CACTUS AUDIOVISUAL: 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.
CACTUS AUDIOVISUAL
Largest movements
- Receivables within one year -€21,894
down €21,894 (-25.6%), from €85,494 to €63,599
of which Trade receivables: -€12,291
- Tangible fixed assets -€11,085
down €11,085 (-33.4%), from €33,176 to €22,091
of which Furniture and vehicles: -€8,522
- Cash +€4,350
up €4,350 (+12.1%), from €35,889 to €40,238
mainly Net result for the year (+€40,279) and Receivables within one year (+€21,894)
- Other debts -€22,568
down €22,568 (-47.3%), from €47,686 to €25,118
- Trade debts -€12,536
down €12,536 (-66.3%), from €18,906 to €6,370
- Tax, wage and social debts +€8,851
up €8,851 (+62.4%), from €14,175 to €23,027
of which Taxes: +€8,675
- Gross operating margin +€45,237
up €45,237 (+60.3%), from €75,069 to €120,307
- Taxes +€12,336
up €12,336 (+217%), from €5,678 to €18,014
- Staff costs +€1,638
up €1,638 (+4.1%), from €39,757 to €41,394
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 | €155,368 | €126,850 | -€28,517 | -18.4% |
| Fixed assets | 21/28 | €33,350 | €22,265 | -€11,085 | -33.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €33,176 | €22,091 | -€11,085 | -33.4% |
| Furniture and vehicles | 24 | €25,453 | €16,932 | -€8,522 | -33.5% |
| Other tangible fixed assets | 26 | €7,723 | €5,159 | -€2,564 | -33.2% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €122,018 | €104,586 | -€17,432 | -14.3% |
| Amounts receivable within one year | 40/41 | €85,494 | €63,599 | -€21,894 | -25.6% |
| Trade receivables | 40 | €75,890 | €63,599 | -€12,291 | -16.2% |
| Other amounts receivable | 41 | €9,603 | €0 | -€9,603 | -100% |
| Cash at bank and in hand | 54/58 | €35,889 | €40,238 | +€4,350 | +12.1% |
| Deferred charges and accrued income | 490/1 | €636 | €748 | +€113 | +17.8% |
| Total equity and liabilities | 10/49 | €155,368 | €126,850 | -€28,517 | -18.4% |
| Equity | 10/15 | €73,685 | €72,336 | -€1,349 | -1.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €71,685 | €70,336 | -€1,349 | -1.9% |
| Distributable reserves | 133 | €71,685 | €70,336 | -€1,349 | -1.9% |
| Amounts payable | 17/49 | €81,683 | €54,515 | -€27,168 | -33.3% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €81,499 | €54,515 | -€26,984 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €732 | €0 | -€732 | -100% |
| Trade debts | 44 | €18,906 | €6,370 | -€12,536 | -66.3% |
| Suppliers | 440/4 | €18,906 | €6,370 | -€12,536 | -66.3% |
| Taxes, remuneration and social security | 45 | €14,175 | €23,027 | +€8,851 | +62.4% |
| Taxes | 450/3 | €9,292 | €17,967 | +€8,675 | +93.4% |
| Remuneration and social security | 454/9 | €4,883 | €5,060 | +€177 | +3.6% |
| Other amounts payable | 47/48 | €47,686 | €25,118 | -€22,568 | -47.3% |
| Accrued charges and deferred income | 492/3 | €184 | €0 | -€184 | -100% |
| Remuneration, social security and pensions | 62 | €39,757 | €41,394 | +€1,638 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,052 | €19,750 | -€302 | -1.5% |
| Other operating charges | 640/8 | €851 | €825 | -€26 | -3.1% |
| Gross operating margin | 9900 | €75,069 | €120,307 | +€45,237 | +60.3% |
| Operating profit (loss) | 9901 | €14,409 | €58,337 | +€43,928 | +305% |
| Financial income | 75/76B | €154 | €179 | +€25 | +16.5% |
| Recurring financial income | 75 | €154 | €179 | +€25 | +16.5% |
| Financial charges | 65/66B | €735 | €223 | -€512 | -69.6% |
| Recurring financial charges | 65 | €735 | €223 | -€512 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | €13,828 | €58,294 | +€44,465 | +322% |
| Income taxes | 67/77 | €5,678 | €18,014 | +€12,336 | +217% |
| Profit (loss) for the period | 9904 | €8,150 | €40,279 | +€32,129 | +394% |
| Profit (loss) for the period to be appropriated | 9905 | €8,150 | €40,279 | +€32,129 | +394% |
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 29 October 2026 via checked.be.