ACTISOINS: 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.
ACTISOINS
Largest movements
- Receivables within one year +€6,759
up €6,759 (+27.2%), from €24,835 to €31,594
of which Trade receivables: +€7,201
- Cash -€2,853
down €2,853 (-8.7%), from €32,658 to €29,805
mainly Other debts (-€24,666) and Tax, wage and social debts (-€24,169)
- Tangible fixed assets -€1,130
down €1,130 (-41.3%), from €2,734 to €1,604
of which Plant, machinery and equipment: -€1,006
- Reserves +€39,784
new in 2025: €39,784
- Other debts -€24,666
no longer reported in 2025 (was €24,666)
- Tax, wage and social debts -€24,169
down €24,169 (-78.7%), from €30,693 to €6,524
of which Taxes: -€17,419
- Trade debts +€11,804
up €11,804 (+771517.0%), from €2 to €11,806
- Financial charges -€7,409
down €7,409 (-70.3%), from €10,545 to €3,136
of which Non-recurring financial charges: -€6,761
- Gross operating margin +€6,510
up €6,510 (+12.9%), from €50,356 to €56,866
- Taxes +€2,291
up €2,291 (+19.5%), from €11,732 to €14,024
- Financial income -€917
down €917 (-41.8%), from €2,194 to €1,277
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 | €61,560 | €64,313 | +€2,753 | +4.5% |
| Fixed assets | 21/28 | €2,734 | €1,604 | -€1,130 | -41.3% |
| Tangible fixed assets | 22/27 | €2,734 | €1,604 | -€1,130 | -41.3% |
| Plant, machinery and equipment | 23 | €2,610 | €1,604 | -€1,006 | -38.5% |
| Furniture and vehicles | 24 | €124 | - | -€124 | |
| Current assets | 29/58 | €58,826 | €62,709 | +€3,883 | +6.6% |
| Amounts receivable within one year | 40/41 | €24,835 | €31,594 | +€6,759 | +27.2% |
| Trade receivables | 40 | €310 | €7,511 | +€7,201 | +2323.0% |
| Other amounts receivable | 41 | €24,525 | €24,083 | -€442 | -1.8% |
| Cash at bank and in hand | 54/58 | €32,658 | €29,805 | -€2,853 | -8.7% |
| Deferred charges and accrued income | 490/1 | €1,333 | €1,310 | -€23 | -1.7% |
| Total equity and liabilities | 10/49 | €61,560 | €64,313 | +€2,753 | +4.5% |
| Equity | 10/15 | €6,200 | €45,984 | +€39,784 | +641.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €39,784 | +€39,784 | |
| Distributable reserves | 133 | - | €39,784 | +€39,784 | |
| Amounts payable | 17/49 | €55,360 | €18,329 | -€37,031 | -66.9% |
| Amounts payable within one year | 42/48 | €55,360 | €18,329 | -€37,031 | -66.9% |
| Trade debts | 44 | €2 | €11,806 | +€11,804 | +771517.0% |
| Suppliers | 440/4 | €2 | €11,806 | +€11,804 | +771517.0% |
| Taxes, remuneration and social security | 45 | €30,693 | €6,524 | -€24,169 | -78.7% |
| Taxes | 450/3 | €22,193 | €4,774 | -€17,419 | -78.5% |
| Remuneration and social security | 454/9 | €8,500 | €1,750 | -€6,750 | -79.4% |
| Other amounts payable | 47/48 | €24,666 | - | -€24,666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,044 | €1,130 | +€86 | +8.2% |
| Other operating charges | 640/8 | €210 | €70 | -€140 | -66.7% |
| Gross operating margin | 9900 | €50,356 | €56,866 | +€6,510 | +12.9% |
| Operating profit (loss) | 9901 | €49,101 | €55,666 | +€6,565 | +13.4% |
| Financial income | 75/76B | €2,194 | €1,277 | -€917 | -41.8% |
| Recurring financial income | 75 | €2,194 | €1,277 | -€917 | -41.8% |
| Financial charges | 65/66B | €10,545 | €3,136 | -€7,409 | -70.3% |
| Recurring financial charges | 65 | €3,784 | €3,136 | -€648 | -17.1% |
| Non-recurring financial charges | 66B | €6,761 | - | -€6,761 | |
| Profit (loss) for the period before taxes | 9903 | €40,750 | €53,807 | +€13,057 | +32.0% |
| Income taxes | 67/77 | €11,732 | €14,024 | +€2,291 | +19.5% |
| Profit (loss) for the period | 9904 | €29,018 | €39,784 | +€10,765 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,018 | €39,784 | +€10,765 | +37.1% |
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 3 October 2026 via checked.be.