ACTURUS: 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.
ACTURUS
Largest movements
- Receivables within one year +€66,923
up €66,923 (+22.2%), from €301,391 to €368,314
of which Other amounts receivable: +€66,669
- Cash -€16,049
down €16,049 (-19.2%), from €83,778 to €67,729
mainly Receivables within one year (-€66,923) and Investment in fixed assets (net) (-€10,213)
- Tangible fixed assets -€5,293
down €5,293 (-9.2%), from €57,583 to €52,290
of which Other tangible fixed assets: -€4,206
- Reserves +€50,000
up €50,000 (+17.7%), from €281,855 to €331,855
of which Distributable reserves: +€50,000
- Purchases and services +€16,367
up €16,367 (+9.3%), from €175,734 to €192,101
- Other operating charges -€5,180
down €5,180 (-66.9%), from €7,748 to €2,568
- Gross operating margin -€4,489
down €4,489 (-4.4%), from €101,698 to €97,209
- Turnover +€3,990
up €3,990 (+1.6%), from €255,960 to €259,950
- Financial income -€2,735
down €2,735 (-85.5%), from €3,197 to €463
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 | €447,785 | €494,304 | +€46,519 | +10.4% |
| Fixed assets | 21/28 | €57,583 | €52,290 | -€5,293 | -9.2% |
| Tangible fixed assets | 22/27 | €57,583 | €52,290 | -€5,293 | -9.2% |
| Plant, machinery and equipment | 23 | €6,465 | €5,502 | -€964 | -14.9% |
| Furniture and vehicles | 24 | €404 | €281 | -€124 | -30.6% |
| Other tangible fixed assets | 26 | €50,713 | €46,508 | -€4,206 | -8.3% |
| Current assets | 29/58 | €390,202 | €442,014 | +€51,812 | +13.3% |
| Amounts receivable within one year | 40/41 | €301,391 | €368,314 | +€66,923 | +22.2% |
| Trade receivables | 40 | - | €254 | +€254 | |
| Other amounts receivable | 41 | €301,391 | €368,060 | +€66,669 | +22.1% |
| Cash at bank and in hand | 54/58 | €83,778 | €67,729 | -€16,049 | -19.2% |
| Deferred charges and accrued income | 490/1 | €5,033 | €5,971 | +€938 | +18.6% |
| Total equity and liabilities | 10/49 | €447,785 | €494,304 | +€46,519 | +10.4% |
| Equity | 10/15 | €425,306 | €476,901 | +€51,595 | +12.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €281,855 | €331,855 | +€50,000 | +17.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €280,000 | €330,000 | +€50,000 | +17.9% |
| Profit (loss) carried forward | 14 | €124,901 | €126,496 | +€1,595 | +1.3% |
| Amounts payable | 17/49 | €22,478 | €17,402 | -€5,076 | -22.6% |
| Amounts payable within one year | 42/48 | €22,478 | €16,347 | -€6,131 | -27.3% |
| Trade debts | 44 | €5,752 | €5,364 | -€388 | -6.7% |
| Suppliers | 440/4 | €5,752 | €5,364 | -€388 | -6.7% |
| Taxes, remuneration and social security | 45 | €14,617 | €10,824 | -€3,793 | -25.9% |
| Taxes | 450/3 | €14,617 | €10,824 | -€3,793 | -25.9% |
| Other amounts payable | 47/48 | €2,110 | €159 | -€1,950 | -92.4% |
| Accrued charges and deferred income | 492/3 | - | €1,055 | +€1,055 | |
| Turnover | 70 | €255,960 | €259,950 | +€3,990 | +1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €175,734 | €192,101 | +€16,367 | +9.3% |
| Remuneration, social security and pensions | 62 | €2,010 | €1,770 | -€240 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,114 | €15,506 | +€1,392 | +9.9% |
| Other operating charges | 640/8 | €7,748 | €2,568 | -€5,180 | -66.9% |
| Gross operating margin | 9900 | €101,698 | €97,209 | -€4,489 | -4.4% |
| Operating profit (loss) | 9901 | €77,826 | €77,365 | -€461 | -0.6% |
| Financial income | 75/76B | €3,197 | €463 | -€2,735 | -85.5% |
| Recurring financial income | 75 | €3,197 | €463 | -€2,735 | -85.5% |
| Financial charges | 65/66B | €4,927 | €3,710 | -€1,218 | -24.7% |
| Recurring financial charges | 65 | €4,927 | €3,710 | -€1,218 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €76,096 | €74,118 | -€1,978 | -2.6% |
| Income taxes | 67/77 | €22,682 | €22,523 | -€159 | -0.7% |
| Profit (loss) for the period | 9904 | €53,414 | €51,595 | -€1,819 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,414 | €51,595 | -€1,819 | -3.4% |
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 27 October 2026 via checked.be.