ACTIAS 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.
ACTIAS CONSULTING
Largest movements
- Cash +€779
up €779 (+256%), from €304 to €1,082
mainly Other debts (+€1,600) and Investment in fixed assets (net) (+€253)
- Tangible fixed assets -€417
no longer reported in 2022 (was €417)
- Other debts +€1,600
up €1,600 (+175%), from €915 to €2,515
- Profit (loss) carried forward -€1,239
down €1,239 (-19.3%), from -€6,413 to -€7,651
- Depreciation -€1,945
down €1,945 (-92.2%), from €2,109 to €164
- Gross operating margin -€368
down €368 (-118%), from -€311 to -€679
- Financial charges -€64
down €64 (-57.2%), from €112 to €48
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €721 | €1,082 | +€361 | +50.1% |
| Fixed assets | 21/28 | €417 | - | -€417 | |
| Tangible fixed assets | 22/27 | €417 | - | -€417 | |
| Furniture and vehicles | 24 | €417 | - | -€417 | |
| Current assets | 29/58 | €304 | €1,082 | +€779 | +256% |
| Cash at bank and in hand | 54/58 | €304 | €1,082 | +€779 | +256% |
| Total equity and liabilities | 10/49 | €721 | €1,082 | +€361 | +50.1% |
| Equity | 10/15 | -€195 | -€1,433 | -€1,239 | -637% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18 | €18 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18 | €18 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18 | €18 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,413 | -€7,651 | -€1,239 | -19.3% |
| Amounts payable | 17/49 | €915 | €2,515 | +€1,600 | +175% |
| Amounts payable within one year | 42/48 | €915 | €2,515 | +€1,600 | +175% |
| Other amounts payable | 47/48 | €915 | €2,515 | +€1,600 | +175% |
| Non-recurring operating income | 76A | - | €607 | +€607 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,109 | €164 | -€1,945 | -92.2% |
| Other operating charges | 640/8 | €348 | €348 | = | 0.0% |
| Gross operating margin | 9900 | -€311 | -€679 | -€368 | -118% |
| Operating profit (loss) | 9901 | -€2,767 | -€1,191 | +€1,577 | +57.0% |
| Financial charges | 65/66B | €112 | €48 | -€64 | -57.2% |
| Recurring financial charges | 65 | €112 | €48 | -€64 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,880 | -€1,239 | +€1,641 | +57.0% |
| Profit (loss) for the period | 9904 | -€2,880 | -€1,239 | +€1,641 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,880 | -€1,239 | +€1,641 | +57.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.