ACTIMACS: 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.
ACTIMACS
Largest movements
- Cash +€58,298
up €58,298 (+35.3%), from €165,004 to €223,302
mainly Other debts (+€170,000) and Net result for the year (+€84,259)
- Receivables within one year -€27,731
down €27,731 (-40.6%), from €68,358 to €40,627
of which Trade receivables: -€21,945
- Financial fixed assets +€25,000
new in 2025: €25,000
- Deferred charges and accrued income +€15,431
up €15,431 (+2514.3%), from €614 to €16,045
- Other debts +€170,000
new in 2025: €170,000
- Profit (loss) carried forward -€85,741
down €85,741 (-45.7%), from €187,528 to €101,787
- Tax, wage and social debts -€13,018
down €13,018 (-31.6%), from €41,208 to €28,189
of which Taxes: -€13,018
- Gross operating margin -€5,296
down €5,296 (-3.2%), from €166,007 to €160,712
- Other operating charges -€2,476
down €2,476 (-81.7%), from €3,030 to €554
- Financial charges +€2,209
up €2,209 (+4.3%), from €51,083 to €53,293
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 | €234,963 | €305,278 | +€70,316 | +29.9% |
| Fixed assets | 21/28 | €987 | €25,304 | +€24,317 | +2463.7% |
| Tangible fixed assets | 22/27 | €987 | €304 | -€683 | -69.2% |
| Furniture and vehicles | 24 | €987 | €304 | -€683 | -69.2% |
| Financial fixed assets | 28 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €233,976 | €279,974 | +€45,999 | +19.7% |
| Amounts receivable within one year | 40/41 | €68,358 | €40,627 | -€27,731 | -40.6% |
| Trade receivables | 40 | €51,207 | €29,262 | -€21,945 | -42.9% |
| Other amounts receivable | 41 | €17,151 | €11,365 | -€5,785 | -33.7% |
| Cash at bank and in hand | 54/58 | €165,004 | €223,302 | +€58,298 | +35.3% |
| Deferred charges and accrued income | 490/1 | €614 | €16,045 | +€15,431 | +2514.3% |
| Total equity and liabilities | 10/49 | €234,963 | €305,278 | +€70,316 | +29.9% |
| Equity | 10/15 | €190,528 | €104,787 | -€85,741 | -45.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,528 | €101,787 | -€85,741 | -45.7% |
| Amounts payable | 17/49 | €44,435 | €200,492 | +€156,057 | +351.2% |
| Amounts payable within one year | 42/48 | €44,435 | €200,492 | +€156,057 | +351.2% |
| Trade debts | 44 | €3,227 | €2,302 | -€925 | -28.7% |
| Suppliers | 440/4 | €3,227 | €2,302 | -€925 | -28.7% |
| Taxes, remuneration and social security | 45 | €41,208 | €28,189 | -€13,018 | -31.6% |
| Taxes | 450/3 | €38,908 | €25,889 | -€13,018 | -33.5% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | - | €170,000 | +€170,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €263 | €525 | +€262 | +99.6% |
| Other operating charges | 640/8 | €3,030 | €554 | -€2,476 | -81.7% |
| Gross operating margin | 9900 | €166,007 | €160,712 | -€5,296 | -3.2% |
| Operating profit (loss) | 9901 | €162,715 | €159,633 | -€3,082 | -1.9% |
| Financial income | 75/76B | €1,432 | €800 | -€632 | -44.1% |
| Recurring financial income | 75 | €1,432 | €800 | -€632 | -44.1% |
| Financial charges | 65/66B | €51,083 | €53,293 | +€2,209 | +4.3% |
| Recurring financial charges | 65 | €51,083 | €53,293 | +€2,209 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €113,063 | €107,140 | -€5,923 | -5.2% |
| Income taxes | 67/77 | €23,464 | €22,881 | -€583 | -2.5% |
| Profit (loss) for the period | 9904 | €89,599 | €84,259 | -€5,340 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,599 | €84,259 | -€5,340 | -6.0% |
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 2 October 2026 via checked.be.