ACTUAS: 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.
ACTUAS
Largest movements
- Receivables within one year -€37,256
down €37,256 (-89.1%), from €41,813 to €4,556
of which Other amounts receivable: -€32,707
- Cash +€22,764
up €22,764 (+37.1%), from €61,336 to €84,100
mainly Receivables within one year (+€37,256) and Net result for the year (+€32,928)
- Other debts -€50,571
down €50,571 (-30.6%), from €165,346 to €114,775
- Profit (loss) carried forward +€37,928
up €37,928 (+31.4%), from -€120,968 to -€83,041
- Tax, wage and social debts -€1,320
down €1,320 (-31.1%), from €4,245 to €2,926
- Gross operating margin +€33,537
up €33,537 (+239.0%), from €14,032 to €47,569
- Taxes +€9,683
up €9,683 (+581.1%), from €1,666 to €11,349
- Other operating charges +€2,773
up €2,773 (+306.7%), from €904 to €3,678
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 | €111,113 | €97,148 | -€13,964 | -12.6% |
| Fixed assets | 21/28 | €5,775 | €5,775 | = | 0.0% |
| Financial fixed assets | 28 | €5,775 | €5,775 | = | 0.0% |
| Current assets | 29/58 | €105,338 | €91,373 | -€13,964 | -13.3% |
| Amounts receivable within one year | 40/41 | €41,813 | €4,556 | -€37,256 | -89.1% |
| Trade receivables | 40 | €4,876 | €327 | -€4,550 | -93.3% |
| Other amounts receivable | 41 | €36,936 | €4,230 | -€32,707 | -88.5% |
| Cash at bank and in hand | 54/58 | €61,336 | €84,100 | +€22,764 | +37.1% |
| Deferred charges and accrued income | 490/1 | €2,189 | €2,717 | +€528 | +24.1% |
| Total equity and liabilities | 10/49 | €111,113 | €97,148 | -€13,964 | -12.6% |
| Equity | 10/15 | -€58,995 | -€21,067 | +€37,928 | +64.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,968 | -€83,041 | +€37,928 | +31.4% |
| Amounts payable | 17/49 | €170,108 | €118,216 | -€51,892 | -30.5% |
| Amounts payable within one year | 42/48 | €170,108 | €118,216 | -€51,892 | -30.5% |
| Trade debts | 44 | €516 | €515 | -€1 | -0.2% |
| Suppliers | 440/4 | €516 | €515 | -€1 | -0.2% |
| Taxes, remuneration and social security | 45 | €4,245 | €2,926 | -€1,320 | -31.1% |
| Taxes | 450/3 | €4,245 | €2,926 | -€1,320 | -31.1% |
| Other amounts payable | 47/48 | €165,346 | €114,775 | -€50,571 | -30.6% |
| Other operating charges | 640/8 | €904 | €3,678 | +€2,773 | +306.7% |
| Non-recurring operating charges | 66A | €116 | - | -€116 | |
| Gross operating margin | 9900 | €14,032 | €47,569 | +€33,537 | +239.0% |
| Operating profit (loss) | 9901 | €13,012 | €43,891 | +€30,880 | +237.3% |
| Financial income | 75/76B | €174 | €529 | +€355 | +204.3% |
| Recurring financial income | 75 | €174 | €529 | +€355 | +204.3% |
| Financial charges | 65/66B | €144 | €144 | = | 0.0% |
| Recurring financial charges | 65 | €144 | €144 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €13,042 | €44,277 | +€31,235 | +239.5% |
| Income taxes | 67/77 | €1,666 | €11,349 | +€9,683 | +581.1% |
| Profit (loss) for the period | 9904 | €11,375 | €32,928 | +€21,552 | +189.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,375 | €32,928 | +€21,552 | +189.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.