Acturelle: 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.
Acturelle
Largest movements
- Cash +€36,578
up €36,578 (+74.2%), from €49,312 to €85,890
mainly Net result for the year (+€21,440) and Depreciation (+€14,796)
- Tangible fixed assets -€14,796
down €14,796 (-32.1%), from €46,095 to €31,298
of which Furniture and vehicles: -€14,210
- Receivables within one year -€2,713
down €2,713 (-31.6%), from €8,589 to €5,876
of which Other amounts receivable: -€1,435
- Reserves +€15,865
up €15,865 (+30.9%), from €51,370 to €67,235
of which Distributable reserves: +€17,725
- Debts after one year -€9,177
down €9,177 (-38.7%), from €23,694 to €14,518
- Other debts +€5,575
new in 2025: €5,575
- Tax, wage and social debts +€4,898
up €4,898 (+103.8%), from €4,717 to €9,616
- Trade debts +€1,415
up €1,415 (+199.1%), from €711 to €2,126
- Gross operating margin +€16,420
up €16,420 (+55.8%), from €29,410 to €45,830
- Taxes +€4,493
up €4,493 (+103.3%), from €4,349 to €8,842
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 | €104,105 | €123,064 | +€18,959 | +18.2% |
| Fixed assets | 21/28 | €46,095 | €31,298 | -€14,796 | -32.1% |
| Tangible fixed assets | 22/27 | €46,095 | €31,298 | -€14,796 | -32.1% |
| Plant, machinery and equipment | 23 | €1,210 | - | -€1,210 | |
| Furniture and vehicles | 24 | €44,885 | €30,675 | -€14,210 | -31.7% |
| Other tangible fixed assets | 26 | - | €623 | +€623 | |
| Current assets | 29/58 | €58,010 | €91,766 | +€33,756 | +58.2% |
| Amounts receivable within one year | 40/41 | €8,589 | €5,876 | -€2,713 | -31.6% |
| Trade receivables | 40 | €3,267 | €1,989 | -€1,278 | -39.1% |
| Other amounts receivable | 41 | €5,322 | €3,887 | -€1,435 | -27.0% |
| Cash at bank and in hand | 54/58 | €49,312 | €85,890 | +€36,578 | +74.2% |
| Deferred charges and accrued income | 490/1 | €109 | - | -€109 | |
| Total equity and liabilities | 10/49 | €104,105 | €123,064 | +€18,959 | +18.2% |
| Equity | 10/15 | €66,187 | €82,052 | +€15,866 | +24.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,370 | €67,235 | +€15,865 | +30.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €49,510 | €67,235 | +€17,725 | +35.8% |
| Profit (loss) carried forward | 14 | €8,617 | €8,617 | +€0 | 0.0% |
| Amounts payable | 17/49 | €37,918 | €41,012 | +€3,094 | +8.2% |
| Amounts payable after more than one year | 17 | €23,694 | €14,518 | -€9,177 | -38.7% |
| Financial debts | 170/4 | €23,694 | €14,518 | -€9,177 | -38.7% |
| Amounts payable within one year | 42/48 | €14,223 | €26,494 | +€12,271 | +86.3% |
| Current portion of amounts payable after more than one year | 42 | €8,795 | €9,177 | +€382 | +4.3% |
| Trade debts | 44 | €711 | €2,126 | +€1,415 | +199.1% |
| Suppliers | 440/4 | €711 | €2,126 | +€1,415 | +199.1% |
| Taxes, remuneration and social security | 45 | €4,717 | €9,616 | +€4,898 | +103.8% |
| Taxes | 450/3 | €4,717 | €9,616 | +€4,898 | +103.8% |
| Other amounts payable | 47/48 | - | €5,575 | +€5,575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,163 | €14,796 | -€367 | -2.4% |
| Other operating charges | 640/8 | €57 | - | -€57 | |
| Gross operating margin | 9900 | €29,410 | €45,830 | +€16,420 | +55.8% |
| Operating profit (loss) | 9901 | €14,190 | €31,034 | +€16,844 | +118.7% |
| Financial income | 75/76B | €425 | €642 | +€217 | +51.1% |
| Recurring financial income | 75 | €0 | €642 | +€641 | +1603725.0% |
| Non-recurring financial income | 76B | €425 | - | -€425 | |
| Financial charges | 65/66B | €1,749 | €1,393 | -€356 | -20.4% |
| Recurring financial charges | 65 | €1,749 | €1,393 | -€356 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €12,866 | €30,283 | +€17,417 | +135.4% |
| Income taxes | 67/77 | €4,349 | €8,842 | +€4,493 | +103.3% |
| Profit (loss) for the period | 9904 | €8,517 | €21,440 | +€12,924 | +151.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,517 | €21,440 | +€12,924 | +151.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.