ACTIBAT CONSTRUCTION: 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.
ACTIBAT CONSTRUCTION
Largest movements
- Current assets +€154,995
up €154,995 (+152.2%), from €101,839 to €256,833
of which Stocks and contracts: +€110,000
- Tangible fixed assets +€7,820
up €7,820 (+48.2%), from €16,219 to €24,038
of which Plant, machinery and equipment: +€12,219
- Debts within one year +€148,642
up €148,642 (+175.7%), from €84,576 to €233,218
of which Trade debts: +€160,637
- Equity +€12,302
up €12,302 (+53.3%), from €23,093 to €35,395
of which Profit (loss) carried forward: +€12,302
- Staff costs +€228,067
new in 2021: €228,067
- Gross operating margin +€47,719
up €47,719 (+23.0%), from €207,875 to €255,594
- Other operating charges +€2,876
new in 2021: €2,876
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,420 | €281,234 | +€162,814 | +137.5% |
| Fixed assets | 21/28 | €16,582 | €24,401 | +€7,820 | +47.2% |
| Tangible fixed assets | 22/27 | €16,219 | €24,038 | +€7,820 | +48.2% |
| Plant, machinery and equipment | 23 | - | €12,219 | +€12,219 | |
| Furniture and vehicles | 24 | - | €11,820 | +€11,820 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €101,839 | €256,833 | +€154,995 | +152.2% |
| Stocks and contracts in progress | 3 | - | €110,000 | +€110,000 | |
| Stocks | 30/36 | - | €110,000 | +€110,000 | |
| Amounts receivable within one year | 40/41 | €38,132 | €103,549 | +€65,417 | +171.6% |
| Trade receivables | 40 | - | €101,631 | +€101,631 | |
| Other amounts receivable | 41 | - | €1,918 | +€1,918 | |
| Cash at bank and in hand | 54/58 | €62,652 | €39,003 | -€23,649 | -37.7% |
| Deferred charges and accrued income | 490/1 | - | €4,281 | +€4,281 | |
| Total equity and liabilities | 10/49 | €118,420 | €281,234 | +€162,814 | +137.5% |
| Equity | 10/15 | €23,093 | €35,395 | +€12,302 | +53.3% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €18,093 | €30,395 | +€12,302 | +68.0% |
| Amounts payable | 17/49 | €95,327 | €245,839 | +€150,512 | +157.9% |
| Amounts payable after more than one year | 17 | €10,751 | €12,621 | +€1,870 | +17.4% |
| Financial debts | 170/4 | - | €12,621 | +€12,621 | |
| Amounts payable within one year | 42/48 | €84,576 | €233,218 | +€148,642 | +175.7% |
| Current portion of amounts payable after more than one year | 42 | - | €12,100 | +€12,100 | |
| Trade debts | 44 | €28,956 | €189,594 | +€160,637 | +554.8% |
| Suppliers | 440/4 | - | €189,594 | +€189,594 | |
| Taxes, remuneration and social security | 45 | - | €31,156 | +€31,156 | |
| Taxes | 450/3 | - | €21,382 | +€21,382 | |
| Remuneration and social security | 454/9 | - | €9,774 | +€9,774 | |
| Other amounts payable | 47/48 | - | €368 | +€368 | |
| Remuneration, social security and pensions | 62 | - | €228,067 | +€228,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,904 | €7,056 | +€2,152 | +43.9% |
| Other operating charges | 640/8 | - | €2,876 | +€2,876 | |
| Gross operating margin | 9900 | €207,875 | €255,594 | +€47,719 | +23.0% |
| Operating profit (loss) | 9901 | €49,299 | €17,594 | -€31,705 | -64.3% |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | €2 | €64 | +€61 | +2481.4% |
| Financial charges | 65/66B | - | €1,017 | +€1,017 | |
| Recurring financial charges | 65 | €707 | €1,017 | +€311 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €48,595 | €16,641 | -€31,954 | -65.8% |
| Income taxes | 67/77 | €5,265 | €4,339 | -€927 | -17.6% |
| Profit (loss) for the period | 9904 | €43,330 | €12,302 | -€31,027 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,330 | €12,302 | -€31,027 | -71.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.