ACRIVIS: 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.
ACRIVIS
Largest movements
- Cash -€4,973
down €4,973 (-6.2%), from €79,785 to €74,812
mainly Contributions, distributions and other (-€45,000) and Net result for the year (-€5,953)
- Tangible fixed assets -€839
no longer reported in 2024 (was €839)
- Profit (loss) carried forward -€50,953
down €50,953 (-90.6%), from €56,248 to €5,295
- Other debts +€45,000
new in 2024: €45,000
- Trade debts -€1,526
no longer reported in 2024 (was €1,526)
- Short-term financial debts +€1,174
up €1,174 (+7.4%), from €15,953 to €17,127
- Gross operating margin +€1,393
up €1,393 (+23.0%), from -€6,061 to -€4,668
- Taxes +€460
no longer reported in 2024 (was -€460)
- Other operating charges -€439
down €439 (-53.2%), from €827 to €387
- Depreciation -€427
down €427 (-33.7%), from €1,266 to €839
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,787 | €75,482 | -€6,305 | -7.7% |
| Fixed assets | 21/28 | €839 | - | -€839 | |
| Tangible fixed assets | 22/27 | €839 | - | -€839 | |
| Furniture and vehicles | 24 | €839 | - | -€839 | |
| Current assets | 29/58 | €80,948 | €75,482 | -€5,466 | -6.8% |
| Amounts receivable within one year | 40/41 | €670 | €670 | = | 0.0% |
| Other amounts receivable | 41 | €670 | €670 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €79,785 | €74,812 | -€4,973 | -6.2% |
| Deferred charges and accrued income | 490/1 | €492 | - | -€492 | |
| Total equity and liabilities | 10/49 | €81,787 | €75,482 | -€6,305 | -7.7% |
| Equity | 10/15 | €64,308 | €13,355 | -€50,953 | -79.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,248 | €5,295 | -€50,953 | -90.6% |
| Amounts payable | 17/49 | €17,479 | €62,127 | +€44,648 | +255.4% |
| Amounts payable within one year | 42/48 | €17,479 | €62,127 | +€44,648 | +255.4% |
| Financial debts | 43 | €15,953 | €17,127 | +€1,174 | +7.4% |
| Credit institutions | 430/8 | €15,953 | €17,127 | +€1,174 | +7.4% |
| Trade debts | 44 | €1,526 | - | -€1,526 | |
| Suppliers | 440/4 | €1,526 | - | -€1,526 | |
| Other amounts payable | 47/48 | - | €45,000 | +€45,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,266 | €839 | -€427 | -33.7% |
| Other operating charges | 640/8 | €827 | €387 | -€439 | -53.2% |
| Gross operating margin | 9900 | -€6,061 | -€4,668 | +€1,393 | +23.0% |
| Operating profit (loss) | 9901 | -€8,154 | -€5,894 | +€2,260 | +27.7% |
| Financial charges | 65/66B | €54 | €59 | +€5 | +8.3% |
| Recurring financial charges | 65 | €54 | €59 | +€5 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,208 | -€5,953 | +€2,255 | +27.5% |
| Income taxes | 67/77 | -€460 | - | +€460 | |
| Profit (loss) for the period | 9904 | -€7,748 | -€5,953 | +€1,795 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,748 | -€5,953 | +€1,795 | +23.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.