ACTURA BE: 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.
What changed
ACTURA BE
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€84,249
2024 · €97,439-€13,191
Equity
€2.9m
2024 · €2.7m+€193,423
Cash
€110,888
2024 · €78,138+€32,750
Balance sheet total
€6.0m
2024 · €7.4m-€1.4m
Largest movements
Assets
- Receivables within one year -€1.1m
down €1.1m (-27.8%), from €3.8m to €2.8m
of which Other amounts receivable: -€1.8m
- Stocks and contracts -€477,159
down €477,159 (-13.7%), from €3.5m to €3.0m
- Financial fixed assets +€90,000
up €90,000 (+1,491%), from €6,036 to €96,036
of which Companies linked by participating interests: +€90,000
Equity and liabilities
- Trade debts -€2.6m
down €2.6m (-63.0%), from €4.1m to €1.5m
- Other debts +€1.1m
up €1.1m (+404%), from €260,019 to €1.3m
- Contributions +€109,174
up €109,174 (+8.7%), from €1.3m to €1.4m
- Reserves +€80,000
up €80,000 (+5.7%), from €1.4m to €1.5m
- Tax, wage and social debts -€78,901
down €78,901 (-21.3%), from €370,275 to €291,374
of which Taxes: -€57,421
Income statement
- Goods and materials -€724,287
down €724,287 (-2.3%), from €30.8m to €30.1m
of which Change in stocks: decrease (increase): -€1.5m
- Turnover -€644,355
down €644,355 (-2.0%), from €31.7m to €31.1m
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.
Result 2024
€97,439
Turnover
-€644,355
Other operating income
+€4,874
Goods and materials
+€724,287
Services and other goods
-€12,200
Staff costs
-€55,146
Depreciation
+€2,839
Write-downs
-€74,366
Other operating charges
+€1,029
Financial income
-€25,139
Financial charges
+€50,808
Taxes
+€14,178
Result 2025
€84,249
raises the resultlowers the result
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.
From operations
+€13,576
Investment
-€90,000
Financing
+€109,174
Cash 2024
€78,138
From operations (derived)
+€13,576
Net result for the year
+€84,249
Depreciation
+€5,457
Stocks and contracts
+€477,159
Receivables within one year
+€1.1m
Deferred charges and accrued income
-€1,503
Trade debts
-€2.6m
Tax, wage and social debts
-€78,901
Other debts
+€1.1m
Investment (derived)
-€90,000
Investment in fixed assets (net)
-€90,000
Financing
+€109,174
Contributions, distributions and other
+€109,174
Cash 2025
€110,888
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,409,624 | €5,984,946 | -€1.4m | -19.2% |
| Fixed assets | 21/28 | €22,996 | €107,539 | +€84,543 | +368% |
| Intangible fixed assets | 21 | €14,093 | €10,093 | -€4,000 | -28.4% |
| Tangible fixed assets | 22/27 | €2,867 | €1,410 | -€1,458 | -50.8% |
| Furniture and vehicles | 24 | €2,867 | €1,410 | -€1,458 | -50.8% |
| Financial fixed assets | 28 | €6,036 | €96,036 | +€90,000 | +1,491% |
| Companies linked by participating interests | 282/3 | - | €90,000 | +€90,000 | |
| Participating interests | 282 | - | €90,000 | +€90,000 | |
| Other financial fixed assets | 284/8 | €6,036 | €6,036 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €6,036 | €6,036 | = | 0.0% |
| Current assets | 29/58 | €7,386,628 | €5,877,407 | -€1.5m | -20.4% |
| Stocks and contracts in progress | 3 | €3,475,310 | €2,998,151 | -€477,159 | -13.7% |
| Stocks | 30/36 | €3,475,310 | €2,998,151 | -€477,159 | -13.7% |
| Goods purchased for resale | 34 | €3,475,310 | €2,998,151 | -€477,159 | -13.7% |
| Amounts receivable within one year | 40/41 | €3,829,076 | €2,762,761 | -€1.1m | -27.8% |
| Trade receivables | 40 | €2,038,745 | €2,755,617 | +€716,871 | +35.2% |
