ACTUM: 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.
ACTUM
Largest movements
- Cash -€13,577
down €13,577 (-22.0%), from €61,841 to €48,264
mainly Contributions, distributions and other (-€30,000) and Other debts (-€16,028)
- Receivables within one year +€3,829
up €3,829 (+19.7%), from €19,466 to €23,295
of which Other amounts receivable: +€3,000
- Tangible fixed assets -€2,365
down €2,365 (-22.0%), from €10,766 to €8,401
- Other debts -€16,028
down €16,028 (-27.3%), from €58,781 to €42,752
- Profit (loss) carried forward +€2,698
up €2,698 (+26.3%), from €10,250 to €12,949
- Tax, wage and social debts +€1,259
up €1,259 (+13.8%), from €9,156 to €10,415
- Gross operating margin -€19,879
down €19,879 (-28.7%), from €69,187 to €49,307
- Taxes -€3,770
down €3,770 (-26.7%), from €14,107 to €10,337
- Financial charges +€969
up €969 (+875.3%), from €111 to €1,080
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 | €96,169 | €84,080 | -€12,090 | -12.6% |
| Fixed assets | 21/28 | €10,766 | €8,401 | -€2,365 | -22.0% |
| Tangible fixed assets | 22/27 | €10,766 | €8,401 | -€2,365 | -22.0% |
| Furniture and vehicles | 24 | €10,766 | €8,401 | -€2,365 | -22.0% |
| Current assets | 29/58 | €85,403 | €75,679 | -€9,724 | -11.4% |
| Amounts receivable within one year | 40/41 | €19,466 | €23,295 | +€3,829 | +19.7% |
| Trade receivables | 40 | €17,466 | €18,295 | +€829 | +4.7% |
| Other amounts receivable | 41 | €2,000 | €5,000 | +€3,000 | +150.0% |
| Cash at bank and in hand | 54/58 | €61,841 | €48,264 | -€13,577 | -22.0% |
| Deferred charges and accrued income | 490/1 | €4,097 | €4,120 | +€23 | +0.6% |
| Total equity and liabilities | 10/49 | €96,169 | €84,080 | -€12,090 | -12.6% |
| Equity | 10/15 | €25,310 | €28,009 | +€2,698 | +10.7% |
| Contributions | 10/11 | €60 | €60 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,250 | €12,949 | +€2,698 | +26.3% |
| Amounts payable | 17/49 | €70,859 | €56,071 | -€14,788 | -20.9% |
| Amounts payable within one year | 42/48 | €70,859 | €56,071 | -€14,788 | -20.9% |
| Trade debts | 44 | €2,922 | €2,903 | -€19 | -0.6% |
| Suppliers | 440/4 | €2,922 | €2,903 | -€19 | -0.6% |
| Taxes, remuneration and social security | 45 | €9,156 | €10,415 | +€1,259 | +13.8% |
| Taxes | 450/3 | €9,156 | €10,415 | +€1,259 | +13.8% |
| Other amounts payable | 47/48 | €58,781 | €42,752 | -€16,028 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,556 | €3,890 | +€335 | +9.4% |
| Other operating charges | 640/8 | €1,163 | €1,301 | +€138 | +11.9% |
| Gross operating margin | 9900 | €69,187 | €49,307 | -€19,879 | -28.7% |
| Operating profit (loss) | 9901 | €64,468 | €44,116 | -€20,352 | -31.6% |
| Financial charges | 65/66B | €111 | €1,080 | +€969 | +875.3% |
| Recurring financial charges | 65 | €111 | €1,080 | +€969 | +875.3% |
| Profit (loss) for the period before taxes | 9903 | €64,357 | €43,035 | -€21,322 | -33.1% |
| Income taxes | 67/77 | €14,107 | €10,337 | -€3,770 | -26.7% |
| Profit (loss) for the period | 9904 | €50,250 | €32,698 | -€17,552 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,250 | €32,698 | -€17,552 | -34.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.