ACTIBATY: 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.
ACTIBATY
Largest movements
- Receivables within one year -€22,087
down €22,087 (-59.7%), from €37,000 to €14,913
of which Trade receivables: -€22,542
- Cash -€20,792
down €20,792 (-99.9%), from €20,810 to €18
mainly Advances received (-€36,341) and Trade debts (-€11,257)
- Deferred charges and accrued income -€2,624
down €2,624 (-18.3%), from €14,321 to €11,697
- Tangible fixed assets -€1,605
down €1,605 (-84.4%), from €1,902 to €297
of which Plant, machinery and equipment: -€857
- Advances received -€36,341
no longer reported in 2025 (was €36,341)
- Trade debts -€11,257
down €11,257 (-48.2%), from €23,332 to €12,075
- Short-term financial debts +€1,094
new in 2025: €1,094
- Tax, wage and social debts +€818
up €818 (+12.1%), from €6,785 to €7,603
- Gross operating margin -€8,500
down €8,500 (-68.4%), from €12,428 to €3,929
- Taxes -€2,398
down €2,398 (-64.9%), from €3,694 to €1,296
- Other operating charges +€409
up €409 (+56.6%), from €723 to €1,132
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 | €74,033 | €26,925 | -€47,109 | -63.6% |
| Fixed assets | 21/28 | €1,902 | €297 | -€1,605 | -84.4% |
| Tangible fixed assets | 22/27 | €1,902 | €297 | -€1,605 | -84.4% |
| Land and buildings | 22 | €442 | - | -€442 | |
| Plant, machinery and equipment | 23 | €1,154 | €297 | -€857 | -74.3% |
| Furniture and vehicles | 24 | €306 | - | -€306 | |
| Current assets | 29/58 | €72,131 | €26,628 | -€45,503 | -63.1% |
| Amounts receivable within one year | 40/41 | €37,000 | €14,913 | -€22,087 | -59.7% |
| Trade receivables | 40 | €36,995 | €14,453 | -€22,542 | -60.9% |
| Other amounts receivable | 41 | €5 | €459 | +€454 | +9,016% |
| Cash at bank and in hand | 54/58 | €20,810 | €18 | -€20,792 | -99.9% |
| Deferred charges and accrued income | 490/1 | €14,321 | €11,697 | -€2,624 | -18.3% |
| Total equity and liabilities | 10/49 | €74,033 | €26,925 | -€47,109 | -63.6% |
| Equity | 10/15 | €5,876 | €5,253 | -€622 | -10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,725 | -€13,347 | -€622 | -4.9% |
| Amounts payable | 17/49 | €68,158 | €21,671 | -€46,487 | -68.2% |
| Amounts payable within one year | 42/48 | €67,959 | €21,671 | -€46,288 | -68.1% |
| Financial debts | 43 | - | €1,094 | +€1,094 | |
| Credit institutions | 430/8 | - | €1,094 | +€1,094 | |
| Trade debts | 44 | €23,332 | €12,075 | -€11,257 | -48.2% |
| Suppliers | 440/4 | €23,332 | €12,075 | -€11,257 | -48.2% |
| Advances received on contracts in progress | 46 | €36,341 | - | -€36,341 | |
| Taxes, remuneration and social security | 45 | €6,785 | €7,603 | +€818 | +12.1% |
| Taxes | 450/3 | €6,785 | €7,603 | +€818 | +12.1% |
| Other amounts payable | 47/48 | €1,501 | €900 | -€601 | -40.0% |
| Accrued charges and deferred income | 492/3 | €198 | - | -€198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,613 | €1,605 | -€8 | -0.5% |
| Other operating charges | 640/8 | €723 | €1,132 | +€409 | +56.6% |
| Gross operating margin | 9900 | €12,428 | €3,929 | -€8,500 | -68.4% |
| Operating profit (loss) | 9901 | €10,092 | €1,191 | -€8,901 | -88.2% |
| Financial income | 75/76B | €153 | €52 | -€102 | -66.3% |
| Recurring financial income | 75 | €153 | €52 | -€102 | -66.3% |
| Financial charges | 65/66B | €510 | €569 | +€59 | +11.6% |
| Recurring financial charges | 65 | €510 | €569 | +€59 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €9,735 | €674 | -€9,062 | -93.1% |
| Income taxes | 67/77 | €3,694 | €1,296 | -€2,398 | -64.9% |
| Profit (loss) for the period | 9904 | €6,042 | -€622 | -€6,664 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,042 | -€622 | -€6,664 |
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 20 October 2026 via checked.be.