Actuarial Consultancy & Development & Implementation: 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.
Actuarial Consultancy & Development & Implementation
Largest movements
- Current investments -€125,524
down €125,524 (-28.0%), from €449,048 to €323,524
- Receivables within one year +€16,156
up €16,156 (+122%), from €13,292 to €29,448
- Deferred charges and accrued income +€5,657
up €5,657 (+236%), from €2,398 to €8,055
- Reserves -€192,222
down €192,222 (-43.6%), from €441,263 to €249,041
- Other debts +€84,685
up €84,685 (+2,896%), from €2,924 to €87,609
- Tax, wage and social debts +€21,606
up €21,606 (+91.6%), from €23,586 to €45,192
of which Taxes: +€17,999
- Contributions -€19,999
down €19,999 (-100.0%), from €20,000 to €1
- Financial income -€49,221
down €49,221 (-83.1%), from €59,232 to €10,011
of which Non-recurring financial income: -€55,057
- Taxes -€18,372
down €18,372 (-43.3%), from €42,438 to €24,066
- Gross operating margin +€18,000
up €18,000 (+20.3%), from €88,615 to €106,615
- Financial charges +€2,254
up €2,254 (+267%), from €843 to €3,097
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 | €488,546 | €381,852 | -€106,694 | -21.8% |
| Fixed assets | 21/28 | €19,565 | €15,859 | -€3,706 | -18.9% |
| Tangible fixed assets | 22/27 | €19,565 | €15,859 | -€3,706 | -18.9% |
| Furniture and vehicles | 24 | €19,565 | €15,859 | -€3,706 | -18.9% |
| Current assets | 29/58 | €468,981 | €365,993 | -€102,988 | -22.0% |
| Amounts receivable within one year | 40/41 | €13,292 | €29,448 | +€16,156 | +122% |
| Trade receivables | 40 | €13,292 | €29,448 | +€16,156 | +122% |
| Current investments | 50/53 | €449,048 | €323,524 | -€125,524 | -28.0% |
| Cash at bank and in hand | 54/58 | €4,244 | €4,967 | +€723 | +17.0% |
| Deferred charges and accrued income | 490/1 | €2,398 | €8,055 | +€5,657 | +236% |
| Total equity and liabilities | 10/49 | €488,546 | €381,852 | -€106,694 | -21.8% |
| Equity | 10/15 | €461,263 | €249,042 | -€212,221 | -46.0% |
| Contributions | 10/11 | €20,000 | €1 | -€19,999 | -100.0% |
| Reserves | 13 | €441,263 | €249,041 | -€192,222 | -43.6% |
| Distributable reserves | 133 | €441,263 | €249,041 | -€192,222 | -43.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,283 | €132,810 | +€105,526 | +387% |
| Amounts payable within one year | 42/48 | €26,521 | €132,810 | +€106,289 | +401% |
| Trade debts | 44 | €10 | €9 | -€1 | -13.9% |
| Suppliers | 440/4 | €10 | €9 | -€1 | -13.9% |
| Taxes, remuneration and social security | 45 | €23,586 | €45,192 | +€21,606 | +91.6% |
| Taxes | 450/3 | €23,586 | €41,585 | +€17,999 | +76.3% |
| Remuneration and social security | 454/9 | - | €3,607 | +€3,607 | |
| Other amounts payable | 47/48 | €2,924 | €87,609 | +€84,685 | +2,896% |
| Accrued charges and deferred income | 492/3 | €763 | €0 | -€763 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,937 | €3,706 | +€769 | +26.2% |
| Other operating charges | 640/8 | €1,453 | €800 | -€653 | -45.0% |
| Gross operating margin | 9900 | €88,615 | €106,615 | +€18,000 | +20.3% |
| Operating profit (loss) | 9901 | €84,224 | €102,109 | +€17,885 | +21.2% |
| Financial income | 75/76B | €59,232 | €10,011 | -€49,221 | -83.1% |
| Recurring financial income | 75 | €4,175 | €10,011 | +€5,836 | +140% |
| Non-recurring financial income | 76B | €55,057 | - | -€55,057 | |
| Financial charges | 65/66B | €843 | €3,097 | +€2,254 | +267% |
| Recurring financial charges | 65 | €843 | €3,097 | +€2,254 | +267% |
| Profit (loss) for the period before taxes | 9903 | €142,614 | €109,023 | -€33,591 | -23.6% |
| Income taxes | 67/77 | €42,438 | €24,066 | -€18,372 | -43.3% |
| Profit (loss) for the period | 9904 | €100,176 | €84,958 | -€15,218 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €100,176 | €84,958 | -€15,218 | -15.2% |
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 29 October 2026 via checked.be.