ACTIEF COMPUTERS LICHTERVELDE: 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.
ACTIEF COMPUTERS LICHTERVELDE
Largest movements
- Tangible fixed assets -€42,056
down €42,056 (-8.7%), from €481,092 to €439,037
of which Land and buildings: -€31,472
- Cash -€16,590
down €16,590 (-77.6%), from €21,369 to €4,779
mainly Other debts (-€44,252) and Debts after one year (-€31,396)
- Reserves +€45,335
up €45,335 (+29.1%), from €155,807 to €201,142
- Other debts -€44,252
down €44,252 (-68.1%), from €64,964 to €20,713
- Debts after one year -€31,396
down €31,396 (-14.7%), from €213,157 to €181,761
- Tax, wage and social debts -€26,279
down €26,279 (-74.5%), from €35,290 to €9,011
of which Taxes: -€26,279
- Advances received -€10,869
down €10,869 (-100%), from €10,869 to €0
- Gross operating margin -€15,043
down €15,043 (-10.5%), from €143,668 to €128,625
- Financial charges -€3,223
down €3,223 (-28.0%), from €11,526 to €8,303
- Taxes -€3,109
down €3,109 (-14.4%), from €21,589 to €18,480
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 | €518,925 | €454,105 | -€64,820 | -12.5% |
| Fixed assets | 21/28 | €481,092 | €439,037 | -€42,056 | -8.7% |
| Tangible fixed assets | 22/27 | €481,092 | €439,037 | -€42,056 | -8.7% |
| Land and buildings | 22 | €444,163 | €412,691 | -€31,472 | -7.1% |
| Plant, machinery and equipment | 23 | €250 | €1,879 | +€1,630 | +653% |
| Furniture and vehicles | 24 | €36,679 | €24,466 | -€12,213 | -33.3% |
| Current assets | 29/58 | €37,833 | €15,068 | -€22,764 | -60.2% |
| Amounts receivable within one year | 40/41 | €12,153 | €7,174 | -€4,979 | -41.0% |
| Trade receivables | 40 | €1,742 | €654 | -€1,089 | -62.5% |
| Other amounts receivable | 41 | €10,411 | €6,520 | -€3,891 | -37.4% |
| Cash at bank and in hand | 54/58 | €21,369 | €4,779 | -€16,590 | -77.6% |
| Deferred charges and accrued income | 490/1 | €4,311 | €3,115 | -€1,195 | -27.7% |
| Total equity and liabilities | 10/49 | €518,925 | €454,105 | -€64,820 | -12.5% |
| Equity | 10/15 | €155,807 | €201,142 | +€45,335 | +29.1% |
| Reserves | 13 | €155,807 | €201,142 | +€45,335 | +29.1% |
| Distributable reserves | 133 | €155,807 | €201,142 | +€45,335 | +29.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €363,118 | €252,963 | -€110,155 | -30.3% |
| Amounts payable after more than one year | 17 | €213,157 | €181,761 | -€31,396 | -14.7% |
| Financial debts | 170/4 | €213,157 | €181,761 | -€31,396 | -14.7% |
| Amounts payable within one year | 42/48 | €149,961 | €71,202 | -€78,760 | -52.5% |
| Current portion of amounts payable after more than one year | 42 | €34,530 | €33,001 | -€1,529 | -4.4% |
| Trade debts | 44 | €4,308 | €8,477 | +€4,169 | +96.8% |
| Suppliers | 440/4 | €4,308 | €8,477 | +€4,169 | +96.8% |
| Advances received on contracts in progress | 46 | €10,869 | €0 | -€10,869 | -100% |
| Taxes, remuneration and social security | 45 | €35,290 | €9,011 | -€26,279 | -74.5% |
| Taxes | 450/3 | €35,290 | €9,011 | -€26,279 | -74.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €64,964 | €20,713 | -€44,252 | -68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,676 | €52,189 | +€513 | +1.0% |
| Other operating charges | 640/8 | €4,770 | €4,800 | +€30 | +0.6% |
| Gross operating margin | 9900 | €143,668 | €128,625 | -€15,043 | -10.5% |
| Operating profit (loss) | 9901 | €87,222 | €71,636 | -€15,586 | -17.9% |
| Financial income | 75/76B | €0 | €483 | +€483 | +4,827,700% |
| Recurring financial income | 75 | €0 | €483 | +€483 | +4,827,700% |
| Financial charges | 65/66B | €11,526 | €8,303 | -€3,223 | -28.0% |
| Recurring financial charges | 65 | €11,526 | €8,303 | -€3,223 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €75,696 | €63,815 | -€11,881 | -15.7% |
| Income taxes | 67/77 | €21,589 | €18,480 | -€3,109 | -14.4% |
| Profit (loss) for the period | 9904 | €54,107 | €45,335 | -€8,771 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,107 | €45,335 | -€8,771 | -16.2% |
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 17 October 2026 via checked.be.