ACTUELLE ET LUI: 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.
ACTUELLE ET LUI
Largest movements
- Receivables within one year -€1,887
down €1,887 (-24.9%), from €7,587 to €5,701
- Deferred charges and accrued income -€812
no longer reported in 2025 (was €812)
- Tangible fixed assets -€231
down €231 (-80.0%), from €289 to €58
- Profit (loss) carried forward -€1,473
down €1,473, from €234 to -€1,239
- Trade debts -€1,136
down €1,136 (-60.1%), from €1,891 to €755
- Tax, wage and social debts -€361
down €361 (-18.4%), from €1,962 to €1,601
- Gross operating margin -€5,686
down €5,686, from €4,300 to -€1,386
- Taxes -€1,260
no longer reported in 2025 (was €1,260)
- Other operating charges -€260
down €260 (-49.5%), from €526 to €266
- Staff costs -€231
new in 2025: -€231
- Financial income +€124
up €124 (+45.4%), from €273 to €397
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 | €18,346 | €15,377 | -€2,969 | -16.2% |
| Fixed assets | 21/28 | €621 | €271 | -€350 | -56.4% |
| Tangible fixed assets | 22/27 | €289 | €58 | -€231 | -80.0% |
| Furniture and vehicles | 24 | €289 | €58 | -€231 | -80.0% |
| Financial fixed assets | 28 | €332 | €213 | -€119 | -35.8% |
| Current assets | 29/58 | €17,725 | €15,106 | -€2,620 | -14.8% |
| Stocks and contracts in progress | 3 | €107 | €151 | +€44 | +40.8% |
| Stocks | 30/36 | €107 | €151 | +€44 | +40.8% |
| Amounts receivable within one year | 40/41 | €7,587 | €5,701 | -€1,887 | -24.9% |
| Other amounts receivable | 41 | €7,587 | €5,701 | -€1,887 | -24.9% |
| Cash at bank and in hand | 54/58 | €9,219 | €9,254 | +€35 | +0.4% |
| Deferred charges and accrued income | 490/1 | €812 | - | -€812 | |
| Total equity and liabilities | 10/49 | €18,346 | €15,377 | -€2,969 | -16.2% |
| Equity | 10/15 | €14,494 | €13,021 | -€1,473 | -10.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €234 | -€1,239 | -€1,473 | |
| Amounts payable | 17/49 | €3,852 | €2,356 | -€1,496 | -38.8% |
| Amounts payable within one year | 42/48 | €3,852 | €2,356 | -€1,496 | -38.8% |
| Trade debts | 44 | €1,891 | €755 | -€1,136 | -60.1% |
| Suppliers | 440/4 | €1,891 | €755 | -€1,136 | -60.1% |
| Taxes, remuneration and social security | 45 | €1,962 | €1,601 | -€361 | -18.4% |
| Taxes | 450/3 | €1,962 | €1,601 | -€361 | -18.4% |
| Remuneration, social security and pensions | 62 | - | -€231 | -€231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €231 | = | 0.0% |
| Other operating charges | 640/8 | €526 | €266 | -€260 | -49.5% |
| Gross operating margin | 9900 | €4,300 | -€1,386 | -€5,686 | |
| Operating profit (loss) | 9901 | €3,543 | -€1,653 | -€5,196 | |
| Financial income | 75/76B | €273 | €397 | +€124 | +45.4% |
| Recurring financial income | 75 | €273 | €397 | +€124 | +45.4% |
| Financial charges | 65/66B | €206 | €217 | +€11 | +5.4% |
| Recurring financial charges | 65 | €206 | €217 | +€11 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €3,610 | -€1,473 | -€5,083 | |
| Income taxes | 67/77 | €1,260 | - | -€1,260 | |
| Profit (loss) for the period | 9904 | €2,350 | -€1,473 | -€3,823 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,350 | -€1,473 | -€3,823 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.