ACTOPLUS: 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.
ACTOPLUS
Largest movements
- Cash +€205,234
new in 2024: €205,234
mainly Current portion of long-term debt (+€246,684) and Depreciation (+€179,382)
- Receivables within one year -€88,812
down €88,812 (-18.5%), from €479,246 to €390,434
of which Trade receivables: -€84,818
- Intangible fixed assets +€25,720
up €25,720 (+4.8%), from €539,501 to €565,221
- Deferred charges and accrued income -€23,640
no longer reported in 2024 (was €23,640)
- Formation expenses -€15,810
down €15,810 (-33.3%), from €47,431 to €31,620
- Current portion of long-term debt +€246,684
up €246,684 (+138.7%), from €177,867 to €424,551
- Profit (loss) carried forward -€203,390
down €203,390 (-2524.0%), from -€8,058 to -€211,448
- Trade debts +€123,056
up €123,056 (+37.1%), from €331,462 to €454,518
- Short-term financial debts -€72,346
no longer reported in 2024 (was €72,346)
- Tax, wage and social debts +€32,263
up €32,263 (+14.2%), from €227,977 to €260,240
of which Taxes: +€118,503
- Depreciation +€87,792
up €87,792 (+95.9%), from €91,590 to €179,382
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,125,077 | €1,219,451 | +€94,374 | +8.4% |
| Formation expenses | 20 | €47,431 | €31,620 | -€15,810 | -33.3% |
| Fixed assets | 21/28 | €551,760 | €574,162 | +€22,401 | +4.1% |
| Intangible fixed assets | 21 | €539,501 | €565,221 | +€25,720 | +4.8% |
| Tangible fixed assets | 22/27 | €12,259 | €8,940 | -€3,319 | -27.1% |
| Furniture and vehicles | 24 | €12,259 | €8,940 | -€3,319 | -27.1% |
| Current assets | 29/58 | €525,886 | €613,669 | +€87,783 | +16.7% |
| Amounts receivable after more than one year | 29 | €23,000 | €18,000 | -€5,000 | -21.7% |
| Other amounts receivable | 291 | €23,000 | €18,000 | -€5,000 | -21.7% |
| Amounts receivable within one year | 40/41 | €479,246 | €390,434 | -€88,812 | -18.5% |
| Trade receivables | 40 | €301,913 | €217,095 | -€84,818 | -28.1% |
| Other amounts receivable | 41 | €177,333 | €173,339 | -€3,993 | -2.3% |
| Cash at bank and in hand | 54/58 | - | €205,234 | +€205,234 | |
| Deferred charges and accrued income | 490/1 | €23,640 | - | -€23,640 | |
| Total equity and liabilities | 10/49 | €1,125,077 | €1,219,451 | +€94,374 | +8.4% |
| Equity | 10/15 | €174,970 | -€28,420 | -€203,390 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €164,428 | €164,428 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €162,568 | €162,568 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,058 | -€211,448 | -€203,390 | -2524.0% |
| Amounts payable | 17/49 | €950,107 | €1,247,871 | +€297,764 | +31.3% |
| Amounts payable after more than one year | 17 | €140,455 | €108,562 | -€31,893 | -22.7% |
| Financial debts | 170/4 | €140,455 | €108,562 | -€31,893 | -22.7% |
| Amounts payable within one year | 42/48 | €809,652 | €1,139,309 | +€329,657 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €177,867 | €424,551 | +€246,684 | +138.7% |
| Financial debts | 43 | €72,346 | - | -€72,346 | |
| Credit institutions | 430/8 | €72,346 | - | -€72,346 | |
| Trade debts | 44 | €331,462 | €454,518 | +€123,056 | +37.1% |
| Suppliers | 440/4 | €331,462 | €454,518 | +€123,056 | +37.1% |
| Taxes, remuneration and social security | 45 | €227,977 | €260,240 | +€32,263 | +14.2% |
| Taxes | 450/3 | €2,837 | €121,341 | +€118,503 | +4177.0% |
| Remuneration and social security | 454/9 | €225,140 | €138,900 | -€86,240 | -38.3% |
| Non-recurring operating income | 76A | €2,781 | €19,200 | +€16,419 | +590.4% |
| Remuneration, social security and pensions | 62 | €7,092,144 | €7,121,938 | +€29,794 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,590 | €179,382 | +€87,792 | +95.9% |
| Other operating charges | 640/8 | €38,844 | €5,109 | -€33,735 | -86.8% |
| Gross operating margin | 9900 | €7,153,318 | €7,136,277 | -€17,040 | -0.2% |
| Operating profit (loss) | 9901 | -€69,260 | -€170,152 | -€100,892 | -145.7% |
| Financial income | 75/76B | €1,290 | €4,064 | +€2,774 | +215.0% |
| Recurring financial income | 75 | €1,290 | €4,064 | +€2,774 | +215.0% |
| Financial charges | 65/66B | €21,704 | €35,088 | +€13,384 | +61.7% |
| Recurring financial charges | 65 | €21,704 | €35,088 | +€13,384 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | -€89,674 | -€201,176 | -€111,503 | -124.3% |
| Income taxes | 67/77 | €459 | €2,213 | +€1,754 | +382.4% |
| Profit (loss) for the period | 9904 | -€90,132 | -€203,390 | -€113,257 | -125.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€90,132 | -€203,390 | -€113,257 | -125.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.