ACCTIVO: what changed
What changed
ACCTIVO
NACE 69.209, Other tax advisory services
filed annual accounts (NBB)
Net result for the year
-€21,525
2024 · -€11,901-€9,624
Equity
€1.1m
2024 · €1.1m-€21,525
Cash
€9,437
2024 · €11,904-€2,467
Balance sheet total
€2.3m
2024 · €2.3m-€40,952
Largest movements
Assets
- Tangible fixed assets -€52,177
down €52,177 (-2.3%), from €2.2m to €2.2m
of which Land and buildings: -€38,534
Equity and liabilities
- Debts after one year -€39,729
down €39,729 (-4.1%), from €960,970 to €921,241
- Accrued charges and deferred income +€34,600
up €34,600 (+35.7%), from €96,839 to €131,439
- Tax, wage and social debts -€29,763
down €29,763 (-96.3%), from €30,900 to €1,137
- Current portion of long-term debt +€23,555
up €23,555 (+135%), from €17,472 to €41,027
Income statement
- Gross operating margin +€43,630
up €43,630 (+30.1%), from €145,129 to €188,759
- Taxes +€22,745
up €22,745, from -€706 to €22,039
- Depreciation +€18,406
up €18,406 (+19.1%), from €96,357 to €114,764
- Financial charges +€10,904
up €10,904 (+30.8%), from €35,425 to €46,330
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€11,901
Gross operating margin
+€43,630
Depreciation
-€18,406
Other operating charges
-€1,198
Financial income
-€1
Financial charges
-€10,904
Taxes
-€22,745
Result 2025
-€21,525
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€76,293
Investment
-€62,587
Financing
-€16,174
Cash 2024
€11,904
From operations (derived)
+€76,293
Net result for the year
-€21,525
Depreciation
+€114,764
Receivables within one year
-€13,692
Provisions
-€1,928
Trade debts
-€7,149
Tax, wage and social debts
-€29,763
Other debts
+€985
Accrued charges and deferred income
+€34,600
Investment (derived)
-€62,587
Investment in fixed assets (net)
-€62,587
Financing
-€16,174
Debts after one year
-€39,729
Current portion of long-term debt
+€23,555
Cash 2025
€9,437
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,294,815 | €2,253,863 | -€40,952 | -1.8% |
| Fixed assets | 21/28 | €2,282,911 | €2,230,734 | -€52,177 | -2.3% |
| Tangible fixed assets | 22/27 | €2,232,911 | €2,180,734 | -€52,177 | -2.3% |
| Land and buildings | 22 | €2,174,031 | €2,135,497 | -€38,534 | -1.8% |
| Plant, machinery and equipment | 23 | €29,177 | €26,900 | -€2,277 | -7.8% |
| Furniture and vehicles | 24 | €29,703 | €18,337 | -€11,366 | -38.3% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €11,904 | €23,129 | +€11,225 | +94.3% |
| Amounts receivable within one year | 40/41 | €0 | €13,692 | +€13,692 | |
| Trade receivables | 40 | - | €13,692 | +€13,692 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €11,904 | €9,437 | -€2,467 | -20.7% |
| Total equity and liabilities | 10/49 | €2,294,815 | €2,253,863 | -€40,952 | -1.8% |
| Equity | 10/15 | €1,106,811 | €1,085,286 | -€21,525 | -1.9% |
| Contributions | 10/11 | €8,586 | €8,586 | = | 0.0% |
| Reserves | 13 | €804,946 | €801,202 | -€3,744 | -0.5% |
| Non-distributable reserves | 130/1 | €14,752 | €14,752 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,752 | €14,752 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,889 | €30,145 | -€3,744 | -11.0% |
| Distributable reserves | 133 | €756,305 | €756,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | €293,279 | €275,498 | -€17,781 | -6.1% |
| Provisions and deferred taxes | 16 | €28,721 | €26,793 | -€1,928 | -6.7% |
| Deferred taxes | 168 | €28,721 | €26,793 | -€1,928 | -6.7% |
| Amounts payable | 17/49 | €1,159,283 | €1,141,783 | -€17,500 | -1.5% |
| Amounts payable after more than one year | 17 | €960,970 | €921,241 | -€39,729 | -4.1% |
| Financial debts | 170/4 | €960,970 | €921,241 | -€39,729 | -4.1% |
| Amounts payable within one year | 42/48 | €101,474 | €89,103 | -€12,371 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €17,472 | €41,027 | +€23,555 | +135% |
| Trade debts | 44 | €8,999 | €1,850 | -€7,149 | -79.4% |
| Suppliers | 440/4 | €8,999 | €1,850 | -€7,149 | -79.4% |
| Taxes, remuneration and social security | 45 | €30,900 | €1,137 | -€29,763 | -96.3% |
| Taxes | 450/3 | €30,900 | €1,137 | -€29,763 | -96.3% |
| Other amounts payable | 47/48 | €44,103 | €45,088 | +€985 | +2.2% |
| Accrued charges and deferred income | 492/3 | €96,839 | €131,439 | +€34,600 | +35.7% |
| Non-recurring operating income | 76A | €12,376 | €0 | -€12,376 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,357 | €114,764 | +€18,406 | +19.1% |
| Other operating charges | 640/8 | €27,881 | €29,079 | +€1,198 | +4.3% |
| Gross operating margin | 9900 | €145,129 | €188,759 | +€43,630 | +30.1% |
| Operating profit (loss) | 9901 | €20,890 | €44,916 | +€24,026 | +115% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €35,425 | €46,330 | +€10,904 | +30.8% |
| Recurring financial charges | 65 | €35,425 | €46,330 | +€10,904 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,534 | -€1,414 | +€13,121 | +90.3% |
| Transfer from deferred taxes | 780 | €1,928 | €1,928 | +€0 | 0.0% |
| Income taxes | 67/77 | -€706 | €22,039 | +€22,745 | |
| Profit (loss) for the period | 9904 | -€11,901 | -€21,525 | -€9,624 | -80.9% |
| Transfer from tax-exempt reserves | 789 | €3,744 | €3,744 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,157 | -€17,781 | -€9,624 | -118% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.