ACTISAP: 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.
ACTISAP
Largest movements
- Receivables within one year +€15,333
up €15,333 (+12.8%), from €119,458 to €134,791
of which Other amounts receivable: +€8,359
- Cash -€1,582
down €1,582 (-23.1%), from €6,850 to €5,268
mainly Receivables within one year (-€15,333)
- Trade debts +€8,200
up €8,200 (+2205.9%), from €372 to €8,572
- Profit (loss) carried forward +€5,476
up €5,476 (+5.8%), from €94,187 to €99,663
- Purchases and services +€42,590
up €42,590 (+108.0%), from €39,422 to €82,012
- Gross operating margin +€20,063
up €20,063 (+39.0%), from €51,448 to €71,511
- Staff costs +€8,665
up €8,665 (+18.5%), from €46,949 to €55,614
- Taxes +€5,572
up €5,572 (+483.3%), from €1,153 to €6,725
- Other operating charges +€3,380
new in 2024: €3,380
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,358 | €140,109 | +€13,751 | +10.9% |
| Current assets | 29/58 | €126,358 | €140,109 | +€13,751 | +10.9% |
| Amounts receivable within one year | 40/41 | €119,458 | €134,791 | +€15,333 | +12.8% |
| Trade receivables | 40 | €72,458 | €79,432 | +€6,974 | +9.6% |
| Other amounts receivable | 41 | €47,000 | €55,359 | +€8,359 | +17.8% |
| Current investments | 50/53 | €50 | €50 | -€0 | -0.4% |
| Cash at bank and in hand | 54/58 | €6,850 | €5,268 | -€1,582 | -23.1% |
| Total equity and liabilities | 10/49 | €126,358 | €140,109 | +€13,751 | +10.9% |
| Equity | 10/15 | €118,718 | €124,194 | +€5,476 | +4.6% |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Capital | 10 | €9,500 | €9,500 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €9,100 | €9,100 | = | 0.0% |
| Reserves | 13 | €15,031 | €15,031 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €773 | €773 | = | 0.0% |
| Legal reserve | 130 | €773 | €773 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,258 | €14,258 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €94,187 | €99,663 | +€5,476 | +5.8% |
| Amounts payable | 17/49 | €7,640 | €15,915 | +€8,275 | +108.3% |
| Amounts payable within one year | 42/48 | €7,640 | €15,915 | +€8,275 | +108.3% |
| Trade debts | 44 | €372 | €8,572 | +€8,200 | +2205.9% |
| Suppliers | 440/4 | €372 | €8,572 | +€8,200 | +2205.9% |
| Taxes, remuneration and social security | 45 | €7,269 | €7,343 | +€74 | +1.0% |
| Taxes | 450/3 | €6,300 | - | -€6,300 | |
| Remuneration and social security | 454/9 | €968 | €7,343 | +€6,375 | +658.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €39,422 | €82,012 | +€42,590 | +108.0% |
| Remuneration, social security and pensions | 62 | €46,949 | €55,614 | +€8,665 | +18.5% |
| Other operating charges | 640/8 | - | €3,380 | +€3,380 | |
| Gross operating margin | 9900 | €51,448 | €71,511 | +€20,063 | +39.0% |
| Operating profit (loss) | 9901 | €4,500 | €12,517 | +€8,017 | +178.2% |
| Financial charges | 65/66B | - | €316 | +€316 | |
| Recurring financial charges | 65 | - | €316 | +€316 | |
| Profit (loss) for the period before taxes | 9903 | €4,500 | €12,201 | +€7,701 | +171.2% |
| Income taxes | 67/77 | €1,153 | €6,725 | +€5,572 | +483.3% |
| Profit (loss) for the period | 9904 | €3,347 | €5,476 | +€2,129 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,347 | €5,476 | +€2,129 | +63.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.