ACTIDEL 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.
ACTIDEL CONSULTING
Largest movements
- Deferred charges and accrued income +€15,560
up €15,560 (+5,563%), from €280 to €15,840
- Cash +€6,952
up €6,952 (+42.5%), from €16,345 to €23,296
mainly Net result for the year (+€32,160) and Other debts (+€13,613)
- Receivables within one year -€5,933
down €5,933 (-32.6%), from €18,185 to €12,251
- Tangible fixed assets -€2,514
down €2,514 (-2.4%), from €105,628 to €103,114
of which Land and buildings: -€3,452
- Other debts +€13,613
up €13,613 (+74.0%), from €18,387 to €32,000
- Debts after one year -€9,845
down €9,845 (-14.7%), from €67,188 to €57,344
- Tax, wage and social debts +€9,164
up €9,164 (+46.3%), from €19,796 to €28,959
of which Taxes: +€9,143
- Gross operating margin +€24,474
up €24,474 (+72.8%), from €33,610 to €58,083
- Taxes +€7,767
up €7,767 (+118%), from €6,571 to €14,338
- Financial charges +€1,522
up €1,522 (+28.0%), from €5,438 to €6,959
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 | €140,437 | €154,501 | +€14,064 | +10.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €105,628 | €103,114 | -€2,514 | -2.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €105,628 | €103,114 | -€2,514 | -2.4% |
| Land and buildings | 22 | €105,242 | €101,790 | -€3,452 | -3.3% |
| Furniture and vehicles | 24 | €386 | €1,324 | +€938 | +243% |
| Current assets | 29/58 | €34,809 | €51,387 | +€16,578 | +47.6% |
| Amounts receivable within one year | 40/41 | €18,185 | €12,251 | -€5,933 | -32.6% |
| Trade receivables | 40 | €18,185 | €12,251 | -€5,933 | -32.6% |
| Cash at bank and in hand | 54/58 | €16,345 | €23,296 | +€6,952 | +42.5% |
| Deferred charges and accrued income | 490/1 | €280 | €15,840 | +€15,560 | +5,563% |
| Total equity and liabilities | 10/49 | €140,437 | €154,501 | +€14,064 | +10.0% |
| Equity | 10/15 | €20,751 | €20,911 | +€160 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €291 | €451 | +€160 | +54.9% |
| Amounts payable | 17/49 | €119,686 | €133,589 | +€13,904 | +11.6% |
| Amounts payable after more than one year | 17 | €67,188 | €57,344 | -€9,845 | -14.7% |
| Financial debts | 170/4 | €67,188 | €57,344 | -€9,845 | -14.7% |
| Amounts payable within one year | 42/48 | €51,592 | €75,114 | +€23,521 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | €9,708 | €9,845 | +€137 | +1.4% |
| Trade debts | 44 | €3,702 | €4,310 | +€608 | +16.4% |
| Suppliers | 440/4 | €3,702 | €4,310 | +€608 | +16.4% |
| Taxes, remuneration and social security | 45 | €19,796 | €28,959 | +€9,164 | +46.3% |
| Taxes | 450/3 | €18,465 | €27,607 | +€9,143 | +49.5% |
| Remuneration and social security | 454/9 | €1,331 | €1,352 | +€21 | +1.6% |
| Other amounts payable | 47/48 | €18,387 | €32,000 | +€13,613 | +74.0% |
| Accrued charges and deferred income | 492/3 | €905 | €1,132 | +€227 | +25.1% |
| Non-recurring operating income | 76A | - | €212 | +€212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,581 | €3,602 | +€21 | +0.6% |
| Other operating charges | 640/8 | €701 | €1,024 | +€323 | +46.0% |
| Non-recurring operating charges | 66A | €807 | - | -€807 | |
| Gross operating margin | 9900 | €33,610 | €58,083 | +€24,474 | +72.8% |
| Operating profit (loss) | 9901 | €28,520 | €53,458 | +€24,937 | +87.4% |
| Financial income | 75/76B | €280 | - | -€280 | |
| Recurring financial income | 75 | €280 | - | -€280 | |
| Financial charges | 65/66B | €5,438 | €6,959 | +€1,522 | +28.0% |
| Recurring financial charges | 65 | €5,438 | €6,959 | +€1,522 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €23,363 | €46,498 | +€23,136 | +99.0% |
| Income taxes | 67/77 | €6,571 | €14,338 | +€7,767 | +118% |
| Profit (loss) for the period | 9904 | €16,791 | €32,160 | +€15,369 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,791 | €32,160 | +€15,369 | +91.5% |
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 15 October 2026 via checked.be.