ACTUALIA: 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.
ACTUALIA
Largest movements
- Receivables within one year -€11,194
down €11,194 (-32.0%), from €35,009 to €23,816
of which Trade receivables: -€15,032
- Tangible fixed assets -€10,272
down €10,272 (-14.2%), from €72,566 to €62,293
of which Other tangible fixed assets: -€5,947
- Cash -€9,667
down €9,667 (-27.1%), from €35,664 to €25,997
mainly Net result for the year (-€13,988) and Accrued charges and deferred income (-€6,533)
- Profit (loss) carried forward -€13,988
new in 2025: -€13,988
- Accrued charges and deferred income -€6,533
down €6,533 (-100%), from €6,533 to €0
- Tax, wage and social debts -€4,443
down €4,443 (-85.8%), from €5,176 to €733
of which Taxes: -€3,693
- Other debts -€2,511
down €2,511 (-40.4%), from €6,212 to €3,701
- Current portion of long-term debt -€2,503
down €2,503 (-100%), from €2,503 to €0
- Gross operating margin -€21,496
down €21,496 (-92.8%), from €23,162 to €1,666
- Taxes -€2,963
down €2,963 (-95.6%), from €3,100 to €137
- Depreciation +€2,863
up €2,863 (+28.4%), from €10,073 to €12,936
- Staff costs +€830
up €830, from -€830 to €0
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 | €143,280 | €112,647 | -€30,633 | -21.4% |
| Fixed assets | 21/28 | €72,566 | €62,293 | -€10,272 | -14.2% |
| Tangible fixed assets | 22/27 | €72,566 | €62,293 | -€10,272 | -14.2% |
| Land and buildings | 22 | €28,636 | €27,545 | -€1,091 | -3.8% |
| Plant, machinery and equipment | 23 | €14,343 | €10,323 | -€4,021 | -28.0% |
| Furniture and vehicles | 24 | €1,931 | €2,717 | +€786 | +40.7% |
| Other tangible fixed assets | 26 | €27,655 | €21,708 | -€5,947 | -21.5% |
| Current assets | 29/58 | €70,714 | €50,354 | -€20,361 | -28.8% |
| Amounts receivable within one year | 40/41 | €35,009 | €23,816 | -€11,194 | -32.0% |
| Trade receivables | 40 | €29,618 | €14,586 | -€15,032 | -50.8% |
| Other amounts receivable | 41 | €5,391 | €9,230 | +€3,839 | +71.2% |
| Cash at bank and in hand | 54/58 | €35,664 | €25,997 | -€9,667 | -27.1% |
| Deferred charges and accrued income | 490/1 | €41 | €541 | +€500 | +1,230% |
| Total equity and liabilities | 10/49 | €143,280 | €112,647 | -€30,633 | -21.4% |
| Equity | 10/15 | €108,693 | €94,705 | -€13,988 | -12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,093 | €90,093 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €90,093 | €90,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,988 | -€13,988 | |
| Amounts payable | 17/49 | €34,587 | €17,942 | -€16,645 | -48.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €28,054 | €17,942 | -€10,112 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €2,503 | €0 | -€2,503 | -100% |
| Trade debts | 44 | €13,668 | €13,508 | -€160 | -1.2% |
| Suppliers | 440/4 | €13,668 | €13,508 | -€160 | -1.2% |
| Advances received on contracts in progress | 46 | €496 | €0 | -€496 | -100% |
| Taxes, remuneration and social security | 45 | €5,176 | €733 | -€4,443 | -85.8% |
| Taxes | 450/3 | €4,426 | €733 | -€3,693 | -83.4% |
| Remuneration and social security | 454/9 | €750 | €0 | -€750 | -100% |
| Other amounts payable | 47/48 | €6,212 | €3,701 | -€2,511 | -40.4% |
| Accrued charges and deferred income | 492/3 | €6,533 | €0 | -€6,533 | -100% |
| Remuneration, social security and pensions | 62 | -€830 | €0 | +€830 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,073 | €12,936 | +€2,863 | +28.4% |
| Other operating charges | 640/8 | €1,499 | €1,452 | -€47 | -3.2% |
| Gross operating margin | 9900 | €23,162 | €1,666 | -€21,496 | -92.8% |
| Operating profit (loss) | 9901 | €12,419 | -€12,722 | -€25,141 | |
| Financial income | 75/76B | €95 | €15 | -€80 | -84.5% |
| Recurring financial income | 75 | €95 | €15 | -€80 | -84.5% |
| Financial charges | 65/66B | €1,132 | €1,144 | +€12 | +1.1% |
| Recurring financial charges | 65 | €1,132 | €1,144 | +€12 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €11,383 | -€13,851 | -€25,233 | |
| Income taxes | 67/77 | €3,100 | €137 | -€2,963 | -95.6% |
| Profit (loss) for the period | 9904 | €8,283 | -€13,988 | -€22,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,283 | -€13,988 | -€22,270 |
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 16 October 2026 via checked.be.