ACTUS: what changed
Two fiscal 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.
ACTUS
Largest movements
- Cash +€54,261
up €54,261 (+51.5%), from €105,282 to €159,543
mainly Net result for the year (+€20,848) and Receivables within one year (+€17,149)
- Receivables within one year -€17,149
down €17,149 (-23.1%), from €74,185 to €57,037
of which Trade receivables: -€16,339
- Tangible fixed assets +€5,933
new in 2024: €5,933
of which Plant, machinery and equipment: +€4,251
- Profit (loss) carried forward +€20,848
up €20,848 (+31.6%), from €65,945 to €86,793
- Other debts +€13,371
up €13,371 (+128.2%), from €10,428 to €23,799
- Tax, wage and social debts +€9,723
up €9,723 (+27.1%), from €35,872 to €45,595
- Turnover +€11,892
up €11,892 (+3.5%), from €344,181 to €356,072
- Purchases and services +€6,296
up €6,296 (+2.3%), from €279,122 to €285,419
- Gross operating margin +€5,342
up €5,342 (+8.1%), from €66,271 to €71,613
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,410 | €223,454 | +€43,044 | +23.9% |
| Formation expenses | 20 | €818 | €818 | = | 0.0% |
| Fixed assets | 21/28 | €124 | €6,056 | +€5,933 | +4784.7% |
| Tangible fixed assets | 22/27 | - | €5,933 | +€5,933 | |
| Plant, machinery and equipment | 23 | - | €4,251 | +€4,251 | |
| Furniture and vehicles | 24 | - | €1,682 | +€1,682 | |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €179,468 | €216,580 | +€37,112 | +20.7% |
| Amounts receivable within one year | 40/41 | €74,185 | €57,037 | -€17,149 | -23.1% |
| Trade receivables | 40 | €71,840 | €55,501 | -€16,339 | -22.7% |
| Other amounts receivable | 41 | €2,345 | €1,536 | -€810 | -34.5% |
| Cash at bank and in hand | 54/58 | €105,282 | €159,543 | +€54,261 | +51.5% |
| Total equity and liabilities | 10/49 | €180,410 | €223,454 | +€43,044 | +23.9% |
| Equity | 10/15 | €132,029 | €152,876 | +€20,848 | +15.8% |
| Reserves | 13 | €66,083 | €66,083 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,606 | €8,606 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,606 | €8,606 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,477 | €57,477 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,945 | €86,793 | +€20,848 | +31.6% |
| Amounts payable | 17/49 | €48,381 | €70,578 | +€22,197 | +45.9% |
| Amounts payable within one year | 42/48 | €48,381 | €70,578 | +€22,197 | +45.9% |
| Trade debts | 44 | €2,082 | €1,185 | -€897 | -43.1% |
| Suppliers | 440/4 | €2,082 | €1,185 | -€897 | -43.1% |
| Taxes, remuneration and social security | 45 | €35,872 | €45,595 | +€9,723 | +27.1% |
| Taxes | 450/3 | €35,872 | €45,595 | +€9,723 | +27.1% |
| Other amounts payable | 47/48 | €10,428 | €23,799 | +€13,371 | +128.2% |
| Turnover | 70 | €344,181 | €356,072 | +€11,892 | +3.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €279,122 | €285,419 | +€6,296 | +2.3% |
| Remuneration, social security and pensions | 62 | €41,930 | €41,930 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,984 | €996 | -€988 | -49.8% |
| Other operating charges | 640/8 | €401 | €80 | -€321 | -80.0% |
| Gross operating margin | 9900 | €66,271 | €71,613 | +€5,342 | +8.1% |
| Operating profit (loss) | 9901 | €21,957 | €28,607 | +€6,650 | +30.3% |
| Financial income | 75/76B | €22 | €539 | +€518 | +2390.6% |
| Recurring financial income | 75 | €22 | €539 | +€518 | +2390.6% |
| Financial charges | 65/66B | €410 | €274 | -€136 | -33.3% |
| Recurring financial charges | 65 | €410 | €274 | -€136 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €21,568 | €28,872 | +€7,304 | +33.9% |
| Income taxes | 67/77 | €9,106 | €8,025 | -€1,081 | -11.9% |
| Profit (loss) for the period | 9904 | €12,462 | €20,848 | +€8,385 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,462 | €20,848 | +€8,385 | +67.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.