ACTUMO: 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.
ACTUMO
Largest movements
- Tangible fixed assets -€6,479
down €6,479 (-57.7%), from €11,231 to €4,752
- Receivables within one year +€4,494
up €4,494 (+39.0%), from €11,519 to €16,014
of which Other amounts receivable: +€5,189
- Cash -€1,951
down €1,951 (-65.5%), from €2,977 to €1,026
mainly Other debts (-€13,254) and Debts after one year (-€5,162)
- Other debts -€13,254
no longer reported in 2025 (was €13,254)
- Profit (loss) carried forward +€9,710
up €9,710 (+30.0%), from -€32,390 to -€22,681
- Debts after one year -€5,162
down €5,162 (-67.6%), from €7,639 to €2,477
- Tax, wage and social debts +€2,360
up €2,360 (+75.5%), from €3,128 to €5,488
of which Taxes: +€2,360
- Short-term financial debts +€2,059
up €2,059 (+42.0%), from €4,897 to €6,956
- Gross operating margin +€9,629
up €9,629 (+74.8%), from €12,871 to €22,500
- Other operating charges -€8,079
down €8,079 (-83.7%), from €9,656 to €1,577
- Taxes +€3,693
up €3,693 (+995.1%), from €371 to €4,064
- Financial charges -€751
down €751 (-69.2%), from €1,085 to €334
- Depreciation +€343
up €343 (+5.6%), from €6,136 to €6,479
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 | €25,727 | €21,792 | -€3,935 | -15.3% |
| Fixed assets | 21/28 | €11,231 | €4,752 | -€6,479 | -57.7% |
| Tangible fixed assets | 22/27 | €11,231 | €4,752 | -€6,479 | -57.7% |
| Plant, machinery and equipment | 23 | €5,591 | €2,383 | -€3,207 | -57.4% |
| Furniture and vehicles | 24 | €2,727 | - | -€2,727 | |
| Other tangible fixed assets | 26 | €2,913 | €2,369 | -€544 | -18.7% |
| Current assets | 29/58 | €14,496 | €17,039 | +€2,543 | +17.5% |
| Amounts receivable within one year | 40/41 | €11,519 | €16,014 | +€4,494 | +39.0% |
| Trade receivables | 40 | €732 | €37 | -€694 | -94.9% |
| Other amounts receivable | 41 | €10,788 | €15,976 | +€5,189 | +48.1% |
| Cash at bank and in hand | 54/58 | €2,977 | €1,026 | -€1,951 | -65.5% |
| Total equity and liabilities | 10/49 | €25,727 | €21,792 | -€3,935 | -15.3% |
| Equity | 10/15 | -€11,930 | -€2,221 | +€9,710 | +81.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€32,390 | -€22,681 | +€9,710 | +30.0% |
| Amounts payable | 17/49 | €37,657 | €24,012 | -€13,645 | -36.2% |
| Amounts payable after more than one year | 17 | €7,639 | €2,477 | -€5,162 | -67.6% |
| Financial debts | 170/4 | €7,639 | €2,477 | -€5,162 | -67.6% |
| Amounts payable within one year | 42/48 | €30,018 | €21,536 | -€8,483 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €5,270 | €5,162 | -€108 | -2.0% |
| Financial debts | 43 | €4,897 | €6,956 | +€2,059 | +42.0% |
| Credit institutions | 430/8 | €4,897 | €6,956 | +€2,059 | +42.0% |
| Trade debts | 44 | €3,469 | €3,929 | +€460 | +13.3% |
| Suppliers | 440/4 | €3,469 | €3,929 | +€460 | +13.3% |
| Taxes, remuneration and social security | 45 | €3,128 | €5,488 | +€2,360 | +75.5% |
| Taxes | 450/3 | €2,028 | €4,388 | +€2,360 | +116.4% |
| Remuneration and social security | 454/9 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 47/48 | €13,254 | - | -€13,254 | |
| Remuneration, social security and pensions | 62 | €337 | €337 | -€1 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,136 | €6,479 | +€343 | +5.6% |
| Other operating charges | 640/8 | €9,656 | €1,577 | -€8,079 | -83.7% |
| Gross operating margin | 9900 | €12,871 | €22,500 | +€9,629 | +74.8% |
| Operating profit (loss) | 9901 | -€3,258 | €14,107 | +€17,366 | |
| Financial charges | 65/66B | €1,085 | €334 | -€751 | -69.2% |
| Recurring financial charges | 65 | €1,085 | €334 | -€751 | -69.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,343 | €13,773 | +€18,117 | |
| Income taxes | 67/77 | €371 | €4,064 | +€3,693 | +995.1% |
| Profit (loss) for the period | 9904 | -€4,714 | €9,710 | +€14,424 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,714 | €9,710 | +€14,424 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.