ACTURIUS: 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.
ACTURIUS
Largest movements
- Tangible fixed assets -€103,003
down €103,003 (-10.4%), from €990,499 to €887,496
of which Land and buildings: -€102,863
- Cash +€62,023
up €62,023 (+15.1%), from €409,950 to €471,973
mainly Depreciation (+€109,192) and Net result for the year (+€91,577)
- Receivables within one year -€16,274
no longer reported in 2025 (was €16,274)
of which Other amounts receivable: -€16,161
- Short-term financial debts -€180,419
down €180,419 (-64.3%), from €280,419 to €100,000
- Reserves +€91,577
up €91,577 (+36.6%), from €250,235 to €341,812
of which Tax-exempt reserves: +€50,520
- Accrued charges and deferred income +€24,009
up €24,009 (+143%), from €16,748 to €40,757
- Gross operating margin +€20,652
up €20,652 (+7.8%), from €263,173 to €283,825
- Other operating charges +€8,866
up €8,866 (+77.5%), from €11,440 to €20,306
- Financial charges +€6,520
up €6,520 (+27.0%), from €24,154 to €30,674
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 | €1,487,622 | €1,422,437 | -€65,185 | -4.4% |
| Fixed assets | 21/28 | €990,499 | €887,496 | -€103,003 | -10.4% |
| Tangible fixed assets | 22/27 | €990,499 | €887,496 | -€103,003 | -10.4% |
| Land and buildings | 22 | €990,116 | €887,253 | -€102,863 | -10.4% |
| Furniture and vehicles | 24 | €383 | €244 | -€140 | -36.5% |
| Current assets | 29/58 | €497,123 | €534,941 | +€37,818 | +7.6% |
| Amounts receivable within one year | 40/41 | €16,274 | - | -€16,274 | |
| Trade receivables | 40 | €114 | - | -€114 | |
| Other amounts receivable | 41 | €16,161 | - | -€16,161 | |
| Current investments | 50/53 | €61,023 | €61,136 | +€113 | +0.2% |
| Cash at bank and in hand | 54/58 | €409,950 | €471,973 | +€62,023 | +15.1% |
| Deferred charges and accrued income | 490/1 | €9,876 | €1,832 | -€8,043 | -81.4% |
| Total equity and liabilities | 10/49 | €1,487,622 | €1,422,437 | -€65,185 | -4.4% |
| Equity | 10/15 | €254,259 | €345,948 | +€91,690 | +36.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,023 | €1,136 | +€113 | +11.0% |
| Reserves | 13 | €250,235 | €341,812 | +€91,577 | +36.6% |
| Tax-exempt reserves | 132 | €75,780 | €126,300 | +€50,520 | +66.7% |
| Distributable reserves | 133 | €174,455 | €215,512 | +€41,057 | +23.5% |
| Amounts payable | 17/49 | €1,233,363 | €1,076,489 | -€156,874 | -12.7% |
| Amounts payable after more than one year | 17 | €720,036 | €716,776 | -€3,260 | -0.5% |
| Financial debts | 170/4 | €678,219 | €678,219 | = | 0.0% |
| Other amounts payable | 178/9 | €41,817 | €38,557 | -€3,260 | -7.8% |
| Amounts payable within one year | 42/48 | €496,579 | €318,956 | -€177,623 | -35.8% |
| Financial debts | 43 | €280,419 | €100,000 | -€180,419 | -64.3% |
| Credit institutions | 430/8 | €280,419 | €100,000 | -€180,419 | -64.3% |
| Taxes, remuneration and social security | 45 | €6,613 | €6,259 | -€354 | -5.4% |
| Taxes | 450/3 | €6,613 | €6,259 | -€354 | -5.4% |
| Other amounts payable | 47/48 | €209,547 | €212,697 | +€3,150 | +1.5% |
| Accrued charges and deferred income | 492/3 | €16,748 | €40,757 | +€24,009 | +143% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,247 | €109,192 | -€55 | -0.1% |
| Other operating charges | 640/8 | €11,440 | €20,306 | +€8,866 | +77.5% |
| Gross operating margin | 9900 | €263,173 | €283,825 | +€20,652 | +7.8% |
| Operating profit (loss) | 9901 | €142,485 | €154,327 | +€11,842 | +8.3% |
| Financial income | 75/76B | €6,149 | €5,431 | -€718 | -11.7% |
| Recurring financial income | 75 | €6,149 | €5,431 | -€718 | -11.7% |
| Financial charges | 65/66B | €24,154 | €30,674 | +€6,520 | +27.0% |
| Recurring financial charges | 65 | €24,154 | €30,674 | +€6,520 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €124,480 | €129,084 | +€4,604 | +3.7% |
| Income taxes | 67/77 | €37,297 | €37,507 | +€210 | +0.6% |
| Profit (loss) for the period | 9904 | €87,183 | €91,577 | +€4,394 | +5.0% |
| Transfer from tax-exempt reserves | 789 | €21,050 | - | -€21,050 | |
| Transfer to tax-exempt reserves | 689 | €42,100 | €50,520 | +€8,420 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,133 | €41,057 | -€25,076 | -37.9% |
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 28 October 2026 via checked.be.