ACTUEL ADMIN: 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.
What changed
ACTUEL ADMIN
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,224
2024 · €28,930-€27,706
Equity
€267,628
2024 · €266,404+€1,224
Cash
€68,004
2024 · €66,896+€1,108
Balance sheet total
€888,386
2024 · €905,918-€17,531
Largest movements
Assets
- Tangible fixed assets -€25,479
down €25,479 (-12.5%), from €203,350 to €177,872
Equity and liabilities
- Debts after one year -€58,941
down €58,941 (-16.9%), from €349,275 to €290,334
- Trade debts +€21,803
up €21,803 (+23.1%), from €94,393 to €116,196
of which Bills of exchange payable: +€18,865
- Current portion of long-term debt +€9,838
up €9,838 (+9.2%), from €106,400 to €116,238
Income statement
- Turnover -€1.5m
no longer reported in 2025 (was €1.5m)
- Purchases and services -€1.1m
no longer reported in 2025 (was €1.1m)
- Gross operating margin -€64,216
down €64,216 (-17.0%), from €378,118 to €313,902
- Staff costs -€34,839
down €34,839 (-13.2%), from €263,258 to €228,418
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.
Result 2024
€28,930
Gross operating margin
-€64,216
Staff costs
+€34,839
Depreciation
+€4,834
Other operating charges
-€3,248
Financial income
+€750
Financial charges
+€589
Taxes
-€1,253
Result 2025
€1,224
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.
From operations
+€53,933
Investment
-€3,722
Financing
-€49,103
Cash 2024
€66,896
From operations (derived)
+€53,933
Net result for the year
+€1,224
Depreciation
+€29,201
Receivables within one year
-€6,839
Trade debts
+€21,803
Tax, wage and social debts
+€7,026
Other debts
+€1,519
Investment (derived)
-€3,722
Investment in fixed assets (net)
-€3,722
Financing
-€49,103
Debts after one year
-€58,941
Current portion of long-term debt
+€9,838
Cash 2025
€68,004
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €905,918 | €888,386 | -€17,531 | -1.9% |
| Fixed assets | 21/28 | €203,350 | €177,872 | -€25,479 | -12.5% |
| Tangible fixed assets | 22/27 | €203,350 | €177,872 | -€25,479 | -12.5% |
| Land and buildings | 22 | €127,500 | €119,000 | -€8,500 | -6.7% |
| Plant, machinery and equipment | 23 | €62,982 | €50,378 | -€12,604 | -20.0% |
| Furniture and vehicles | 24 | €12,869 | €8,494 | -€4,375 | -34.0% |
| Current assets | 29/58 | €702,567 | €710,515 | +€7,947 | +1.1% |
| Amounts receivable within one year | 40/41 | €635,672 | €642,511 | +€6,839 | +1.1% |
| Trade receivables | 40 | €426,941 | €607,982 | +€181,041 | +42.4% |
| Other amounts receivable | 41 | €208,731 | €34,529 | -€174,202 | -83.5% |
| Cash at bank and in hand | 54/58 | €66,896 | €68,004 | +€1,108 | +1.7% |
| Total equity and liabilities | 10/49 | €905,918 | €888,386 | -€17,531 | -1.9% |
| Equity | 10/15 | €266,404 | €267,628 | +€1,224 | +0.5% |
| Contributions | 10/11 | €15,600 | €15,600 | = | 0.0% |
| Outside capital | 11 | €15,600 | €15,600 | = | 0.0% |
| Share premium | 1100/10 | €15,600 | €15,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,944 | €250,168 | +€1,224 | +0.5% |
| Amounts payable | 17/49 | €639,514 | €620,758 | -€18,755 | -2.9% |
| Amounts payable after more than one year | 17 | €349,275 | €290,334 | -€58,941 | -16.9% |
| Financial debts | 170/4 | €349,275 | €290,334 | -€58,941 | -16.9% |
| Amounts payable within one year | 42/48 | €290,239 | €330,425 | +€40,186 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €106,400 | €116,238 | +€9,838 | +9.2% |
| Trade debts | 44 | €94,393 | €116,196 | +€21,803 | +23.1% |
| Suppliers | 440/4 | €47,720 | €50,657 | +€2,937 | +6.2% |
| Bills of exchange payable | 441 | €46,673 | €65,539 | +€18,865 | +40.4% |
| Taxes, remuneration and social security | 45 | €89,446 | €96,471 | +€7,026 | +7.9% |
| Taxes | 450/3 | €65,890 | €83,814 | +€17,924 | +27.2% |
| Remuneration and social security | 454/9 | €23,555 | €12,657 | -€10,898 | -46.3% |
| Other amounts payable | 47/48 | - | €1,519 | +€1,519 | |
| Turnover | 70 | €1,474,353 | - | -€1.5m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,096,235 | - | -€1.1m | |
| Remuneration, social security and pensions | 62 | €263,258 | €228,418 | -€34,839 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,035 | €29,201 | -€4,834 | -14.2% |
| Other operating charges | 640/8 | €14,093 | €17,341 | +€3,248 | +23.1% |
| Gross operating margin | 9900 | €378,118 | €313,902 | -€64,216 | -17.0% |
| Operating profit (loss) | 9901 | €66,732 | €38,941 | -€27,791 | -41.6% |
| Financial income | 75/76B | - | €750 | +€750 | |
| Recurring financial income | 75 | - | €750 | +€750 | |
| Non-recurring financial income | 76B | - | €750 | +€750 | |
| Financial charges | 65/66B | €20,618 | €20,029 | -€589 | -2.9% |
| Recurring financial charges | 65 | €20,618 | €20,029 | -€589 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €46,115 | €19,662 | -€26,453 | -57.4% |
| Income taxes | 67/77 | €17,185 | €18,438 | +€1,253 | +7.3% |
| Profit (loss) for the period | 9904 | €28,930 | €1,224 | -€27,706 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,930 | €1,224 | -€27,706 | -95.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.