | €3,140 | = | 0.0% |
| Reserves | 13 | €12,963 | €19,242 | +€6,279 | +48.4% |
| Distributable reserves | 133 | €12,963 | €19,242 | +€6,279 | +48.4% |
| Investment grants | 15 | €5,438 | €5,094 | -€344 | -6.3% |
| Amounts payable | 17/49 | €14,310 | €15,895 | +€1,585 | +11.1% |
| Amounts payable after more than one year | 17 | €3,886 | €2,238 | -€1,648 | -42.4% |
| Financial debts | 170/4 | €3,886 | €2,238 | -€1,648 | -42.4% |
| Amounts payable within one year | 42/48 | €10,425 | €13,657 | +€3,233 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €1,622 | €1,648 | +€26 | +1.6% |
| Trade debts | 44 | €3,651 | €4,246 | +€595 | +16.3% |
| Suppliers | 440/4 | €3,651 | €4,246 | +€595 | +16.3% |
| Taxes, remuneration and social security | 45 | €2,484 | €3,085 | +€602 | +24.2% |
| Taxes | 450/3 | €2,484 | €3,085 | +€602 | +24.2% |
| Other amounts payable | 47/48 | €2,668 | €4,678 | +€2,010 | +75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,455 | €1,455 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,844 | - | -€1,844 | |
| Other operating charges | 640/8 | €544 | €561 | +€17 | +3.2% |
| Gross operating margin | 9900 | €4,809 | €16,606 | +€11,798 | +245.4% |
| Operating profit (loss) | 9901 | €966 | €14,591 | +€13,625 | +1410.5% |
| Financial income | 75/76B | €544 | €464 | -€80 | -14.8% |
| Recurring financial income | 75 | €544 | €464 | -€80 | -14.8% |
| Financial charges | 65/66B | €238 | €227 | -€11 | -4.7% |
| Recurring financial charges | 65 | €238 | €227 | -€11 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €1,272 | €14,828 | +€13,556 | +1065.7% |
| Income taxes | 67/77 | €484 | €4,711 | +€4,226 | +872.4% |
| Profit (loss) for the period | 9904 | €788 | €10,117 | +€9,329 | +1184.5% |
| Profit (loss) for the period to be appropriated | 9905 | €788 | €10,117 | +€9,329 | +1184.5% |
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 9 October 2026 via checked.be.