ACTIS²: 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.
ACTIS²
Largest movements
- Cash +€6,139
up €6,139 (+28.6%), from €21,437 to €27,576
mainly Net result for the year (+€9,630) and Other debts (+€64)
- Receivables within one year +€803
up €803 (+23.2%), from €3,461 to €4,264
- Profit (loss) carried forward +€9,630
up €9,630 (+63.7%), from €15,111 to €24,740
- Tax, wage and social debts -€2,674
down €2,674 (-41.7%), from €6,413 to €3,739
- Gross operating margin -€8,389
down €8,389 (-39.3%), from €21,348 to €12,959
- Taxes -€2,939
down €2,939 (-50.2%), from €5,855 to €2,916
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 | €25,039 | €32,001 | +€6,962 | +27.8% |
| Current assets | 29/58 | €25,039 | €32,001 | +€6,962 | +27.8% |
| Amounts receivable within one year | 40/41 | €3,461 | €4,264 | +€803 | +23.2% |
| Trade receivables | 40 | €3,461 | €4,264 | +€803 | +23.2% |
| Cash at bank and in hand | 54/58 | €21,437 | €27,576 | +€6,139 | +28.6% |
| Deferred charges and accrued income | 490/1 | €141 | €161 | +€20 | +14.2% |
| Total equity and liabilities | 10/49 | €25,039 | €32,001 | +€6,962 | +27.8% |
| Equity | 10/15 | €17,111 | €26,740 | +€9,630 | +56.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,111 | €24,740 | +€9,630 | +63.7% |
| Amounts payable | 17/49 | €7,928 | €5,261 | -€2,667 | -33.6% |
| Amounts payable within one year | 42/48 | €7,928 | €5,261 | -€2,667 | -33.6% |
| Trade debts | 44 | €75 | €17 | -€58 | -76.7% |
| Suppliers | 440/4 | €75 | €17 | -€58 | -76.7% |
| Taxes, remuneration and social security | 45 | €6,413 | €3,739 | -€2,674 | -41.7% |
| Taxes | 450/3 | €6,413 | €3,739 | -€2,674 | -41.7% |
| Other amounts payable | 47/48 | €1,440 | €1,505 | +€64 | +4.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €21,348 | €12,959 | -€8,389 | -39.3% |
| Operating profit (loss) | 9901 | €20,964 | €12,572 | -€8,392 | -40.0% |
| Financial income | 75/76B | €2 | €15 | +€13 | +667% |
| Recurring financial income | 75 | €2 | €15 | +€13 | +667% |
| Financial charges | 65/66B | €0 | €42 | +€42 | |
| Recurring financial charges | 65 | €0 | €42 | +€42 | |
| Profit (loss) for the period before taxes | 9903 | €20,966 | €12,545 | -€8,420 | -40.2% |
| Income taxes | 67/77 | €5,855 | €2,916 | -€2,939 | -50.2% |
| Profit (loss) for the period | 9904 | €15,111 | €9,630 | -€5,481 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,111 | €9,630 | -€5,481 | -36.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.