| Other amounts receivable | 41 | €1,790,331 | €7,145 | -€1.8m | -99.6% |
| Cash at bank and in hand | 54/58 | €78,138 | €110,888 | +€32,750 | +41.9% |
| Deferred charges and accrued income | 490/1 | €4,103 | €5,606 | +€1,503 | +36.6% |
| Total equity and liabilities | 10/49 | €7,409,624 | €5,984,946 | -€1.4m | -19.2% |
| Equity | 10/15 | €2,667,750 | €2,861,173 | +€193,423 | +7.3% |
| Contributions | 10/11 | €1,252,103 | €1,361,277 | +€109,174 | +8.7% |
| Reserves | 13 | €1,407,500 | €1,487,500 | +€80,000 | +5.7% |
| Distributable reserves | 133 | €1,407,500 | €1,487,500 | +€80,000 | +5.7% |
| Profit (loss) carried forward | 14 | €8,147 | €12,396 | +€4,249 | +52.1% |
| Amounts payable | 17/49 | €4,741,873 | €3,123,773 | -€1.6m | -34.1% |
| Amounts payable within one year | 42/48 | €4,741,873 | €3,123,773 | -€1.6m | -34.1% |
| Trade debts | 44 | €4,111,580 | €1,521,724 | -€2.6m | -63.0% |
| Suppliers | 440/4 | €4,111,580 | €1,521,724 | -€2.6m | -63.0% |
| Taxes, remuneration and social security | 45 | €370,275 | €291,374 | -€78,901 | -21.3% |
| Taxes | 450/3 | €285,766 | €228,346 | -€57,421 | -20.1% |
| Remuneration and social security | 454/9 | €84,508 | €63,029 | -€21,480 | -25.4% |
| Other amounts payable | 47/48 | €260,019 | €1,310,674 | +€1.1m | +404% |
| Operating income | 70/76A | €32,120,352 | €31,480,871 | -€639,481 | -2.0% |
| Turnover | 70 | €31,733,889 | €31,089,534 | -€644,355 | -2.0% |
| Other operating income | 74 | €386,463 | €391,337 | +€4,874 | +1.3% |
| Operating charges | 60/66A | €31,966,025 | €31,379,582 | -€586,443 | -1.8% |
| Goods for resale, raw materials and consumables | 60 | €30,823,268 | €30,098,982 | -€724,287 | -2.3% |
| Purchases | 600/8 | €28,801,319 | €29,602,927 | +€801,608 | +2.8% |
| Change in stocks: decrease (increase) | 609 | €2,021,949 | €496,055 | -€1.5m | -75.5% |
| Services and other goods | 61 | €782,302 | €794,502 | +€12,200 | +1.6% |
| Remuneration, social security and pensions | 62 | €442,254 | €497,400 | +€55,146 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,296 | €5,457 | -€2,839 | -34.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€93,262 | -€18,896 | +€74,366 | +79.7% |
| Other operating charges | 640/8 | €3,166 | €2,136 | -€1,029 | -32.5% |
| Operating profit (loss) | 9901 | €154,328 | €101,289 | -€53,038 | -34.4% |
| Financial income | 75/76B | €173,559 | €148,420 | -€25,139 | -14.5% |
| Recurring financial income | 75 | €173,559 | €148,420 | -€25,139 | -14.5% |
| Income from current assets | 751 | €5,244 | - | -€5,244 | |
| Other financial income | 752/9 | €168,314 | €148,420 | -€19,894 | -11.8% |
| Financial charges | 65/66B | €178,216 | €127,409 | -€50,808 | -28.5% |
| Recurring financial charges | 65 | €178,216 | €127,409 | -€50,808 | -28.5% |
| Debt charges | 650 | €142,086 | €107,474 | -€34,612 | -24.4% |
| Other financial charges | 652/9 | €36,130 | €19,935 | -€16,195 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €149,670 | €122,301 | -€27,369 | -18.3% |
| Income taxes | 67/77 | €52,231 | €38,052 | -€14,178 | -27.1% |
| Taxes | 670/3 | €52,231 | €38,052 | -€14,178 | -27.1% |
| Profit (loss) for the period | 9904 | €97,439 | €84,249 | -€13,191 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €97,439 | €84,249 | -€13,191 | -13.5% |
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 21 October 2026 via checked.be.