Actics: 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.
Actics
Largest movements
- Receivables within one year +€75,899
up €75,899 (+163%), from €46,548 to €122,447
of which Trade receivables: +€73,050
- Tangible fixed assets -€28,734
down €28,734 (-22.6%), from €127,040 to €98,306
of which Furniture and vehicles: -€26,950
- Cash -€14,220
down €14,220 (-34.8%), from €40,834 to €26,614
mainly Receivables within one year (-€75,899) and Contributions, distributions and other (-€32,118)
- Financial fixed assets +€3,000
up €3,000 (+16.7%), from €18,000 to €21,000
- Other debts +€50,509
up €50,509 (+55.3%), from €91,272 to €141,781
- Debts after one year -€25,214
down €25,214 (-56.4%), from €44,727 to €19,513
- Trade debts -€12,718
down €12,718 (-73.9%), from €17,214 to €4,496
- Tax, wage and social debts +€12,088
up €12,088 (+198%), from €6,108 to €18,195
of which Taxes: +€14,177
- Accrued charges and deferred income +€5,698
up €5,698 (+227%), from €2,508 to €8,206
- Other operating charges -€30,186
down €30,186 (-44.9%), from €67,197 to €37,011
- Gross operating margin -€18,578
down €18,578 (-13.5%), from €137,455 to €118,877
- Depreciation +€17,421
up €17,421 (+146%), from €11,957 to €29,378
- Financial charges +€7,770
up €7,770 (+331%), from €2,349 to €10,119
- Taxes -€6,513
down €6,513 (-40.3%), from €16,163 to €9,650
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.
Derived cash bridge
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 | €237,960 | €271,271 | +€33,311 | +14.0% |
| Fixed assets | 21/28 | €145,040 | €119,306 | -€25,734 | -17.7% |
| Tangible fixed assets | 22/27 | €127,040 | €98,306 | -€28,734 | -22.6% |
| Plant, machinery and equipment | 23 | €3,056 | €1,272 | -€1,784 | -58.4% |
| Furniture and vehicles | 24 | €123,984 | €97,034 | -€26,950 | -21.7% |
| Financial fixed assets | 28 | €18,000 | €21,000 | +€3,000 | +16.7% |
| Current assets | 29/58 | €92,920 | €151,965 | +€59,045 | +63.5% |
| Amounts receivable within one year | 40/41 | €46,548 | €122,447 | +€75,899 | +163% |
| Trade receivables | 40 | €4,548 | €77,598 | +€73,050 | +1,606% |
| Other amounts receivable | 41 | €42,000 | €44,850 | +€2,850 | +6.8% |
| Cash at bank and in hand | 54/58 | €40,834 | €26,614 | -€14,220 | -34.8% |
| Deferred charges and accrued income | 490/1 | €5,538 | €2,903 | -€2,634 | -47.6% |
| Total equity and liabilities | 10/49 | €237,960 | €271,271 | +€33,311 | +14.0% |
| Equity | 10/15 | €51,804 | €51,804 | = | 0.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €50,972 | €50,972 | = | 0.0% |
| Distributable reserves | 133 | €50,972 | €50,972 | = | 0.0% |
| Profit (loss) carried forward | 14 | €332 | €332 | = | 0.0% |
| Amounts payable | 17/49 | €186,156 | €219,467 | +€33,311 | +17.9% |
| Amounts payable after more than one year | 17 | €44,727 | €19,513 | -€25,214 | -56.4% |
| Financial debts | 170/4 | €44,727 | €19,513 | -€25,214 | -56.4% |
| Amounts payable within one year | 42/48 | €138,921 | €191,747 | +€52,827 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €24,326 | €27,275 | +€2,949 | +12.1% |
| Trade debts | 44 | €17,214 | €4,496 | -€12,718 | -73.9% |
| Suppliers | 440/4 | €17,214 | €4,496 | -€12,718 | -73.9% |
| Taxes, remuneration and social security | 45 | €6,108 | €18,195 | +€12,088 | +198% |
| Taxes | 450/3 | €4,018 | €18,195 | +€14,177 | +353% |
| Remuneration and social security | 454/9 | €2,090 | - | -€2,090 | |
| Other amounts payable | 47/48 | €91,272 | €141,781 | +€50,509 | +55.3% |
| Accrued charges and deferred income | 492/3 | €2,508 | €8,206 | +€5,698 | +227% |
| Remuneration, social security and pensions | 62 | €1,741 | - | -€1,741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,957 | €29,378 | +€17,421 | +146% |
| Other operating charges | 640/8 | €67,197 | €37,011 | -€30,186 | -44.9% |
| Non-recurring operating charges | 66A | - | €604 | +€604 | |
| Gross operating margin | 9900 | €137,455 | €118,877 | -€18,578 | -13.5% |
| Operating profit (loss) | 9901 | €56,560 | €51,883 | -€4,677 | -8.3% |
| Financial income | 75/76B | €36 | €4 | -€32 | -88.8% |
| Recurring financial income | 75 | €36 | €4 | -€32 | -88.8% |
| Financial charges | 65/66B | €2,349 | €10,119 | +€7,770 | +331% |
| Recurring financial charges | 65 | €2,349 | €10,119 | +€7,770 | +331% |
| Profit (loss) for the period before taxes | 9903 | €54,247 | €41,768 | -€12,479 | -23.0% |
| Income taxes | 67/77 | €16,163 | €9,650 | -€6,513 | -40.3% |
| Profit (loss) for the period | 9904 | €38,084 | €32,118 | -€5,966 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,084 | €32,118 | -€5,966 | -15.7% |
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 26 October 2026 via checked.be.