ACTIOTEC: 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.
ACTIOTEC
Largest movements
- Tangible fixed assets -€21,062
down €21,062 (-63.7%), from €33,059 to €11,996
of which Furniture and vehicles: -€19,175
- Receivables within one year -€8,538
down €8,538 (-27.7%), from €30,823 to €22,284
of which Trade receivables: -€4,793
- Cash +€2,502
up €2,502 (+32.2%), from €7,783 to €10,285
mainly Investment in fixed assets (net) (+€16,753) and Net result for the year (+€14,958)
- Deferred charges and accrued income -€993
no longer reported in 2025 (was €993)
- Debts after one year -€22,567
no longer reported in 2025 (was €22,567)
- Current portion of long-term debt -€15,038
no longer reported in 2025 (was €15,038)
- Profit (loss) carried forward +€14,958
up €14,958, from -€1,935 to €13,023
- Other debts -€4,764
no longer reported in 2025 (was €4,764)
- Depreciation -€20,377
down €20,377 (-82.5%), from €24,686 to €4,309
- Gross operating margin -€11,511
down €11,511 (-30.0%), from €38,317 to €26,806
- Taxes +€2,146
up €2,146 (+843%), from €255 to €2,401
- Other operating charges -€1,420
no longer reported in 2025 (was €1,420)
- Financial charges +€1,113
up €1,113 (+48.4%), from €2,300 to €3,413
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 | €73,028 | €44,936 | -€28,092 | -38.5% |
| Fixed assets | 21/28 | €33,429 | €12,367 | -€21,062 | -63.0% |
| Tangible fixed assets | 22/27 | €33,059 | €11,996 | -€21,062 | -63.7% |
| Furniture and vehicles | 24 | €23,907 | €4,732 | -€19,175 | -80.2% |
| Other tangible fixed assets | 26 | €9,152 | €7,264 | -€1,888 | -20.6% |
| Financial fixed assets | 28 | €371 | €371 | = | 0.0% |
| Current assets | 29/58 | €39,599 | €32,569 | -€7,030 | -17.8% |
| Amounts receivable within one year | 40/41 | €30,823 | €22,284 | -€8,538 | -27.7% |
| Trade receivables | 40 | €27,077 | €22,284 | -€4,793 | -17.7% |
| Other amounts receivable | 41 | €3,745 | - | -€3,745 | |
| Cash at bank and in hand | 54/58 | €7,783 | €10,285 | +€2,502 | +32.2% |
| Deferred charges and accrued income | 490/1 | €993 | - | -€993 | |
| Total equity and liabilities | 10/49 | €73,028 | €44,936 | -€28,092 | -38.5% |
| Equity | 10/15 | €18,525 | €33,483 | +€14,958 | +80.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,935 | €13,023 | +€14,958 | |
| Amounts payable | 17/49 | €54,503 | €11,453 | -€43,050 | -79.0% |
| Amounts payable after more than one year | 17 | €22,567 | - | -€22,567 | |
| Financial debts | 170/4 | €22,567 | - | -€22,567 | |
| Amounts payable within one year | 42/48 | €31,297 | €11,453 | -€19,843 | -63.4% |
| Current portion of amounts payable after more than one year | 42 | €15,038 | - | -€15,038 | |
| Trade debts | 44 | €878 | €1,540 | +€662 | +75.4% |
| Suppliers | 440/4 | €878 | €1,540 | +€662 | +75.4% |
| Taxes, remuneration and social security | 45 | €10,616 | €9,914 | -€703 | -6.6% |
| Taxes | 450/3 | €4,393 | €6,305 | +€1,912 | +43.5% |
| Remuneration and social security | 454/9 | €6,223 | €3,609 | -€2,615 | -42.0% |
| Other amounts payable | 47/48 | €4,764 | - | -€4,764 | |
| Accrued charges and deferred income | 492/3 | €640 | - | -€640 | |
| Non-recurring operating income | 76A | - | €13,857 | +€13,857 | |
| Remuneration, social security and pensions | 62 | €1,978 | €1,978 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,686 | €4,309 | -€20,377 | -82.5% |
| Other operating charges | 640/8 | €1,420 | - | -€1,420 | |
| Gross operating margin | 9900 | €38,317 | €26,806 | -€11,511 | -30.0% |
| Operating profit (loss) | 9901 | €10,232 | €20,518 | +€10,286 | +101% |
| Financial income | 75/76B | €6 | €253 | +€247 | +3,908% |
| Recurring financial income | 75 | €6 | €253 | +€247 | +3,908% |
| Financial charges | 65/66B | €2,300 | €3,413 | +€1,113 | +48.4% |
| Recurring financial charges | 65 | €2,300 | €3,413 | +€1,113 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €7,939 | €17,359 | +€9,420 | +119% |
| Income taxes | 67/77 | €255 | €2,401 | +€2,146 | +843% |
| Profit (loss) for the period | 9904 | €7,684 | €14,958 | +€7,274 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,684 | €14,958 | +€7,274 | +94.7% |
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 15 October 2026 via checked.be.