ACTUELLE: 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.
ACTUELLE
Largest movements
- Cash +€21,367
up €21,367 (+16.1%), from €133,068 to €154,435
mainly Net result for the year (+€23,417) and Tax, wage and social debts (+€2,533)
- Receivables within one year -€1,844
down €1,844 (-98.6%), from €1,871 to €27
- Reserves +€16,195
up €16,195 (+16.8%), from €96,544 to €112,740
- Other debts -€4,611
down €4,611 (-14.4%), from €31,913 to €27,302
- Tax, wage and social debts +€2,533
up €2,533 (+41.3%), from €6,135 to €8,669
of which Taxes: +€2,798
- Gross operating margin +€14,276
up €14,276 (+22.6%), from €63,045 to €77,321
- Taxes +€3,317
up €3,317 (+35.8%), from €9,253 to €12,571
- Staff costs +€3,290
up €3,290 (+9.6%), from €34,262 to €37,552
- Financial charges +€1,047
up €1,047 (+69.8%), from €1,500 to €2,547
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 | €157,365 | €173,749 | +€16,384 | +10.4% |
| Fixed assets | 21/28 | €8,504 | €6,834 | -€1,670 | -19.6% |
| Tangible fixed assets | 22/27 | €8,504 | €6,834 | -€1,670 | -19.6% |
| Land and buildings | 22 | €5,765 | €5,099 | -€666 | -11.5% |
| Plant, machinery and equipment | 23 | €2,740 | €1,735 | -€1,005 | -36.7% |
| Current assets | 29/58 | €148,860 | €166,915 | +€18,054 | +12.1% |
| Stocks and contracts in progress | 3 | €12,051 | €10,918 | -€1,133 | -9.4% |
| Stocks | 30/36 | €12,051 | €10,918 | -€1,133 | -9.4% |
| Amounts receivable within one year | 40/41 | €1,871 | €27 | -€1,844 | -98.6% |
| Other amounts receivable | 41 | €1,871 | €27 | -€1,844 | -98.6% |
| Cash at bank and in hand | 54/58 | €133,068 | €154,435 | +€21,367 | +16.1% |
| Deferred charges and accrued income | 490/1 | €1,870 | €1,534 | -€336 | -18.0% |
| Total equity and liabilities | 10/49 | €157,365 | €173,749 | +€16,384 | +10.4% |
| Equity | 10/15 | €116,094 | €132,290 | +€16,195 | +14.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €96,544 | €112,740 | +€16,195 | +16.8% |
| Distributable reserves | 133 | €96,544 | €112,740 | +€16,195 | +16.8% |
| Profit (loss) carried forward | 14 | €958 | €958 | = | 0.0% |
| Amounts payable | 17/49 | €41,271 | €41,459 | +€188 | +0.5% |
| Amounts payable within one year | 42/48 | €40,555 | €39,092 | -€1,463 | -3.6% |
| Trade debts | 44 | €2,506 | €3,121 | +€615 | +24.5% |
| Suppliers | 440/4 | €2,506 | €3,121 | +€615 | +24.5% |
| Taxes, remuneration and social security | 45 | €6,135 | €8,669 | +€2,533 | +41.3% |
| Taxes | 450/3 | €4,010 | €6,807 | +€2,798 | +69.8% |
| Remuneration and social security | 454/9 | €2,126 | €1,861 | -€264 | -12.4% |
| Other amounts payable | 47/48 | €31,913 | €27,302 | -€4,611 | -14.4% |
| Accrued charges and deferred income | 492/3 | €716 | €2,367 | +€1,652 | +230.7% |
| Remuneration, social security and pensions | 62 | €34,262 | €37,552 | +€3,290 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,670 | €1,670 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,013 | €964 | -€49 | -4.8% |
| Gross operating margin | 9900 | €63,045 | €77,321 | +€14,276 | +22.6% |
| Operating profit (loss) | 9901 | €26,100 | €37,134 | +€11,034 | +42.3% |
| Financial income | 75/76B | €1,033 | €1,401 | +€367 | +35.5% |
| Recurring financial income | 75 | €1,033 | €1,401 | +€367 | +35.5% |
| Financial charges | 65/66B | €1,500 | €2,547 | +€1,047 | +69.8% |
| Recurring financial charges | 65 | €1,500 | €2,547 | +€1,047 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €25,633 | €35,988 | +€10,354 | +40.4% |
| Income taxes | 67/77 | €9,253 | €12,571 | +€3,317 | +35.8% |
| Profit (loss) for the period | 9904 | €16,380 | €23,417 | +€7,037 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,380 | €23,417 | +€7,037 | +43.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.