ACTIA: 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.
ACTIA
Largest movements
- Cash -€20,508
down €20,508 (-7.5%), from €274,034 to €253,526
mainly Contributions, distributions and other (-€150,384) and Investment in fixed assets (net) (-€17,602)
- Tangible fixed assets +€14,311
up €14,311 (+343.7%), from €4,164 to €18,475
of which Furniture and vehicles: +€15,141
- Receivables within one year -€6,534
down €6,534 (-18.9%), from €34,645 to €28,110
of which Other amounts receivable: -€7,454
- Reserves -€10,962
down €10,962 (-3.9%), from €281,159 to €270,197
- Gross operating margin +€14,564
up €14,564 (+8.6%), from €168,700 to €183,264
- Taxes +€3,782
up €3,782 (+10.2%), from €36,976 to €40,758
- Depreciation +€2,040
up €2,040 (+163.0%), from €1,252 to €3,291
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 | €317,428 | €302,549 | -€14,880 | -4.7% |
| Fixed assets | 21/28 | €4,164 | €18,475 | +€14,311 | +343.7% |
| Tangible fixed assets | 22/27 | €4,164 | €18,475 | +€14,311 | +343.7% |
| Plant, machinery and equipment | 23 | €3,322 | €2,491 | -€830 | -25.0% |
| Furniture and vehicles | 24 | €842 | €15,983 | +€15,141 | +1797.3% |
| Current assets | 29/58 | €313,264 | €284,074 | -€29,190 | -9.3% |
| Amounts receivable within one year | 40/41 | €34,645 | €28,110 | -€6,534 | -18.9% |
| Trade receivables | 40 | €25,749 | €26,668 | +€920 | +3.6% |
| Other amounts receivable | 41 | €8,896 | €1,442 | -€7,454 | -83.8% |
| Cash at bank and in hand | 54/58 | €274,034 | €253,526 | -€20,508 | -7.5% |
| Deferred charges and accrued income | 490/1 | €4,586 | €2,438 | -€2,148 | -46.8% |
| Total equity and liabilities | 10/49 | €317,428 | €302,549 | -€14,880 | -4.7% |
| Equity | 10/15 | €299,759 | €288,797 | -€10,962 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €281,159 | €270,197 | -€10,962 | -3.9% |
| Distributable reserves | 133 | €281,159 | €270,197 | -€10,962 | -3.9% |
| Amounts payable | 17/49 | €17,669 | €13,752 | -€3,918 | -22.2% |
| Amounts payable within one year | 42/48 | €17,669 | €13,752 | -€3,918 | -22.2% |
| Trade debts | 44 | €3,189 | €702 | -€2,487 | -78.0% |
| Suppliers | 440/4 | €3,189 | €702 | -€2,487 | -78.0% |
| Taxes, remuneration and social security | 45 | €14,263 | €13,050 | -€1,213 | -8.5% |
| Taxes | 450/3 | €14,263 | €13,050 | -€1,213 | -8.5% |
| Other amounts payable | 47/48 | €217 | - | -€217 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,252 | €3,291 | +€2,040 | +163.0% |
| Other operating charges | 640/8 | €1,236 | €953 | -€283 | -22.9% |
| Gross operating margin | 9900 | €168,700 | €183,264 | +€14,564 | +8.6% |
| Operating profit (loss) | 9901 | €166,213 | €179,020 | +€12,808 | +7.7% |
| Financial income | 75/76B | €486 | €965 | +€479 | +98.5% |
| Recurring financial income | 75 | €486 | €965 | +€479 | +98.5% |
| Financial charges | 65/66B | €883 | -€195 | -€1,077 | |
| Recurring financial charges | 65 | €883 | -€195 | -€1,077 | |
| Profit (loss) for the period before taxes | 9903 | €165,817 | €180,181 | +€14,364 | +8.7% |
| Income taxes | 67/77 | €36,976 | €40,758 | +€3,782 | +10.2% |
| Profit (loss) for the period | 9904 | €128,841 | €139,422 | +€10,582 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €128,841 | €139,422 | +€10,582 | +8.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.