ACTUA: 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.
ACTUA
Largest movements
- Tangible fixed assets -€22,229
down €22,229 (-5.0%), from €447,668 to €425,439
of which Land and buildings: -€20,638
- Cash -€18,610
down €18,610 (-42.1%), from €44,218 to €25,608
mainly Debts after one year (-€32,059) and Tax, wage and social debts (-€5,362)
- Debts after one year -€32,059
down €32,059 (-9.1%), from €351,699 to €319,641
- Tax, wage and social debts -€5,362
down €5,362 (-96.7%), from €5,546 to €183
- Gross operating margin -€17,853
down €17,853 (-31.8%), from €56,166 to €38,313
- Taxes -€3,470
down €3,470 (-80.2%), from €4,326 to €856
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 | €493,582 | €456,555 | -€37,027 | -7.5% |
| Fixed assets | 21/28 | €447,668 | €425,439 | -€22,229 | -5.0% |
| Tangible fixed assets | 22/27 | €447,668 | €425,439 | -€22,229 | -5.0% |
| Land and buildings | 22 | €442,715 | €422,076 | -€20,638 | -4.7% |
| Plant, machinery and equipment | 23 | €1,206 | €709 | -€498 | -41.2% |
| Furniture and vehicles | 24 | €3,747 | €2,654 | -€1,093 | -29.2% |
| Current assets | 29/58 | €45,914 | €31,115 | -€14,798 | -32.2% |
| Amounts receivable within one year | 40/41 | €711 | €4,670 | +€3,959 | +557.1% |
| Trade receivables | 40 | €76 | - | -€76 | |
| Other amounts receivable | 41 | €634 | €4,670 | +€4,035 | +636.2% |
| Cash at bank and in hand | 54/58 | €44,218 | €25,608 | -€18,610 | -42.1% |
| Deferred charges and accrued income | 490/1 | €985 | €837 | -€147 | -15.0% |
| Total equity and liabilities | 10/49 | €493,582 | €456,555 | -€37,027 | -7.5% |
| Equity | 10/15 | €100,145 | €101,141 | +€995 | +1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,475 | €73,973 | +€498 | +0.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,281 | €1,779 | +€498 | +38.8% |
| Distributable reserves | 133 | €70,194 | €70,194 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,270 | €14,768 | +€498 | +3.5% |
| Amounts payable | 17/49 | €393,437 | €355,414 | -€38,023 | -9.7% |
| Amounts payable after more than one year | 17 | €351,699 | €319,641 | -€32,059 | -9.1% |
| Financial debts | 170/4 | €351,699 | €319,641 | -€32,059 | -9.1% |
| Amounts payable within one year | 42/48 | €40,270 | €34,491 | -€5,778 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €31,233 | €32,058 | +€826 | +2.6% |
| Trade debts | 44 | €204 | €10 | -€194 | -95.1% |
| Suppliers | 440/4 | €204 | €10 | -€194 | -95.1% |
| Taxes, remuneration and social security | 45 | €5,546 | €183 | -€5,362 | -96.7% |
| Taxes | 450/3 | €5,546 | €183 | -€5,362 | -96.7% |
| Other amounts payable | 47/48 | €3,287 | €2,240 | -€1,048 | -31.9% |
| Accrued charges and deferred income | 492/3 | €1,468 | €1,282 | -€186 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,393 | €22,229 | -€164 | -0.7% |
| Other operating charges | 640/8 | €3,876 | €3,984 | +€107 | +2.8% |
| Gross operating margin | 9900 | €56,166 | €38,313 | -€17,853 | -31.8% |
| Operating profit (loss) | 9901 | €29,897 | €12,100 | -€17,797 | -59.5% |
| Financial charges | 65/66B | €10,803 | €10,249 | -€555 | -5.1% |
| Recurring financial charges | 65 | €10,803 | €10,249 | -€555 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €19,094 | €1,851 | -€17,242 | -90.3% |
| Income taxes | 67/77 | €4,326 | €856 | -€3,470 | -80.2% |
| Profit (loss) for the period | 9904 | €14,768 | €995 | -€13,772 | -93.3% |
| Transfer to tax-exempt reserves | 689 | €498 | €498 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,270 | €498 | -€13,772 | -96.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.