ACTIOMENTIS: 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.
ACTIOMENTIS
Largest movements
- Receivables within one year +€104,977
up €104,977 (+39.7%), from €264,333 to €369,310
of which Other amounts receivable: +€179,232
- Stocks and contracts -€22,657
down €22,657 (-98.3%), from €23,057 to €400
- Tangible fixed assets -€13,499
down €13,499 (-60.3%), from €22,402 to €8,903
of which Furniture and vehicles: -€9,273
- Cash +€5,501
up €5,501 (+50.8%), from €10,835 to €16,336
mainly Net result for the year (+€72,248) and Tax, wage and social debts (+€38,271)
- Profit (loss) carried forward +€72,248
up €72,248 (+48.7%), from €148,231 to €220,479
- Tax, wage and social debts +€38,271
up €38,271 (+214%), from €17,915 to €56,186
of which Taxes: +€34,671
- Trade debts -€24,441
down €24,441 (-70.7%), from €34,546 to €10,105
- Current portion of long-term debt -€7,621
down €7,621 (-61.6%), from €12,373 to €4,752
- Debts after one year -€4,752
no longer reported in 2025 (was €4,752)
- Gross operating margin +€74,445
up €74,445 (+188%), from €39,585 to €114,030
- Taxes +€18,450
up €18,450 (+359%), from €5,134 to €23,584
- Depreciation -€17,660
down €17,660 (-61.4%), from €28,780 to €11,120
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 | €326,277 | €399,982 | +€73,705 | +22.6% |
| Fixed assets | 21/28 | €22,402 | €8,903 | -€13,499 | -60.3% |
| Tangible fixed assets | 22/27 | €22,402 | €8,903 | -€13,499 | -60.3% |
| Plant, machinery and equipment | 23 | €4,717 | €1,381 | -€3,336 | -70.7% |
| Furniture and vehicles | 24 | €15,635 | €6,362 | -€9,273 | -59.3% |
| Other tangible fixed assets | 26 | €2,050 | €1,160 | -€890 | -43.4% |
| Current assets | 29/58 | €303,875 | €391,079 | +€87,204 | +28.7% |
| Stocks and contracts in progress | 3 | €23,057 | €400 | -€22,657 | -98.3% |
| Stocks | 30/36 | €23,057 | €400 | -€22,657 | -98.3% |
| Amounts receivable within one year | 40/41 | €264,333 | €369,310 | +€104,977 | +39.7% |
| Trade receivables | 40 | €113,298 | €39,043 | -€74,255 | -65.5% |
| Other amounts receivable | 41 | €151,035 | €330,267 | +€179,232 | +119% |
| Cash at bank and in hand | 54/58 | €10,835 | €16,336 | +€5,501 | +50.8% |
| Deferred charges and accrued income | 490/1 | €5,650 | €5,033 | -€617 | -10.9% |
| Total equity and liabilities | 10/49 | €326,277 | €399,982 | +€73,705 | +22.6% |
| Equity | 10/15 | €256,691 | €328,939 | +€72,248 | +28.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €88,000 | €88,000 | = | 0.0% |
| Distributable reserves | 133 | €88,000 | €88,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,231 | €220,479 | +€72,248 | +48.7% |
| Amounts payable | 17/49 | €69,586 | €71,043 | +€1,457 | +2.1% |
| Amounts payable after more than one year | 17 | €4,752 | - | -€4,752 | |
| Financial debts | 170/4 | €4,752 | - | -€4,752 | |
| Amounts payable within one year | 42/48 | €64,834 | €71,043 | +€6,209 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €12,373 | €4,752 | -€7,621 | -61.6% |
| Trade debts | 44 | €34,546 | €10,105 | -€24,441 | -70.7% |
| Suppliers | 440/4 | €34,546 | €10,105 | -€24,441 | -70.7% |
| Taxes, remuneration and social security | 45 | €17,915 | €56,186 | +€38,271 | +214% |
| Taxes | 450/3 | €14,315 | €48,986 | +€34,671 | +242% |
| Remuneration and social security | 454/9 | €3,600 | €7,200 | +€3,600 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,780 | €11,120 | -€17,660 | -61.4% |
| Other operating charges | 640/8 | €1,717 | €1,340 | -€377 | -22.0% |
| Non-recurring operating charges | 66A | - | €4,536 | +€4,536 | |
| Gross operating margin | 9900 | €39,585 | €114,030 | +€74,445 | +188% |
| Operating profit (loss) | 9901 | €9,088 | €97,034 | +€87,946 | +968% |
| Financial income | 75/76B | €18 | €28 | +€10 | +55.6% |
| Recurring financial income | 75 | €18 | €28 | +€10 | +55.6% |
| Financial charges | 65/66B | €1,839 | €1,230 | -€609 | -33.1% |
| Recurring financial charges | 65 | €1,839 | €1,230 | -€609 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €7,267 | €95,832 | +€88,565 | +1,219% |
| Income taxes | 67/77 | €5,134 | €23,584 | +€18,450 | +359% |
| Profit (loss) for the period | 9904 | €2,133 | €72,248 | +€70,115 | +3,287% |
| Profit (loss) for the period to be appropriated | 9905 | €2,133 | €72,248 | +€70,115 | +3,287% |
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 24 October 2026 via checked.be.