ACTUMX: 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.
ACTUMX
Largest movements
- Cash +€77,089
up €77,089 (+1,804%), from €4,273 to €81,362
mainly Net result for the year (+€48,817) and Other debts (+€48,273)
- Intangible fixed assets +€63,899
new in 2024: €63,899
- Receivables within one year -€26,135
down €26,135 (-22.3%), from €117,357 to €91,222
of which Trade receivables: -€39,445
- Other debts +€48,273
up €48,273 (+181%), from €26,635 to €74,908
- Profit (loss) carried forward +€28,817
up €28,817 (+706%), from €4,082 to €32,899
- Tax, wage and social debts +€21,258
up €21,258 (+203%), from €10,453 to €31,711
- Trade debts +€16,913
up €16,913 (+22.8%), from €74,088 to €91,001
- Gross operating margin +€38,803
up €38,803 (+179%), from €21,716 to €60,519
- Taxes +€5,073
up €5,073 (+149%), from €3,412 to €8,485
- Financial charges -€1,810
down €1,810 (-59.9%), from €3,021 to €1,212
- Other operating charges -€1,201
down €1,201 (-48.9%), from €2,459 to €1,257
- Depreciation +€1,101
new in 2024: €1,101
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,789 | €245,880 | +€114,091 | +86.6% |
| Fixed assets | 21/28 | €9,300 | €73,199 | +€63,899 | +687% |
| Intangible fixed assets | 21 | - | €63,899 | +€63,899 | |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €122,489 | €172,681 | +€50,192 | +41.0% |
| Amounts receivable within one year | 40/41 | €117,357 | €91,222 | -€26,135 | -22.3% |
| Trade receivables | 40 | €107,483 | €68,038 | -€39,445 | -36.7% |
| Other amounts receivable | 41 | €9,874 | €23,183 | +€13,309 | +135% |
| Cash at bank and in hand | 54/58 | €4,273 | €81,362 | +€77,089 | +1,804% |
| Deferred charges and accrued income | 490/1 | €859 | €98 | -€761 | -88.6% |
| Total equity and liabilities | 10/49 | €131,789 | €245,880 | +€114,091 | +86.6% |
| Equity | 10/15 | €18,342 | €47,159 | +€28,817 | +157% |
| 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 | €4,082 | €32,899 | +€28,817 | +706% |
| Amounts payable | 17/49 | €113,447 | €198,721 | +€85,274 | +75.2% |
| Amounts payable within one year | 42/48 | €112,957 | €198,595 | +€85,638 | +75.8% |
| Current portion of amounts payable after more than one year | 42 | €1,782 | €0 | -€1,782 | -100% |
| Financial debts | 43 | - | €975 | +€975 | |
| Credit institutions | 430/8 | - | €975 | +€975 | |
| Trade debts | 44 | €74,088 | €91,001 | +€16,913 | +22.8% |
| Suppliers | 440/4 | €74,088 | €91,001 | +€16,913 | +22.8% |
| Taxes, remuneration and social security | 45 | €10,453 | €31,711 | +€21,258 | +203% |
| Taxes | 450/3 | €10,453 | €31,711 | +€21,258 | +203% |
| Other amounts payable | 47/48 | €26,635 | €74,908 | +€48,273 | +181% |
| Accrued charges and deferred income | 492/3 | €490 | €126 | -€364 | -74.3% |
| Non-recurring operating income | 76A | - | €3,767 | +€3,767 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,101 | +€1,101 | |
| Other operating charges | 640/8 | €2,459 | €1,257 | -€1,201 | -48.9% |
| Gross operating margin | 9900 | €21,716 | €60,519 | +€38,803 | +179% |
| Operating profit (loss) | 9901 | €19,257 | €58,160 | +€38,903 | +202% |
| Financial income | 75/76B | €55 | €353 | +€298 | +544% |
| Recurring financial income | 75 | €55 | €353 | +€298 | +544% |
| Financial charges | 65/66B | €3,021 | €1,212 | -€1,810 | -59.9% |
| Recurring financial charges | 65 | €3,021 | €1,212 | -€1,810 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €16,290 | €57,301 | +€41,011 | +252% |
| Income taxes | 67/77 | €3,412 | €8,485 | +€5,073 | +149% |
| Profit (loss) for the period | 9904 | €12,879 | €48,817 | +€35,938 | +279% |
| Profit (loss) for the period to be appropriated | 9905 | €12,879 | €48,817 | +€35,938 | +279% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.