ACTURISK: 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.
ACTURISK
Largest movements
- Cash +€24,781
up €24,781 (+24.7%), from €100,394 to €125,175
mainly Other debts (+€31,000) and Net result for the year (+€24,964)
- Tangible fixed assets -€4,928
down €4,928 (-94.1%), from €5,237 to €308
- Receivables within one year +€4,290
up €4,290 (+149%), from €2,885 to €7,176
of which Other amounts receivable: +€4,756
- Other debts +€31,000
up €31,000 (+2,308%), from €1,343 to €32,343
- Profit (loss) carried forward -€15,036
down €15,036 (-35.4%), from €42,440 to €27,404
- Tax, wage and social debts +€6,939
up €6,939 (+287%), from €2,414 to €9,353
- Gross operating margin +€40,580
up €40,580, from -€1,394 to €39,186
- Taxes +€7,967
up €7,967 (+2,098%), from €380 to €8,347
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 | €112,142 | €136,295 | +€24,153 | +21.5% |
| Fixed assets | 21/28 | €5,237 | €308 | -€4,928 | -94.1% |
| Tangible fixed assets | 22/27 | €5,237 | €308 | -€4,928 | -94.1% |
| Furniture and vehicles | 24 | €5,237 | €308 | -€4,928 | -94.1% |
| Current assets | 29/58 | €106,906 | €135,987 | +€29,081 | +27.2% |
| Amounts receivable within one year | 40/41 | €2,885 | €7,176 | +€4,290 | +149% |
| Trade receivables | 40 | €2,885 | €2,420 | -€465 | -16.1% |
| Other amounts receivable | 41 | - | €4,756 | +€4,756 | |
| Cash at bank and in hand | 54/58 | €100,394 | €125,175 | +€24,781 | +24.7% |
| Deferred charges and accrued income | 490/1 | €3,626 | €3,636 | +€10 | +0.3% |
| Total equity and liabilities | 10/49 | €112,142 | €136,295 | +€24,153 | +21.5% |
| Equity | 10/15 | €108,229 | €93,194 | -€15,036 | -13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,190 | €47,190 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €45,330 | €45,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,440 | €27,404 | -€15,036 | -35.4% |
| Amounts payable | 17/49 | €3,913 | €43,101 | +€39,189 | +1,002% |
| Amounts payable within one year | 42/48 | €3,913 | €43,101 | +€39,189 | +1,002% |
| Trade debts | 44 | €156 | €1,406 | +€1,250 | +800% |
| Suppliers | 440/4 | €156 | €1,406 | +€1,250 | +800% |
| Taxes, remuneration and social security | 45 | €2,414 | €9,353 | +€6,939 | +287% |
| Taxes | 450/3 | €2,414 | €9,353 | +€6,939 | +287% |
| Other amounts payable | 47/48 | €1,343 | €32,343 | +€31,000 | +2,308% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,928 | €4,928 | = | 0.0% |
| Other operating charges | 640/8 | €837 | €788 | -€49 | -5.8% |
| Gross operating margin | 9900 | -€1,394 | €39,186 | +€40,580 | |
| Operating profit (loss) | 9901 | -€7,159 | €33,470 | +€40,628 | |
| Financial charges | 65/66B | €118 | €158 | +€41 | +34.4% |
| Recurring financial charges | 65 | €118 | €158 | +€41 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,277 | €33,311 | +€40,588 | |
| Income taxes | 67/77 | €380 | €8,347 | +€7,967 | +2,098% |
| Profit (loss) for the period | 9904 | -€7,656 | €24,964 | +€32,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,656 | €24,964 | +€32,621 |
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.