ACTOMA BEHEER: 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 BEHEER
Largest movements
- Tangible fixed assets -€49,534
down €49,534 (-7.0%), from €707,455 to €657,921
of which Land and buildings: -€40,058
- Deferred charges and accrued income +€17,405
up €17,405 (+324%), from €5,377 to €22,783
- Receivables within one year -€9,797
down €9,797 (-46.2%), from €21,182 to €11,386
of which Other amounts receivable: -€16,454
- Debts after one year -€64,881
down €64,881 (-12.3%), from €528,142 to €463,261
- Reserves +€17,952
up €17,952 (+20.7%), from €86,735 to €104,686
- Gross operating margin +€22,124
up €22,124 (+25.4%), from €87,261 to €109,385
- Financial charges -€8,239
down €8,239 (-28.0%), from €29,415 to €21,176
- Taxes +€6,151
new in 2025: €6,151
- Depreciation +€2,706
up €2,706 (+5.2%), from €52,268 to €54,974
- Other operating charges +€1,143
up €1,143 (+16.8%), from €6,794 to €7,937
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 | €734,902 | €695,418 | -€39,483 | -5.4% |
| Fixed assets | 21/28 | €707,805 | €658,271 | -€49,534 | -7.0% |
| Intangible fixed assets | 21 | €350 | €350 | = | 0.0% |
| Tangible fixed assets | 22/27 | €707,455 | €657,921 | -€49,534 | -7.0% |
| Land and buildings | 22 | €681,362 | €641,304 | -€40,058 | -5.9% |
| Plant, machinery and equipment | 23 | €19,731 | €11,631 | -€8,100 | -41.1% |
| Furniture and vehicles | 24 | €6,362 | €4,986 | -€1,376 | -21.6% |
| Current assets | 29/58 | €27,096 | €37,147 | +€10,051 | +37.1% |
| Amounts receivable within one year | 40/41 | €21,182 | €11,386 | -€9,797 | -46.2% |
| Trade receivables | 40 | €4,630 | €11,287 | +€6,657 | +144% |
| Other amounts receivable | 41 | €16,552 | €99 | -€16,454 | -99.4% |
| Cash at bank and in hand | 54/58 | €537 | €2,979 | +€2,442 | +455% |
| Deferred charges and accrued income | 490/1 | €5,377 | €22,783 | +€17,405 | +324% |
| Total equity and liabilities | 10/49 | €734,902 | €695,418 | -€39,483 | -5.4% |
| Equity | 10/15 | €104,137 | €123,286 | +€19,149 | +18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,735 | €104,686 | +€17,952 | +20.7% |
| Distributable reserves | 133 | €86,735 | €104,686 | +€17,952 | +20.7% |
| Profit (loss) carried forward | 14 | -€1,197 | €0 | +€1,197 | |
| Amounts payable | 17/49 | €630,764 | €572,132 | -€58,632 | -9.3% |
| Amounts payable after more than one year | 17 | €528,142 | €463,261 | -€64,881 | -12.3% |
| Financial debts | 170/4 | €528,142 | €463,261 | -€64,881 | -12.3% |
| Amounts payable within one year | 42/48 | €102,622 | €108,091 | +€5,469 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €57,731 | €62,943 | +€5,211 | +9.0% |
| Financial debts | 43 | €4,766 | €6,250 | +€1,484 | +31.1% |
| Other loans | 439 | €4,766 | €6,250 | +€1,484 | +31.1% |
| Trade debts | 44 | €33,395 | €26,452 | -€6,944 | -20.8% |
| Suppliers | 440/4 | €33,395 | €26,452 | -€6,944 | -20.8% |
| Taxes, remuneration and social security | 45 | €90 | €2,172 | +€2,082 | +2,319% |
| Taxes | 450/3 | €90 | €2,172 | +€2,082 | +2,319% |
| Other amounts payable | 47/48 | €6,641 | €10,276 | +€3,635 | +54.7% |
| Accrued charges and deferred income | 492/3 | €0 | €780 | +€780 | |
| Non-recurring operating income | 76A | €2,000 | €3,205 | +€1,205 | +60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,268 | €54,974 | +€2,706 | +5.2% |
| Other operating charges | 640/8 | €6,794 | €7,937 | +€1,143 | +16.8% |
| Gross operating margin | 9900 | €87,261 | €109,385 | +€22,124 | +25.4% |
| Operating profit (loss) | 9901 | €28,198 | €46,473 | +€18,275 | +64.8% |
| Financial income | 75/76B | €20 | €3 | -€17 | -84.6% |
| Recurring financial income | 75 | €20 | €3 | -€17 | -84.6% |
| Financial charges | 65/66B | €29,415 | €21,176 | -€8,239 | -28.0% |
| Recurring financial charges | 65 | €29,415 | €21,176 | -€8,239 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,197 | €25,300 | +€26,497 | |
| Income taxes | 67/77 | - | €6,151 | +€6,151 | |
| Profit (loss) for the period | 9904 | -€1,197 | €19,149 | +€20,346 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,197 | €19,149 | +€20,346 |
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 19 October 2026 via checked.be.