ACTUMED: 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.
ACTUMED
Largest movements
- Deferred charges and accrued income +€5,263
up €5,263 (+527.4%), from €998 to €6,261
- Cash +€3,784
up €3,784 (+29.0%), from €13,066 to €16,850
mainly Other debts (+€7,649) and Depreciation (+€1,552)
- Receivables within one year -€970
down €970 (-25.1%), from €3,861 to €2,892
of which Trade receivables: -€1,030
- Other debts +€7,649
up €7,649 (+116.3%), from €6,575 to €14,224
- Profit (loss) carried forward +€941
up €941 (+61.6%), from -€1,528 to -€586
- Accrued charges and deferred income -€479
down €479 (-42.8%), from €1,120 to €641
- Tax, wage and social debts +€395
up €395 (+62.1%), from €636 to €1,031
of which Taxes: +€555
- Gross operating margin +€11,053
up €11,053 (+50.6%), from €21,848 to €32,901
- Financial charges +€7,444
up €7,444 (+35.0%), from €21,245 to €28,689
- Taxes +€917
up €917 (+192.9%), from €476 to €1,393
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 | €21,576 | €29,951 | +€8,375 | +38.8% |
| Fixed assets | 21/28 | €3,651 | €3,949 | +€298 | +8.2% |
| Tangible fixed assets | 22/27 | €3,651 | €3,949 | +€298 | +8.2% |
| Furniture and vehicles | 24 | €3,651 | €3,949 | +€298 | +8.2% |
| Current assets | 29/58 | €17,925 | €26,002 | +€8,077 | +45.1% |
| Amounts receivable within one year | 40/41 | €3,861 | €2,892 | -€970 | -25.1% |
| Trade receivables | 40 | €1,280 | €250 | -€1,030 | -80.5% |
| Other amounts receivable | 41 | €2,581 | €2,642 | +€60 | +2.3% |
| Cash at bank and in hand | 54/58 | €13,066 | €16,850 | +€3,784 | +29.0% |
| Deferred charges and accrued income | 490/1 | €998 | €6,261 | +€5,263 | +527.4% |
| Total equity and liabilities | 10/49 | €21,576 | €29,951 | +€8,375 | +38.8% |
| Equity | 10/15 | €13,029 | €13,970 | +€941 | +7.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €12,057 | €12,057 | = | 0.0% |
| Distributable reserves | 133 | €12,057 | €12,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,528 | -€586 | +€941 | +61.6% |
| Amounts payable | 17/49 | €8,547 | €15,981 | +€7,434 | +87.0% |
| Amounts payable within one year | 42/48 | €7,427 | €15,340 | +€7,913 | +106.5% |
| Trade debts | 44 | €217 | €86 | -€130 | -60.2% |
| Suppliers | 440/4 | €217 | €86 | -€130 | -60.2% |
| Taxes, remuneration and social security | 45 | €636 | €1,031 | +€395 | +62.1% |
| Taxes | 450/3 | €476 | €1,031 | +€555 | +116.6% |
| Remuneration and social security | 454/9 | €160 | €0 | -€160 | -100.0% |
| Other amounts payable | 47/48 | €6,575 | €14,224 | +€7,649 | +116.3% |
| Accrued charges and deferred income | 492/3 | €1,120 | €641 | -€479 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,339 | €1,552 | +€214 | +16.0% |
| Other operating charges | 640/8 | €316 | €326 | +€10 | +3.2% |
| Gross operating margin | 9900 | €21,848 | €32,901 | +€11,053 | +50.6% |
| Operating profit (loss) | 9901 | €20,193 | €31,023 | +€10,829 | +53.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €21,245 | €28,689 | +€7,444 | +35.0% |
| Recurring financial charges | 65 | €21,245 | €28,689 | +€7,444 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,052 | €2,334 | +€3,386 | |
| Income taxes | 67/77 | €476 | €1,393 | +€917 | +192.9% |
| Profit (loss) for the period | 9904 | -€1,528 | €941 | +€2,469 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,528 | €941 | +€2,469 |
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 29 September 2026 via checked.be.