ACTYON: 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.
ACTYON
Largest movements
- Financial fixed assets +€6.0m
up €6.0m (+163145.8%), from €3,690 to €6.0m
- Tangible fixed assets +€894,780
up €894,780 (+229.3%), from €390,242 to €1.3m
of which Land and buildings: +€901,312
- Debts after one year +€6.1m
up €6.1m (+963.0%), from €630,606 to €6.7m
of which Other amounts payable: +€6.1m
- Revaluation surpluses +€912,000
new in 2025: €912,000
- Other debts -€86,207
no longer reported in 2025 (was €86,207)
- Gross operating margin -€11,537
down €11,537 (-20.5%), from €56,140 to €44,604
- Other operating charges +€1,793
up €1,793 (+70.5%), from €2,543 to €4,337
- Financial charges -€1,251
down €1,251 (-6.8%), from €18,494 to €17,242
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 | €442,081 | €7,309,814 | +€6.9m | +1553.5% |
| Fixed assets | 21/28 | €393,932 | €7,308,792 | +€6.9m | +1755.3% |
| Tangible fixed assets | 22/27 | €390,242 | €1,285,022 | +€894,780 | +229.3% |
| Land and buildings | 22 | €297,420 | €1,198,732 | +€901,312 | +303.0% |
| Furniture and vehicles | 24 | €1,258 | €812 | -€446 | -35.5% |
| Other tangible fixed assets | 26 | €91,564 | €85,479 | -€6,085 | -6.6% |
| Financial fixed assets | 28 | €3,690 | €6,023,770 | +€6.0m | +163145.8% |
| Current assets | 29/58 | €48,149 | €1,022 | -€47,127 | -97.9% |
| Amounts receivable within one year | 40/41 | €41,439 | €968 | -€40,471 | -97.7% |
| Trade receivables | 40 | €30,000 | €968 | -€29,032 | -96.8% |
| Other amounts receivable | 41 | €11,439 | - | -€11,439 | |
| Cash at bank and in hand | 54/58 | €6,711 | €54 | -€6,656 | -99.2% |
| Total equity and liabilities | 10/49 | €442,081 | €7,309,814 | +€6.9m | +1553.5% |
| Equity | 10/15 | -€343,090 | €575,223 | +€918,313 | |
| Contributions | 10/11 | €34,085 | €34,085 | = | 0.0% |
| Revaluation surpluses | 12 | - | €912,000 | +€912,000 | |
| Reserves | 13 | €2,719 | €2,719 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,719 | €2,719 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€379,895 | -€373,582 | +€6,313 | +1.7% |
| Amounts payable | 17/49 | €785,172 | €6,734,591 | +€5.9m | +757.7% |
| Amounts payable after more than one year | 17 | €630,606 | €6,703,273 | +€6.1m | +963.0% |
| Financial debts | 170/4 | €626,856 | €596,581 | -€30,275 | -4.8% |
| Other amounts payable | 178/9 | €3,750 | €6,106,692 | +€6.1m | +162745.1% |
| Amounts payable within one year | 42/48 | €153,516 | €31,318 | -€122,198 | -79.6% |
| Current portion of amounts payable after more than one year | 42 | €29,500 | €30,275 | +€775 | +2.6% |
| Trade debts | 44 | €5,708 | €1,043 | -€4,665 | -81.7% |
| Suppliers | 440/4 | €5,708 | €1,043 | -€4,665 | -81.7% |
| Advances received on contracts in progress | 46 | €32,100 | - | -€32,100 | |
| Other amounts payable | 47/48 | €86,207 | - | -€86,207 | |
| Accrued charges and deferred income | 492/3 | €1,050 | - | -€1,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,366 | €17,220 | -€146 | -0.8% |
| Other operating charges | 640/8 | €2,543 | €4,337 | +€1,793 | +70.5% |
| Gross operating margin | 9900 | €56,140 | €44,604 | -€11,537 | -20.5% |
| Operating profit (loss) | 9901 | €36,232 | €23,047 | -€13,184 | -36.4% |
| Financial income | 75/76B | €490 | €508 | +€18 | +3.7% |
| Recurring financial income | 75 | €490 | €508 | +€18 | +3.7% |
| Financial charges | 65/66B | €18,494 | €17,242 | -€1,251 | -6.8% |
| Recurring financial charges | 65 | €18,494 | €17,242 | -€1,251 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €18,228 | €6,313 | -€11,915 | -65.4% |
| Profit (loss) for the period | 9904 | €18,228 | €6,313 | -€11,915 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,228 | €6,313 | -€11,915 | -65.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.