ACTIC: 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.
ACTIC
Largest movements
- Cash -€5,602
down €5,602 (-5.0%), from €111,755 to €106,153
mainly Debts after one year (-€30,000) and Tax, wage and social debts (-€140)
- Debts after one year -€30,000
down €30,000 (-12.5%), from €240,000 to €210,000
- Profit (loss) carried forward +€20,965
up €20,965 (+15.2%), from €137,830 to €158,795
- Financial income -€60,000
no longer reported in 2025 (was €60,000)
- Turnover +€40,268
new in 2025: €40,268
- Purchases and services +€11,392
new in 2025: €11,392
- Gross operating margin +€2,567
up €2,567 (+9.8%), from €26,308 to €28,875
- Taxes +€667
up €667 (+10.5%), from €6,365 to €7,032
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 | €390,003 | €382,038 | -€7,965 | -2.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €275,829 | €275,145 | -€684 | -0.2% |
| Tangible fixed assets | 22/27 | €829 | €145 | -€684 | -82.5% |
| Plant, machinery and equipment | 23 | €289 | €145 | -€144 | -49.9% |
| Furniture and vehicles | 24 | €540 | €0 | -€540 | -100.0% |
| Financial fixed assets | 28 | €275,000 | €275,000 | = | 0.0% |
| Current assets | 29/58 | €114,173 | €106,893 | -€7,280 | -6.4% |
| Amounts receivable within one year | 40/41 | €2,418 | €740 | -€1,678 | -69.4% |
| Trade receivables | 40 | €2,418 | €610 | -€1,808 | -74.8% |
| Other amounts receivable | 41 | - | €130 | +€130 | |
| Cash at bank and in hand | 54/58 | €111,755 | €106,153 | -€5,602 | -5.0% |
| Total equity and liabilities | 10/49 | €390,003 | €382,038 | -€7,965 | -2.0% |
| Equity | 10/15 | €142,830 | €163,795 | +€20,965 | +14.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,830 | €158,795 | +€20,965 | +15.2% |
| Amounts payable | 17/49 | €247,173 | €218,243 | -€28,930 | -11.7% |
| Amounts payable after more than one year | 17 | €240,000 | €210,000 | -€30,000 | -12.5% |
| Other amounts payable | 178/9 | €240,000 | €210,000 | -€30,000 | -12.5% |
| Amounts payable within one year | 42/48 | €7,173 | €8,243 | +€1,070 | +14.9% |
| Trade debts | 44 | - | €1,210 | +€1,210 | |
| Suppliers | 440/4 | - | €1,210 | +€1,210 | |
| Taxes, remuneration and social security | 45 | €7,173 | €7,033 | -€140 | -2.0% |
| Taxes | 450/3 | €7,173 | €7,033 | -€140 | -2.0% |
| Turnover | 70 | - | €40,268 | +€40,268 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €11,392 | +€11,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865 | €685 | -€180 | -20.8% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.4% |
| Gross operating margin | 9900 | €26,308 | €28,875 | +€2,567 | +9.8% |
| Operating profit (loss) | 9901 | €25,379 | €28,124 | +€2,745 | +10.8% |
| Financial income | 75/76B | €60,000 | - | -€60,000 | |
| Recurring financial income | 75 | €60,000 | - | -€60,000 | |
| Financial charges | 65/66B | €112 | €127 | +€15 | +13.5% |
| Recurring financial charges | 65 | €112 | €127 | +€15 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €85,268 | €27,997 | -€57,271 | -67.2% |
| Income taxes | 67/77 | €6,365 | €7,032 | +€667 | +10.5% |
| Profit (loss) for the period | 9904 | €78,903 | €20,965 | -€57,938 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €78,903 | €20,965 | -€57,938 | -73.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.