ACTIDIS: 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.
ACTIDIS
Largest movements
- Cash -€6,568
down €6,568 (-25.5%), from €25,721 to €19,153
mainly Net result for the year (-€3,617) and Current portion of long-term debt (-€1,921)
- Receivables within one year +€1,519
up €1,519 (+25.7%), from €5,899 to €7,418
- Tangible fixed assets -€1,219
down €1,219 (-29.3%), from €4,157 to €2,938
of which Plant, machinery and equipment: -€816
- Profit (loss) carried forward -€3,617
down €3,617 (-42.3%), from -€8,550 to -€12,167
- Current portion of long-term debt -€1,921
no longer reported in 2025 (was €1,921)
- Trade debts -€940
no longer reported in 2025 (was €940)
- Gross operating margin -€23,470
down €23,470, from €22,053 to -€1,417
- Depreciation -€3,513
down €3,513 (-63.7%), from €5,514 to €2,002
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 | €35,777 | €29,509 | -€6,268 | -17.5% |
| Fixed assets | 21/28 | €4,157 | €2,938 | -€1,219 | -29.3% |
| Tangible fixed assets | 22/27 | €4,157 | €2,938 | -€1,219 | -29.3% |
| Land and buildings | 22 | €1,788 | €1,280 | -€508 | -28.4% |
| Plant, machinery and equipment | 23 | €816 | - | -€816 | |
| Furniture and vehicles | 24 | €1,553 | €1,658 | +€105 | +6.8% |
| Current assets | 29/58 | €31,620 | €26,571 | -€5,049 | -16.0% |
| Amounts receivable within one year | 40/41 | €5,899 | €7,418 | +€1,519 | +25.7% |
| Trade receivables | 40 | €5,899 | €7,418 | +€1,519 | +25.7% |
| Cash at bank and in hand | 54/58 | €25,721 | €19,153 | -€6,568 | -25.5% |
| Total equity and liabilities | 10/49 | €35,777 | €29,509 | -€6,268 | -17.5% |
| Equity | 10/15 | €12,450 | €8,833 | -€3,617 | -29.0% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,550 | -€12,167 | -€3,617 | -42.3% |
| Amounts payable | 17/49 | €23,327 | €20,675 | -€2,652 | -11.4% |
| Amounts payable within one year | 42/48 | €23,327 | €20,675 | -€2,652 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €1,921 | - | -€1,921 | |
| Trade debts | 44 | €940 | - | -€940 | |
| Suppliers | 440/4 | €940 | - | -€940 | |
| Taxes, remuneration and social security | 45 | €1,466 | €1,675 | +€209 | +14.2% |
| Taxes | 450/3 | €1,466 | €1,675 | +€209 | +14.2% |
| Other amounts payable | 47/48 | €19,000 | €19,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,514 | €2,002 | -€3,513 | -63.7% |
| Other operating charges | 640/8 | €277 | €66 | -€211 | -76.3% |
| Gross operating margin | 9900 | €22,053 | -€1,417 | -€23,470 | |
| Operating profit (loss) | 9901 | €16,262 | -€3,484 | -€19,746 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €212 | €132 | -€79 | -37.4% |
| Recurring financial charges | 65 | €212 | €132 | -€79 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €16,050 | -€3,617 | -€19,667 | |
| Profit (loss) for the period | 9904 | €16,050 | -€3,617 | -€19,667 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,050 | -€3,617 | -€19,667 |
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 26 October 2026 via checked.be.