ACTOMA: 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.
ACTOMA
Largest movements
- Cash +€52,560
up €52,560 (+625.2%), from €8,406 to €60,966
mainly Net result for the year (+€101,295) and Depreciation (+€25,537)
- Receivables within one year +€39,740
up €39,740 (+27.8%), from €143,160 to €182,900
of which Trade receivables: +€24,708
- Tangible fixed assets -€25,743
down €25,743 (-26.9%), from €95,596 to €69,853
- Stocks and contracts +€13,735
up €13,735 (+16.2%), from €84,712 to €98,447
- Deferred charges and accrued income -€10,669
down €10,669 (-28.3%), from €37,740 to €27,071
- Profit (loss) carried forward +€101,295
up €101,295 (+86.1%), from -€117,706 to -€16,411
- Trade debts -€24,143
down €24,143 (-9.9%), from €244,600 to €220,457
- Short-term financial debts +€23,753
up €23,753 (+9612.3%), from €247 to €24,000
of which Other loans: +€24,000
- Tax, wage and social debts -€14,063
down €14,063 (-26.8%), from €52,560 to €38,497
of which Remuneration and social security: -€10,972
- Other debts -€11,585
down €11,585 (-77.1%), from €15,032 to €3,448
- Gross operating margin +€177,958
up €177,958 (+76.9%), from €231,481 to €409,439
- Staff costs -€30,915
down €30,915 (-11.0%), from €280,793 to €249,878
- Taxes +€23,623
up €23,623 (+6561863.9%), from €0 to €23,623
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 | €379,645 | €446,309 | +€66,664 | +17.6% |
| Fixed assets | 21/28 | €105,627 | €76,925 | -€28,702 | -27.2% |
| Intangible fixed assets | 21 | €10,030 | €7,072 | -€2,958 | -29.5% |
| Tangible fixed assets | 22/27 | €95,596 | €69,853 | -€25,743 | -26.9% |
| Plant, machinery and equipment | 23 | €24,757 | €13,694 | -€11,063 | -44.7% |
| Furniture and vehicles | 24 | €18,553 | €10,153 | -€8,400 | -45.3% |
| Other tangible fixed assets | 26 | €52,286 | €46,006 | -€6,280 | -12.0% |
| Current assets | 29/58 | €274,018 | €369,384 | +€95,365 | +34.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €84,712 | €98,447 | +€13,735 | +16.2% |
| Stocks | 30/36 | €84,712 | €98,447 | +€13,735 | +16.2% |
| Amounts receivable within one year | 40/41 | €143,160 | €182,900 | +€39,740 | +27.8% |
| Trade receivables | 40 | €125,689 | €150,397 | +€24,708 | +19.7% |
| Other amounts receivable | 41 | €17,471 | €32,503 | +€15,032 | +86.0% |
| Cash at bank and in hand | 54/58 | €8,406 | €60,966 | +€52,560 | +625.2% |
| Deferred charges and accrued income | 490/1 | €37,740 | €27,071 | -€10,669 | -28.3% |
| Total equity and liabilities | 10/49 | €379,645 | €446,309 | +€66,664 | +17.6% |
| Equity | 10/15 | €35,608 | €136,903 | +€101,295 | +284.5% |
| Contributions | 10/11 | €58,600 | €58,600 | = | 0.0% |
| Reserves | 13 | €94,714 | €94,714 | = | 0.0% |
| Distributable reserves | 133 | €94,714 | €94,714 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,706 | -€16,411 | +€101,295 | +86.1% |
| Amounts payable | 17/49 | €344,038 | €309,406 | -€34,631 | -10.1% |
| Amounts payable after more than one year | 17 | €16,108 | €8,862 | -€7,245 | -45.0% |
| Financial debts | 170/4 | €16,108 | €8,862 | -€7,245 | -45.0% |
| Amounts payable within one year | 42/48 | €327,930 | €300,544 | -€27,386 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €15,490 | €14,142 | -€1,348 | -8.7% |
| Financial debts | 43 | €247 | €24,000 | +€23,753 | +9612.3% |
| Credit institutions | 430/8 | €247 | €0 | -€247 | -100.0% |
| Other loans | 439 | - | €24,000 | +€24,000 | |
| Trade debts | 44 | €244,600 | €220,457 | -€24,143 | -9.9% |
| Suppliers | 440/4 | €244,600 | €220,457 | -€24,143 | -9.9% |
| Taxes, remuneration and social security | 45 | €52,560 | €38,497 | -€14,063 | -26.8% |
| Taxes | 450/3 | €9,081 | €5,990 | -€3,091 | -34.0% |
| Remuneration and social security | 454/9 | €43,480 | €32,507 | -€10,972 | -25.2% |
| Other amounts payable | 47/48 | €15,032 | €3,448 | -€11,585 | -77.1% |
| Non-recurring operating income | 76A | €0 | €10,391 | +€10,391 | |
| Remuneration, social security and pensions | 62 | €280,793 | €249,878 | -€30,915 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,222 | €25,537 | -€3,684 | -12.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €418 | +€418 | |
| Other operating charges | 640/8 | €8,189 | €6,184 | -€2,005 | -24.5% |
| Gross operating margin | 9900 | €231,481 | €409,439 | +€177,958 | +76.9% |
| Operating profit (loss) | 9901 | -€86,722 | €127,421 | +€214,144 | |
| Financial income | 75/76B | €3 | €77 | +€75 | +2934.5% |
| Recurring financial income | 75 | €3 | €77 | +€75 | +2934.5% |
| Financial charges | 65/66B | €5,158 | €2,580 | -€2,577 | -50.0% |
| Recurring financial charges | 65 | €5,158 | €2,580 | -€2,577 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€91,877 | €124,918 | +€216,795 | |
| Income taxes | 67/77 | €0 | €23,623 | +€23,623 | +6561863.9% |
| Profit (loss) for the period | 9904 | -€91,878 | €101,295 | +€193,173 | |
| Profit (loss) for the period to be appropriated | 9905 | -€91,878 | €101,295 | +€193,173 |
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 9 October 2026 via checked.be.