ACTOM: 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.
ACTOM
Largest movements
- Tangible fixed assets -€25,665
down €25,665 (-18.4%), from €139,750 to €114,085
of which Furniture and vehicles: -€18,330
- Cash +€17,832
up €17,832 (+8.0%), from €221,983 to €239,815
mainly Depreciation (+€29,308) and Net result for the year (+€18,091)
- Receivables within one year +€15,051
up €15,051 (+449.5%), from €3,349 to €18,400
of which Trade receivables: +€17,032
- Reserves +€18,091
up €18,091 (+374.0%), from €4,837 to €22,929
- Debts after one year -€15,343
down €15,343 (-51.2%), from €29,963 to €14,620
- Other debts +€8,010
up €8,010 (+31.5%), from €25,417 to €33,427
- Gross operating margin +€20,920
up €20,920 (+54.0%), from €38,766 to €59,685
- Taxes +€5,079
up €5,079 (+117.3%), from €4,330 to €9,409
- Write-downs +€2,789
no longer reported in 2025 (was -€2,789)
- Other operating charges -€2,784
down €2,784 (-94.6%), from €2,944 to €160
- Financial income -€767
down €767 (-68.2%), from €1,124 to €357
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 | €368,007 | €375,384 | +€7,378 | +2.0% |
| Fixed assets | 21/28 | €139,750 | €114,085 | -€25,665 | -18.4% |
| Tangible fixed assets | 22/27 | €139,750 | €114,085 | -€25,665 | -18.4% |
| Land and buildings | 22 | €54,717 | €51,562 | -€3,155 | -5.8% |
| Plant, machinery and equipment | 23 | €14,245 | €10,065 | -€4,181 | -29.3% |
| Furniture and vehicles | 24 | €66,101 | €47,771 | -€18,330 | -27.7% |
| Other tangible fixed assets | 26 | €4,687 | €4,687 | = | 0.0% |
| Current assets | 29/58 | €228,256 | €261,299 | +€33,043 | +14.5% |
| Amounts receivable within one year | 40/41 | €3,349 | €18,400 | +€15,051 | +449.5% |
| Trade receivables | 40 | €1,368 | €18,400 | +€17,032 | +1245.0% |
| Other amounts receivable | 41 | €1,981 | - | -€1,981 | |
| Cash at bank and in hand | 54/58 | €221,983 | €239,815 | +€17,832 | +8.0% |
| Deferred charges and accrued income | 490/1 | €2,925 | €3,084 | +€160 | +5.5% |
| Total equity and liabilities | 10/49 | €368,007 | €375,384 | +€7,378 | +2.0% |
| Equity | 10/15 | €284,584 | €302,675 | +€18,091 | +6.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €4,837 | €22,929 | +€18,091 | +374.0% |
| Distributable reserves | 133 | €4,837 | €22,929 | +€18,091 | +374.0% |
| Profit (loss) carried forward | 14 | €261,196 | €261,196 | = | 0.0% |
| Amounts payable | 17/49 | €83,423 | €72,709 | -€10,714 | -12.8% |
| Amounts payable after more than one year | 17 | €29,963 | €14,620 | -€15,343 | -51.2% |
| Financial debts | 170/4 | €29,963 | €14,620 | -€15,343 | -51.2% |
| Amounts payable within one year | 42/48 | €53,415 | €58,043 | +€4,628 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €14,734 | €15,343 | +€609 | +4.1% |
| Trade debts | 44 | €2,179 | €796 | -€1,384 | -63.5% |
| Suppliers | 440/4 | €2,179 | €796 | -€1,384 | -63.5% |
| Taxes, remuneration and social security | 45 | €11,084 | €8,478 | -€2,607 | -23.5% |
| Taxes | 450/3 | €11,084 | €8,478 | -€2,607 | -23.5% |
| Other amounts payable | 47/48 | €25,417 | €33,427 | +€8,010 | +31.5% |
| Accrued charges and deferred income | 492/3 | €45 | €46 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,958 | €29,308 | -€651 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,789 | - | +€2,789 | |
| Other operating charges | 640/8 | €2,944 | €160 | -€2,784 | -94.6% |
| Non-recurring operating charges | 66A | - | €1,176 | +€1,176 | |
| Gross operating margin | 9900 | €38,766 | €59,685 | +€20,920 | +54.0% |
| Operating profit (loss) | 9901 | €8,652 | €29,041 | +€20,389 | +235.7% |
| Financial income | 75/76B | €1,124 | €357 | -€767 | -68.2% |
| Recurring financial income | 75 | €1,124 | €357 | -€767 | -68.2% |
| Financial charges | 65/66B | €2,464 | €1,898 | -€565 | -22.9% |
| Recurring financial charges | 65 | €2,464 | €1,898 | -€565 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €7,312 | €27,500 | +€20,188 | +276.1% |
| Income taxes | 67/77 | €4,330 | €9,409 | +€5,079 | +117.3% |
| Profit (loss) for the period | 9904 | €2,982 | €18,091 | +€15,109 | +506.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,982 | €18,091 | +€15,109 | +506.6% |
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 10 October 2026 via checked.be.