ACTONOMY: 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.
ACTONOMY
Largest movements
- Receivables within one year -€91,412
down €91,412 (-21.6%), from €423,357 to €331,946
of which Trade receivables: -€100,574
- Cash -€8,088
down €8,088 (-23.1%), from €35,007 to €26,919
mainly Investment in fixed assets (net) (-€55,230) and Accrued charges and deferred income (-€45,805)
- Deferred charges and accrued income -€7,666
down €7,666 (-27.6%), from €27,814 to €20,148
- Accrued charges and deferred income -€45,805
down €45,805 (-12.5%), from €366,181 to €320,377
- Profit (loss) carried forward -€29,930
down €29,930 (-0.8%), from -€3.6m to -€3.6m
- Trade debts -€27,250
down €27,250 (-26.0%), from €104,926 to €77,676
- Turnover +€972,222
new in 2025: €972,222
- Purchases and services +€804,481
new in 2025: €804,481
- Financial charges -€134,163
down €134,163 (-91.9%), from €145,916 to €11,753
- Gross operating margin -€83,406
down €83,406 (-25.8%), from €322,881 to €239,476
- Depreciation -€33,757
down €33,757 (-40.0%), from €84,356 to €50,598
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 | €556,377 | €453,843 | -€102,534 | -18.4% |
| Fixed assets | 21/28 | €70,199 | €74,831 | +€4,632 | +6.6% |
| Intangible fixed assets | 21 | €69,969 | €74,601 | +€4,632 | +6.6% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €486,178 | €379,012 | -€107,166 | -22.0% |
| Amounts receivable within one year | 40/41 | €423,357 | €331,946 | -€91,412 | -21.6% |
| Trade receivables | 40 | €423,357 | €322,783 | -€100,574 | -23.8% |
| Other amounts receivable | 41 | - | €9,163 | +€9,163 | |
| Cash at bank and in hand | 54/58 | €35,007 | €26,919 | -€8,088 | -23.1% |
| Deferred charges and accrued income | 490/1 | €27,814 | €20,148 | -€7,666 | -27.6% |
| Total equity and liabilities | 10/49 | €556,377 | €453,843 | -€102,534 | -18.4% |
| Equity | 10/15 | -€53,817 | -€83,747 | -€29,930 | -55.6% |
| Contributions | 10/11 | €3,540,337 | €3,540,337 | = | 0.0% |
| Capital | 10 | €3,540,337 | €3,540,337 | = | 0.0% |
| Issued capital | 100 | €3,540,337 | €3,540,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,594,154 | -€3,624,084 | -€29,930 | -0.8% |
| Amounts payable | 17/49 | €610,194 | €537,590 | -€72,604 | -11.9% |
| Amounts payable within one year | 42/48 | €244,012 | €217,214 | -€26,799 | -11.0% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €104,926 | €77,676 | -€27,250 | -26.0% |
| Suppliers | 440/4 | €104,926 | €77,676 | -€27,250 | -26.0% |
| Taxes, remuneration and social security | 45 | €39,087 | €39,538 | +€451 | +1.2% |
| Taxes | 450/3 | €9,989 | €8,521 | -€1,468 | -14.7% |
| Remuneration and social security | 454/9 | €29,098 | €31,017 | +€1,920 | +6.6% |
| Accrued charges and deferred income | 492/3 | €366,181 | €320,377 | -€45,805 | -12.5% |
| Turnover | 70 | - | €972,222 | +€972,222 | |
| Non-recurring operating income | 76A | - | €1,600 | +€1,600 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €804,481 | +€804,481 | |
| Remuneration, social security and pensions | 62 | €207,837 | €213,401 | +€5,564 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,356 | €50,598 | -€33,757 | -40.0% |
| Other operating charges | 640/8 | €3,455 | €1,770 | -€1,685 | -48.8% |
| Non-recurring operating charges | 66A | €99 | - | -€99 | |
| Gross operating margin | 9900 | €322,881 | €239,476 | -€83,406 | -25.8% |
| Operating profit (loss) | 9901 | €27,135 | -€26,294 | -€53,429 | |
| Financial income | 75/76B | €772 | €10,563 | +€9,790 | +1267.6% |
| Recurring financial income | 75 | €772 | €10,563 | +€9,790 | +1267.6% |
| Financial charges | 65/66B | €145,916 | €11,753 | -€134,163 | -91.9% |
| Recurring financial charges | 65 | €145,916 | €11,753 | -€134,163 | -91.9% |
| Profit (loss) for the period before taxes | 9903 | -€118,009 | -€27,485 | +€90,525 | +76.7% |
| Income taxes | 67/77 | €4,579 | €2,445 | -€2,134 | -46.6% |
| Profit (loss) for the period | 9904 | -€122,588 | -€29,930 | +€92,658 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€122,588 | -€29,930 | +€92,658 | +75.6% |
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.