Actimo: 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.
Actimo
Largest movements
- Receivables within one year -€26,913
down €26,913 (-72.9%), from €36,901 to €9,988
of which Trade receivables: -€20,945
- Tangible fixed assets -€15,474
down €15,474 (-10.8%), from €142,859 to €127,385
of which Furniture and vehicles: -€10,223
- Intangible fixed assets -€11,355
down €11,355 (-62.8%), from €18,071 to €6,716
- Cash +€3,353
up €3,353 (+258.5%), from €1,297 to €4,650
mainly Receivables within one year (+€26,913) and Depreciation (+€26,829)
- Profit (loss) carried forward -€40,398
down €40,398 (-48.2%), from -€83,823 to -€124,221
- Trade debts -€9,535
down €9,535 (-92.1%), from €10,355 to €821
- Debts after one year -€7,635
down €7,635 (-56.7%), from €13,457 to €5,822
- Other debts +€7,228
up €7,228 (+7.6%), from €94,810 to €102,038
- Gross operating margin -€37,522
down €37,522, from €26,185 to -€11,337
- Depreciation -€4,973
down €4,973 (-15.6%), from €31,803 to €26,829
- Other operating charges -€922
down €922 (-39.4%), from €2,343 to €1,421
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 | €199,944 | €150,243 | -€49,701 | -24.9% |
| Fixed assets | 21/28 | €160,930 | €134,100 | -€26,829 | -16.7% |
| Intangible fixed assets | 21 | €18,071 | €6,716 | -€11,355 | -62.8% |
| Tangible fixed assets | 22/27 | €142,859 | €127,385 | -€15,474 | -10.8% |
| Land and buildings | 22 | €89,184 | €89,184 | = | 0.0% |
| Furniture and vehicles | 24 | €24,652 | €14,429 | -€10,223 | -41.5% |
| Other tangible fixed assets | 26 | €29,023 | €23,771 | -€5,252 | -18.1% |
| Current assets | 29/58 | €39,014 | €16,143 | -€22,871 | -58.6% |
| Amounts receivable within one year | 40/41 | €36,901 | €9,988 | -€26,913 | -72.9% |
| Trade receivables | 40 | €28,901 | €7,956 | -€20,945 | -72.5% |
| Other amounts receivable | 41 | €8,000 | €2,033 | -€5,968 | -74.6% |
| Cash at bank and in hand | 54/58 | €1,297 | €4,650 | +€3,353 | +258.5% |
| Deferred charges and accrued income | 490/1 | €816 | €1,505 | +€689 | +84.5% |
| Total equity and liabilities | 10/49 | €199,944 | €150,243 | -€49,701 | -24.9% |
| Equity | 10/15 | €70,351 | €29,953 | -€40,398 | -57.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €52,000 | €52,000 | = | 0.0% |
| Reserves | 13 | €83,582 | €83,582 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,722 | €21,722 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,823 | -€124,221 | -€40,398 | -48.2% |
| Amounts payable | 17/49 | €129,593 | €120,290 | -€9,303 | -7.2% |
| Amounts payable after more than one year | 17 | €13,457 | €5,822 | -€7,635 | -56.7% |
| Financial debts | 170/4 | €13,457 | €5,822 | -€7,635 | -56.7% |
| Amounts payable within one year | 42/48 | €116,136 | €113,118 | -€3,018 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €7,492 | €7,635 | +€144 | +1.9% |
| Financial debts | 43 | - | €3 | +€3 | |
| Credit institutions | 430/8 | - | €3 | +€3 | |
| Trade debts | 44 | €10,355 | €821 | -€9,535 | -92.1% |
| Suppliers | 440/4 | €10,355 | €821 | -€9,535 | -92.1% |
| Taxes, remuneration and social security | 45 | €3,479 | €2,621 | -€858 | -24.7% |
| Taxes | 450/3 | €3,479 | €2,621 | -€858 | -24.7% |
| Other amounts payable | 47/48 | €94,810 | €102,038 | +€7,228 | +7.6% |
| Accrued charges and deferred income | 492/3 | - | €1,350 | +€1,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,803 | €26,829 | -€4,973 | -15.6% |
| Other operating charges | 640/8 | €2,343 | €1,421 | -€922 | -39.4% |
| Gross operating margin | 9900 | €26,185 | -€11,337 | -€37,522 | |
| Operating profit (loss) | 9901 | -€7,961 | -€39,587 | -€31,627 | -397.3% |
| Financial charges | 65/66B | €1,054 | €810 | -€244 | -23.1% |
| Recurring financial charges | 65 | €1,054 | €810 | -€244 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,015 | -€40,398 | -€31,383 | -348.1% |
| Profit (loss) for the period | 9904 | -€9,015 | -€40,398 | -€31,383 | -348.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,015 | -€40,398 | -€31,383 | -348.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.