ACTIMO 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.
ACTIMO CONSULTING
Largest movements
- Tangible fixed assets -€225,893
down €225,893 (-3.6%), from €6.2m to €6.0m
of which Land and buildings: -€160,994
- Receivables within one year +€196,892
up €196,892 (+57.7%), from €341,186 to €538,078
- Other debts -€479,797
down €479,797 (-11.3%), from €4.3m to €3.8m
- Reserves +€323,223
up €323,223 (+29.7%), from €1.1m to €1.4m
- Tax, wage and social debts +€120,599
up €120,599 (+29.3%), from €412,144 to €532,743
- Gross operating margin -€659,224
down €659,224 (-42.3%), from €1.6m to €898,019
- Depreciation -€181,835
down €181,835 (-44.6%), from €407,728 to €225,893
- Taxes -€132,314
down €132,314 (-32.6%), from €406,102 to €273,788
- Financial charges -€42,497
down €42,497 (-41.1%), from €103,340 to €60,843
- Other operating charges -€21,425
down €21,425 (-60.0%), from €35,696 to €14,272
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 | €6,582,709 | €6,551,115 | -€31,594 | -0.5% |
| Fixed assets | 21/28 | €6,221,871 | €5,995,978 | -€225,893 | -3.6% |
| Tangible fixed assets | 22/27 | €6,221,693 | €5,995,800 | -€225,893 | -3.6% |
| Land and buildings | 22 | €5,968,657 | €5,807,663 | -€160,994 | -2.7% |
| Furniture and vehicles | 24 | €247,836 | €182,937 | -€64,899 | -26.2% |
| Other tangible fixed assets | 26 | €5,200 | €5,200 | = | 0.0% |
| Financial fixed assets | 28 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €360,838 | €555,137 | +€194,299 | +53.8% |
| Amounts receivable within one year | 40/41 | €341,186 | €538,078 | +€196,892 | +57.7% |
| Trade receivables | 40 | €341,186 | €538,078 | +€196,892 | +57.7% |
| Cash at bank and in hand | 54/58 | €17,807 | €6,698 | -€11,110 | -62.4% |
| Deferred charges and accrued income | 490/1 | €1,844 | €10,361 | +€8,517 | +462% |
| Total equity and liabilities | 10/49 | €6,582,709 | €6,551,115 | -€31,594 | -0.5% |
| Equity | 10/15 | €1,106,320 | €1,429,543 | +€323,223 | +29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,087,720 | €1,410,943 | +€323,223 | +29.7% |
| Distributable reserves | 133 | €1,087,720 | €1,410,943 | +€323,223 | +29.7% |
| Amounts payable | 17/49 | €5,476,389 | €5,121,572 | -€354,817 | -6.5% |
| Amounts payable after more than one year | 17 | €800,000 | €800,000 | = | 0.0% |
| Financial debts | 170/4 | €800,000 | €800,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,676,389 | €4,321,536 | -€354,852 | -7.6% |
| Trade debts | 44 | €12,975 | €17,321 | +€4,346 | +33.5% |
| Suppliers | 440/4 | €12,975 | €17,321 | +€4,346 | +33.5% |
| Taxes, remuneration and social security | 45 | €412,144 | €532,743 | +€120,599 | +29.3% |
| Taxes | 450/3 | €412,144 | €532,743 | +€120,599 | +29.3% |
| Other amounts payable | 47/48 | €4,251,269 | €3,771,472 | -€479,797 | -11.3% |
| Accrued charges and deferred income | 492/3 | - | €36 | +€36 | |
| Non-recurring operating income | 76A | €5,000 | €4,200 | -€800 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407,728 | €225,893 | -€181,835 | -44.6% |
| Other operating charges | 640/8 | €35,696 | €14,272 | -€21,425 | -60.0% |
| Gross operating margin | 9900 | €1,557,243 | €898,019 | -€659,224 | -42.3% |
| Operating profit (loss) | 9901 | €1,113,818 | €657,854 | -€455,964 | -40.9% |
| Financial charges | 65/66B | €103,340 | €60,843 | -€42,497 | -41.1% |
| Recurring financial charges | 65 | €103,340 | €60,843 | -€42,497 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €1,010,478 | €597,011 | -€413,467 | -40.9% |
| Income taxes | 67/77 | €406,102 | €273,788 | -€132,314 | -32.6% |
| Profit (loss) for the period | 9904 | €604,376 | €323,223 | -€281,154 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €604,376 | €323,223 | -€281,154 | -46.5% |
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 14 October 2026 via checked.be.