ACTU CONSULTING: 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.
ACTU CONSULTING
Largest movements
- Receivables within one year -€85,086
down €85,086 (-73.7%), from €115,419 to €30,333
of which Other amounts receivable: -€76,295
- Cash +€46,766
up €46,766 (+297%), from €15,726 to €62,493
mainly Net result for the year (+€112,117) and Receivables within one year (+€85,086)
- Tangible fixed assets +€34,969
up €34,969 (+15.9%), from €220,027 to €254,996
of which Land and buildings: +€34,959
- Tax, wage and social debts +€14,142
up €14,142 (+58.0%), from €24,372 to €38,514
- Reserves -€9,686
down €9,686 (-2.6%), from €375,307 to €365,622
of which Distributable reserves: -€7,826
- Debts after one year -€8,316
down €8,316 (-42.2%), from €19,692 to €11,376
- Gross operating margin +€29,961
up €29,961 (+18.2%), from €164,711 to €194,672
- Taxes +€5,650
up €5,650 (+10.5%), from €53,980 to €59,631
- Depreciation +€2,947
up €2,947 (+14.0%), from €21,033 to €23,981
- Financial income -€2,938
down €2,938 (-35.4%), from €8,294 to €5,356
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 | €528,609 | €527,247 | -€1,362 | -0.3% |
| Fixed assets | 21/28 | €220,077 | €255,046 | +€34,969 | +15.9% |
| Tangible fixed assets | 22/27 | €220,027 | €254,996 | +€34,969 | +15.9% |
| Land and buildings | 22 | €206,979 | €241,937 | +€34,959 | +16.9% |
| Furniture and vehicles | 24 | €13,048 | €13,058 | +€10 | +0.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €308,532 | €272,201 | -€36,331 | -11.8% |
| Amounts receivable after more than one year | 29 | €175,000 | €175,000 | = | 0.0% |
| Other amounts receivable | 291 | €175,000 | €175,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €115,419 | €30,333 | -€85,086 | -73.7% |
| Trade receivables | 40 | €38,936 | €30,145 | -€8,791 | -22.6% |
| Other amounts receivable | 41 | €76,483 | €188 | -€76,295 | -99.8% |
| Cash at bank and in hand | 54/58 | €15,726 | €62,493 | +€46,766 | +297% |
| Deferred charges and accrued income | 490/1 | €2,388 | €4,376 | +€1,988 | +83.3% |
| Total equity and liabilities | 10/49 | €528,609 | €527,247 | -€1,362 | -0.3% |
| Equity | 10/15 | €454,113 | €444,428 | -€9,686 | -2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €375,307 | €365,622 | -€9,686 | -2.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €373,447 | €365,622 | -€7,826 | -2.1% |
| Profit (loss) carried forward | 14 | €72,606 | €72,606 | = | 0.0% |
| Amounts payable | 17/49 | €74,496 | €82,819 | +€8,324 | +11.2% |
| Amounts payable after more than one year | 17 | €19,692 | €11,376 | -€8,316 | -42.2% |
| Financial debts | 170/4 | €19,692 | €11,376 | -€8,316 | -42.2% |
| Amounts payable within one year | 42/48 | €54,508 | €71,443 | +€16,935 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €9,453 | €10,074 | +€621 | +6.6% |
| Trade debts | 44 | €20,683 | €22,855 | +€2,172 | +10.5% |
| Suppliers | 440/4 | €20,683 | €22,855 | +€2,172 | +10.5% |
| Taxes, remuneration and social security | 45 | €24,372 | €38,514 | +€14,142 | +58.0% |
| Taxes | 450/3 | €24,372 | €38,514 | +€14,142 | +58.0% |
| Accrued charges and deferred income | 492/3 | €296 | - | -€296 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,033 | €23,981 | +€2,947 | +14.0% |
| Other operating charges | 640/8 | €387 | €420 | +€33 | +8.4% |
| Gross operating margin | 9900 | €164,711 | €194,672 | +€29,961 | +18.2% |
| Operating profit (loss) | 9901 | €143,290 | €170,271 | +€26,981 | +18.8% |
| Financial income | 75/76B | €8,294 | €5,356 | -€2,938 | -35.4% |
| Recurring financial income | 75 | €8,294 | €5,356 | -€2,938 | -35.4% |
| Financial charges | 65/66B | €4,551 | €3,880 | -€671 | -14.8% |
| Recurring financial charges | 65 | €4,551 | €3,880 | -€671 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €147,033 | €171,747 | +€24,715 | +16.8% |
| Income taxes | 67/77 | €53,980 | €59,631 | +€5,650 | +10.5% |
| Profit (loss) for the period | 9904 | €93,052 | €112,117 | +€19,064 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,052 | €112,117 | +€19,064 | +20.5% |
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 17 October 2026 via checked.be.