ACTIONALYS: 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.
ACTIONALYS
Largest movements
- Tangible fixed assets -€6,256
down €6,256 (-30.5%), from €20,527 to €14,271
of which Furniture and vehicles: -€5,728
- Cash -€809
down €809 (-31.2%), from €2,591 to €1,782
mainly Net result for the year (-€6,749) and Debts after one year (-€4,679)
- Receivables within one year +€806
up €806 (+53.8%), from €1,497 to €2,303
of which Trade receivables: +€809
- Intangible fixed assets -€534
down €534 (-46.7%), from €1,143 to €609
- Profit (loss) carried forward -€6,749
down €6,749 (-16.2%), from -€41,695 to -€48,444
- Other debts +€5,726
up €5,726 (+21.4%), from €26,767 to €32,493
- Debts after one year -€4,679
down €4,679 (-49.0%), from €9,555 to €4,876
- Trade debts -€849
down €849 (-51.0%), from €1,665 to €816
- Tax, wage and social debts -€418
down €418 (-52.4%), from €798 to €380
- Financial charges -€664
down €664 (-51.6%), from €1,288 to €624
- Other operating charges +€139
up €139 (+18.9%), from €737 to €876
- Depreciation +€77
up €77 (+1.1%), from €6,713 to €6,790
- Gross operating margin -€74
down €74 (-4.2%), from €1,758 to €1,684
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 | €26,076 | €19,294 | -€6,782 | -26.0% |
| Fixed assets | 21/28 | €21,670 | €14,880 | -€6,790 | -31.3% |
| Intangible fixed assets | 21 | €1,143 | €609 | -€534 | -46.7% |
| Tangible fixed assets | 22/27 | €20,527 | €14,271 | -€6,256 | -30.5% |
| Furniture and vehicles | 24 | €17,076 | €11,348 | -€5,728 | -33.5% |
| Other tangible fixed assets | 26 | €3,451 | €2,923 | -€528 | -15.3% |
| Current assets | 29/58 | €4,406 | €4,414 | +€8 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,497 | €2,303 | +€806 | +53.8% |
| Trade receivables | 40 | €1,494 | €2,303 | +€809 | +54.1% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €2,591 | €1,782 | -€809 | -31.2% |
| Deferred charges and accrued income | 490/1 | €318 | €329 | +€11 | +3.5% |
| Total equity and liabilities | 10/49 | €26,076 | €19,294 | -€6,782 | -26.0% |
| Equity | 10/15 | -€17,202 | -€23,951 | -€6,749 | -39.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €11,993 | €11,993 | = | 0.0% |
| Distributable reserves | 133 | €11,993 | €11,993 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,695 | -€48,444 | -€6,749 | -16.2% |
| Amounts payable | 17/49 | €43,278 | €43,245 | -€33 | -0.1% |
| Amounts payable after more than one year | 17 | €9,555 | €4,876 | -€4,679 | -49.0% |
| Financial debts | 170/4 | €9,555 | €4,876 | -€4,679 | -49.0% |
| Amounts payable within one year | 42/48 | €33,723 | €38,369 | +€4,646 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €4,493 | €4,680 | +€187 | +4.2% |
| Trade debts | 44 | €1,665 | €816 | -€849 | -51.0% |
| Suppliers | 440/4 | €1,665 | €816 | -€849 | -51.0% |
| Taxes, remuneration and social security | 45 | €798 | €380 | -€418 | -52.4% |
| Taxes | 450/3 | €798 | €380 | -€418 | -52.4% |
| Other amounts payable | 47/48 | €26,767 | €32,493 | +€5,726 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,713 | €6,790 | +€77 | +1.1% |
| Other operating charges | 640/8 | €737 | €876 | +€139 | +18.9% |
| Gross operating margin | 9900 | €1,758 | €1,684 | -€74 | -4.2% |
| Operating profit (loss) | 9901 | -€5,692 | -€5,982 | -€290 | -5.1% |
| Financial charges | 65/66B | €1,288 | €624 | -€664 | -51.6% |
| Recurring financial charges | 65 | €1,288 | €624 | -€664 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,980 | -€6,606 | +€374 | +5.4% |
| Income taxes | 67/77 | €137 | €143 | +€6 | +4.4% |
| Profit (loss) for the period | 9904 | -€7,117 | -€6,749 | +€368 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,117 | -€6,749 | +€368 | +5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.