ACTUOSE: 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.
ACTUOSE
Largest movements
- Cash +€283,337
up €283,337 (+939%), from €30,181 to €313,518
mainly Current investments (+€229,420) and Net result for the year (+€95,527)
- Current investments -€229,420
down €229,420 (-98.8%), from €232,111 to €2,691
- Receivables within one year +€24,071
up €24,071 (+59.5%), from €40,465 to €64,536
of which Other amounts receivable: +€54,726
- Tangible fixed assets -€23,122
down €23,122 (-29.1%), from €79,509 to €56,386
of which Furniture and vehicles: -€12,854
- Reserves +€84,527
up €84,527 (+29.2%), from €289,481 to €374,009
of which Distributable reserves: +€84,527
- Other debts -€22,727
no longer reported in 2025 (was €22,727)
- Tax, wage and social debts -€15,814
down €15,814 (-75.7%), from €20,881 to €5,067
- Trade debts +€9,332
up €9,332 (+138%), from €6,772 to €16,104
- Financial income +€35,463
new in 2025: €35,463
- Staff costs +€12,950
new in 2025: €12,950
- Financial charges +€10,445
up €10,445, from -€71 to €10,374
- Gross operating margin +€4,054
up €4,054 (+2.9%), from €139,881 to €143,935
- Depreciation +€3,500
up €3,500 (+16.8%), from €20,839 to €24,338
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 | €384,333 | €439,689 | +€55,356 | +14.4% |
| Fixed assets | 21/28 | €79,804 | €56,506 | -€23,298 | -29.2% |
| Intangible fixed assets | 21 | €176 | - | -€176 | |
| Tangible fixed assets | 22/27 | €79,509 | €56,386 | -€23,122 | -29.1% |
| Land and buildings | 22 | €33,822 | €23,553 | -€10,268 | -30.4% |
| Furniture and vehicles | 24 | €45,687 | €32,833 | -€12,854 | -28.1% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €304,528 | €383,183 | +€78,654 | +25.8% |
| Amounts receivable within one year | 40/41 | €40,465 | €64,536 | +€24,071 | +59.5% |
| Trade receivables | 40 | €40,354 | €9,700 | -€30,655 | -76.0% |
| Other amounts receivable | 41 | €110 | €54,836 | +€54,726 | +49,535% |
| Current investments | 50/53 | €232,111 | €2,691 | -€229,420 | -98.8% |
| Cash at bank and in hand | 54/58 | €30,181 | €313,518 | +€283,337 | +939% |
| Deferred charges and accrued income | 490/1 | €1,772 | €2,438 | +€666 | +37.6% |
| Total equity and liabilities | 10/49 | €384,333 | €439,689 | +€55,356 | +14.4% |
| Equity | 10/15 | €333,953 | €418,481 | +€84,527 | +25.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €289,481 | €374,009 | +€84,527 | +29.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €287,621 | €372,149 | +€84,527 | +29.4% |
| Profit (loss) carried forward | 14 | €32,072 | €32,072 | = | 0.0% |
| Amounts payable | 17/49 | €50,379 | €21,208 | -€29,171 | -57.9% |
| Amounts payable within one year | 42/48 | €50,379 | €21,170 | -€29,209 | -58.0% |
| Trade debts | 44 | €6,772 | €16,104 | +€9,332 | +138% |
| Suppliers | 440/4 | €6,772 | €16,104 | +€9,332 | +138% |
| Taxes, remuneration and social security | 45 | €20,881 | €5,067 | -€15,814 | -75.7% |
| Taxes | 450/3 | €20,881 | €5,067 | -€15,814 | -75.7% |
| Other amounts payable | 47/48 | €22,727 | - | -€22,727 | |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Remuneration, social security and pensions | 62 | - | €12,950 | +€12,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,839 | €24,338 | +€3,500 | +16.8% |
| Other operating charges | 640/8 | €2,854 | €1,477 | -€1,377 | -48.3% |
| Gross operating margin | 9900 | €139,881 | €143,935 | +€4,054 | +2.9% |
| Operating profit (loss) | 9901 | €116,189 | €105,170 | -€11,019 | -9.5% |
| Financial income | 75/76B | - | €35,463 | +€35,463 | |
| Recurring financial income | 75 | - | €35,463 | +€35,463 | |
| Financial charges | 65/66B | -€71 | €10,374 | +€10,445 | |
| Recurring financial charges | 65 | -€71 | €10,374 | +€10,445 | |
| Profit (loss) for the period before taxes | 9903 | €116,260 | €130,259 | +€13,999 | +12.0% |
| Income taxes | 67/77 | €35,560 | €34,731 | -€829 | -2.3% |
| Profit (loss) for the period | 9904 | €80,699 | €95,527 | +€14,828 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,699 | €95,527 | +€14,828 | +18.4% |
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 16 October 2026 via checked.be.