ACTUADIM: 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.
ACTUADIM
Largest movements
- Current investments -€65,574
down €65,574 (-78.2%), from €83,813 to €18,239
- Receivables within one year +€18,399
up €18,399 (+9.1%), from €202,107 to €220,506
of which Other amounts receivable: +€10,664
- Tangible fixed assets -€7,039
down €7,039 (-70.3%), from €10,011 to €2,972
- Cash +€5,423
up €5,423 (+20.2%), from €26,789 to €32,212
mainly Net result for the year (+€183,986) and Current investments (+€65,574)
- Reserves -€49,014
down €49,014 (-18.5%), from €264,961 to €215,947
- Short-term financial debts -€10,056
down €10,056 (-45.2%), from €22,258 to €12,202
- Tax, wage and social debts +€8,744
up €8,744 (+46.3%), from €18,887 to €27,631
- Other debts +€5,934
up €5,934 (+1,001%), from €593 to €6,527
- Current portion of long-term debt -€3,832
no longer reported in 2025 (was €3,832)
- Gross operating margin +€33,895
up €33,895 (+20.5%), from €165,623 to €199,519
- Financial income +€30,430
up €30,430 (+215%), from €14,161 to €44,591
- Taxes +€8,567
up €8,567 (+21.6%), from €39,699 to €48,266
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 | €329,341 | €281,231 | -€48,110 | -14.6% |
| Fixed assets | 21/28 | €10,011 | €2,972 | -€7,039 | -70.3% |
| Tangible fixed assets | 22/27 | €10,011 | €2,972 | -€7,039 | -70.3% |
| Furniture and vehicles | 24 | €10,011 | €2,972 | -€7,039 | -70.3% |
| Current assets | 29/58 | €319,330 | €278,259 | -€41,071 | -12.9% |
| Amounts receivable within one year | 40/41 | €202,107 | €220,506 | +€18,399 | +9.1% |
| Trade receivables | 40 | €75,265 | €83,000 | +€7,735 | +10.3% |
| Other amounts receivable | 41 | €126,842 | €137,506 | +€10,664 | +8.4% |
| Current investments | 50/53 | €83,813 | €18,239 | -€65,574 | -78.2% |
| Cash at bank and in hand | 54/58 | €26,789 | €32,212 | +€5,423 | +20.2% |
| Deferred charges and accrued income | 490/1 | €6,621 | €7,301 | +€681 | +10.3% |
| Total equity and liabilities | 10/49 | €329,341 | €281,231 | -€48,110 | -14.6% |
| Equity | 10/15 | €283,561 | €234,547 | -€49,014 | -17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €264,961 | €215,947 | -€49,014 | -18.5% |
| Distributable reserves | 133 | €264,961 | €215,947 | -€49,014 | -18.5% |
| Amounts payable | 17/49 | €45,780 | €46,684 | +€904 | +2.0% |
| Amounts payable within one year | 42/48 | €45,780 | €46,684 | +€904 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €3,832 | - | -€3,832 | |
| Financial debts | 43 | €22,258 | €12,202 | -€10,056 | -45.2% |
| Credit institutions | 430/8 | €22,258 | €12,202 | -€10,056 | -45.2% |
| Trade debts | 44 | €210 | €325 | +€115 | +54.8% |
| Suppliers | 440/4 | €210 | €325 | +€115 | +54.8% |
| Taxes, remuneration and social security | 45 | €18,887 | €27,631 | +€8,744 | +46.3% |
| Taxes | 450/3 | €18,887 | €27,631 | +€8,744 | +46.3% |
| Other amounts payable | 47/48 | €593 | €6,527 | +€5,934 | +1,001% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,633 | €8,594 | -€39 | -0.5% |
| Other operating charges | 640/8 | €1,089 | €1,127 | +€38 | +3.5% |
| Gross operating margin | 9900 | €165,623 | €199,519 | +€33,895 | +20.5% |
| Operating profit (loss) | 9901 | €155,901 | €189,798 | +€33,897 | +21.7% |
| Financial income | 75/76B | €14,161 | €44,591 | +€30,430 | +215% |
| Recurring financial income | 75 | €14,161 | €44,591 | +€30,430 | +215% |
| Financial charges | 65/66B | €972 | €2,136 | +€1,164 | +120% |
| Recurring financial charges | 65 | €972 | €2,136 | +€1,164 | +120% |
| Profit (loss) for the period before taxes | 9903 | €169,090 | €232,252 | +€63,162 | +37.4% |
| Income taxes | 67/77 | €39,699 | €48,266 | +€8,567 | +21.6% |
| Profit (loss) for the period | 9904 | €129,391 | €183,986 | +€54,595 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €129,391 | €183,986 | +€54,595 | +42.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.