ActuaFin: 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.
ActuaFin
Largest movements
- Cash -€21,151
down €21,151 (-26.1%), from €80,934 to €59,783
mainly Contributions, distributions and other (-€17,500) and Other debts (-€11,661)
- Tangible fixed assets -€7,639
down €7,639 (-21.6%), from €35,380 to €27,742
of which Other tangible fixed assets: -€4,338
- Deferred charges and accrued income +€2,499
up €2,499 (+291.0%), from €859 to €3,358
- Other debts -€11,661
down €11,661 (-37.2%), from €31,311 to €19,650
- Tax, wage and social debts -€10,288
down €10,288 (-36.8%), from €27,964 to €17,676
- Trade debts -€9,087
down €9,087 (-69.0%), from €13,172 to €4,085
- Accrued charges and deferred income +€2,997
new in 2025: €2,997
- Gross operating margin -€17,418
down €17,418 (-30.5%), from €57,055 to €39,637
- Taxes -€3,404
down €3,404 (-32.9%), from €10,343 to €6,939
- Financial charges -€1,926
down €1,926 (-28.1%), from €6,860 to €4,933
- Other operating charges -€1,257
down €1,257 (-56.1%), from €2,242 to €985
- Depreciation -€579
down €579 (-6.0%), from €9,580 to €9,002
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 | €193,855 | €166,142 | -€27,713 | -14.3% |
| Fixed assets | 21/28 | €85,380 | €77,742 | -€7,639 | -8.9% |
| Tangible fixed assets | 22/27 | €35,380 | €27,742 | -€7,639 | -21.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,130 | €2,829 | -€3,301 | -53.8% |
| Other tangible fixed assets | 26 | €29,250 | €24,912 | -€4,338 | -14.8% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €108,474 | €88,400 | -€20,074 | -18.5% |
| Amounts receivable within one year | 40/41 | €26,681 | €25,259 | -€1,422 | -5.3% |
| Trade receivables | 40 | €24,540 | €23,238 | -€1,302 | -5.3% |
| Other amounts receivable | 41 | €2,141 | €2,021 | -€120 | -5.6% |
| Cash at bank and in hand | 54/58 | €80,934 | €59,783 | -€21,151 | -26.1% |
| Deferred charges and accrued income | 490/1 | €859 | €3,358 | +€2,499 | +291.0% |
| Total equity and liabilities | 10/49 | €193,855 | €166,142 | -€27,713 | -14.3% |
| Equity | 10/15 | €121,408 | €121,734 | +€326 | +0.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €116,408 | €116,734 | +€326 | +0.3% |
| Distributable reserves | 133 | €116,408 | €116,734 | +€326 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €72,447 | €44,408 | -€28,039 | -38.7% |
| Amounts payable within one year | 42/48 | €72,447 | €41,411 | -€31,036 | -42.8% |
| Trade debts | 44 | €13,172 | €4,085 | -€9,087 | -69.0% |
| Suppliers | 440/4 | €13,172 | €4,085 | -€9,087 | -69.0% |
| Taxes, remuneration and social security | 45 | €27,964 | €17,676 | -€10,288 | -36.8% |
| Taxes | 450/3 | €27,964 | €17,676 | -€10,288 | -36.8% |
| Other amounts payable | 47/48 | €31,311 | €19,650 | -€11,661 | -37.2% |
| Accrued charges and deferred income | 492/3 | - | €2,997 | +€2,997 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,580 | €9,002 | -€579 | -6.0% |
| Other operating charges | 640/8 | €2,242 | €985 | -€1,257 | -56.1% |
| Gross operating margin | 9900 | €57,055 | €39,637 | -€17,418 | -30.5% |
| Operating profit (loss) | 9901 | €45,233 | €29,651 | -€15,582 | -34.4% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €6,860 | €4,933 | -€1,926 | -28.1% |
| Recurring financial charges | 65 | €6,860 | €4,933 | -€1,926 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €38,373 | €24,765 | -€13,608 | -35.5% |
| Income taxes | 67/77 | €10,343 | €6,939 | -€3,404 | -32.9% |
| Profit (loss) for the period | 9904 | €28,030 | €17,826 | -€10,204 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,030 | €17,826 | -€10,204 | -36.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.