ACTUS-lockers: 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.
ACTUS-lockers
Largest movements
- Receivables within one year +€20,059
up €20,059 (+2202.5%), from €911 to €20,970
of which Trade receivables: +€12,070
- Cash +€13,657
up €13,657 (+2276156.7%), from €1 to €13,658
mainly Tax, wage and social debts (+€24,818) and Net result for the year (+€24,526)
- Tangible fixed assets +€12,144
up €12,144 (+183.1%), from €6,633 to €18,778
of which Furniture and vehicles: +€10,869
- Deferred charges and accrued income +€631
up €631 (+211.7%), from €298 to €929
- Tax, wage and social debts +€24,818
new in 2025: €24,818
- Profit (loss) carried forward +€24,526
up €24,526, from -€18,421 to €6,105
- Debts after one year -€3,000
down €3,000 (-17.6%), from €17,000 to €14,000
- Gross operating margin +€46,960
up €46,960, from -€14,765 to €32,195
- Depreciation +€3,050
up €3,050 (+111.8%), from €2,727 to €5,777
- Financial charges +€484
up €484 (+421.6%), from €115 to €599
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 | €9,483 | €55,662 | +€46,180 | +487.0% |
| Fixed assets | 21/28 | €8,273 | €20,106 | +€11,832 | +143.0% |
| Intangible fixed assets | 21 | €1,340 | €1,028 | -€312 | -23.3% |
| Tangible fixed assets | 22/27 | €6,633 | €18,778 | +€12,144 | +183.1% |
| Plant, machinery and equipment | 23 | €6,633 | €7,909 | +€1,276 | +19.2% |
| Furniture and vehicles | 24 | - | €10,869 | +€10,869 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €1,209 | €35,557 | +€34,347 | +2840.0% |
| Amounts receivable within one year | 40/41 | €911 | €20,970 | +€20,059 | +2202.5% |
| Trade receivables | 40 | - | €12,070 | +€12,070 | |
| Other amounts receivable | 41 | €911 | €8,900 | +€7,989 | +877.2% |
| Cash at bank and in hand | 54/58 | €1 | €13,658 | +€13,657 | +2276156.7% |
| Deferred charges and accrued income | 490/1 | €298 | €929 | +€631 | +211.7% |
| Total equity and liabilities | 10/49 | €9,483 | €55,662 | +€46,180 | +487.0% |
| Equity | 10/15 | -€8,421 | €16,105 | +€24,526 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,421 | €6,105 | +€24,526 | |
| Amounts payable | 17/49 | €17,904 | €39,558 | +€21,654 | +120.9% |
| Amounts payable after more than one year | 17 | €17,000 | €14,000 | -€3,000 | -17.6% |
| Other amounts payable | 178/9 | €17,000 | €14,000 | -€3,000 | -17.6% |
| Amounts payable within one year | 42/48 | €904 | €25,558 | +€24,654 | +2728.3% |
| Trade debts | 44 | €904 | €740 | -€164 | -18.1% |
| Suppliers | 440/4 | €904 | €740 | -€164 | -18.1% |
| Taxes, remuneration and social security | 45 | - | €24,818 | +€24,818 | |
| Taxes | 450/3 | - | €24,818 | +€24,818 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,727 | €5,777 | +€3,050 | +111.8% |
| Other operating charges | 640/8 | €1,131 | €1,296 | +€165 | +14.6% |
| Gross operating margin | 9900 | -€14,765 | €32,195 | +€46,960 | |
| Operating profit (loss) | 9901 | -€18,623 | €25,122 | +€43,745 | |
| Financial income | 75/76B | €317 | €102 | -€216 | -68.0% |
| Recurring financial income | 75 | €317 | €102 | -€216 | -68.0% |
| Financial charges | 65/66B | €115 | €599 | +€484 | +421.6% |
| Recurring financial charges | 65 | €115 | €599 | +€484 | +421.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,421 | €24,625 | +€43,045 | |
| Income taxes | 67/77 | - | €99 | +€99 | |
| Profit (loss) for the period | 9904 | -€18,421 | €24,526 | +€42,946 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,421 | €24,526 | +€42,946 |
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 11 October 2026 via checked.be.