ActuaRisk Consulting: 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.
ActuaRisk Consulting
Largest movements
- Cash +€394,038
up €394,038 (+583%), from €67,584 to €461,623
mainly Current investments (+€141,356) and Net result for the year (+€123,913)
- Current investments -€141,356
down €141,356 (-68.3%), from €206,939 to €65,584
- Receivables within one year -€80,916
down €80,916 (-72.8%), from €111,166 to €30,250
of which Other amounts receivable: -€91,416
- Receivables after one year +€47,558
up €47,558 (+2.6%), from €1.8m to €1.9m
- Reserves +€123,913
up €123,913 (+3.8%), from €3.2m to €3.4m
of which Distributable reserves: +€123,913
- Tax, wage and social debts +€50,510
up €50,510 (+66.0%), from €76,537 to €127,047
- Other debts +€38,313
new in 2025: €38,313
- Financial income -€152,912
down €152,912 (-70.8%), from €215,898 to €62,986
- Gross operating margin +€65,353
up €65,353 (+74.6%), from €87,613 to €152,967
- Taxes -€32,949
down €32,949 (-37.7%), from €87,328 to €54,379
- Financial charges -€16,361
down €16,361 (-60.2%), from €27,196 to €10,835
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 | €3,364,678 | €3,570,654 | +€205,976 | +6.1% |
| Fixed assets | 21/28 | €1,155,179 | €1,141,855 | -€13,324 | -1.2% |
| Tangible fixed assets | 22/27 | €69,616 | €49,006 | -€20,610 | -29.6% |
| Land and buildings | 22 | €36,000 | €30,000 | -€6,000 | -16.7% |
| Furniture and vehicles | 24 | €28,416 | €14,850 | -€13,565 | -47.7% |
| Other tangible fixed assets | 26 | €5,201 | €4,156 | -€1,045 | -20.1% |
| Financial fixed assets | 28 | €1,085,563 | €1,092,849 | +€7,286 | +0.7% |
| Current assets | 29/58 | €2,209,499 | €2,428,799 | +€219,300 | +9.9% |
| Amounts receivable after more than one year | 29 | €1,815,190 | €1,862,748 | +€47,558 | +2.6% |
| Other amounts receivable | 291 | €1,815,190 | €1,862,748 | +€47,558 | +2.6% |
| Amounts receivable within one year | 40/41 | €111,166 | €30,250 | -€80,916 | -72.8% |
| Trade receivables | 40 | €19,750 | €30,250 | +€10,500 | +53.2% |
| Other amounts receivable | 41 | €91,416 | - | -€91,416 | |
| Current investments | 50/53 | €206,939 | €65,584 | -€141,356 | -68.3% |
| Cash at bank and in hand | 54/58 | €67,584 | €461,623 | +€394,038 | +583% |
| Deferred charges and accrued income | 490/1 | €8,619 | €8,594 | -€24 | -0.3% |
| Total equity and liabilities | 10/49 | €3,364,678 | €3,570,654 | +€205,976 | +6.1% |
| Equity | 10/15 | €3,237,411 | €3,361,324 | +€123,913 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,230,687 | €3,354,601 | +€123,913 | +3.8% |
| Non-distributable reserves | 130/1 | €25,710 | €25,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,710 | €25,710 | = | 0.0% |
| Distributable reserves | 133 | €3,204,977 | €3,328,891 | +€123,913 | +3.9% |
| Profit (loss) carried forward | 14 | €524 | €524 | +€0 | 0.0% |
| Amounts payable | 17/49 | €127,267 | €209,330 | +€82,063 | +64.5% |
| Amounts payable after more than one year | 17 | €5,378 | - | -€5,378 | |
| Financial debts | 170/4 | €5,378 | - | -€5,378 | |
| Amounts payable within one year | 42/48 | €121,889 | €209,330 | +€87,441 | +71.7% |
| Current portion of amounts payable after more than one year | 42 | €10,413 | €5,378 | -€5,035 | -48.4% |
| Financial debts | 43 | €7,751 | €10,000 | +€2,249 | +29.0% |
| Credit institutions | 430/8 | €7,751 | €10,000 | +€2,249 | +29.0% |
| Trade debts | 44 | €27,189 | €28,593 | +€1,404 | +5.2% |
| Suppliers | 440/4 | €27,189 | €28,593 | +€1,404 | +5.2% |
| Taxes, remuneration and social security | 45 | €76,537 | €127,047 | +€50,510 | +66.0% |
| Taxes | 450/3 | €76,537 | €127,047 | +€50,510 | +66.0% |
| Other amounts payable | 47/48 | - | €38,313 | +€38,313 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,235 | €21,994 | -€242 | -1.1% |
| Other operating charges | 640/8 | €4,396 | €4,748 | +€351 | +8.0% |
| Non-recurring operating charges | 66A | - | €84 | +€84 | |
| Gross operating margin | 9900 | €87,613 | €152,967 | +€65,353 | +74.6% |
| Operating profit (loss) | 9901 | €60,982 | €126,141 | +€65,159 | +107% |
| Financial income | 75/76B | €215,898 | €62,986 | -€152,912 | -70.8% |
| Recurring financial income | 75 | €215,898 | €62,986 | -€152,912 | -70.8% |
| Financial charges | 65/66B | €27,196 | €10,835 | -€16,361 | -60.2% |
| Recurring financial charges | 65 | €27,196 | €10,835 | -€16,361 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €249,684 | €178,292 | -€71,392 | -28.6% |
| Income taxes | 67/77 | €87,328 | €54,379 | -€32,949 | -37.7% |
| Profit (loss) for the period | 9904 | €162,356 | €123,913 | -€38,442 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €162,356 | €123,913 | -€38,442 | -23.7% |
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 25 October 2026 via checked.be.