ACTIEF CONSTRUCT: 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.
What changed
ACTIEF CONSTRUCT
NACE 78.200, Temporary employment agencies and other provision of personnel
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.3m
2024 · €3.2m+€118,448
Equity
€62.5m
2024 · €59.2m+€3.3m
Cash
-
not filed
Balance sheet total
€64.4m
2024 · €61.2m+€3.2m
Largest movements
Assets
- Receivables within one year +€3.7m
up €3.7m (+15.7%), from €23.9m to €27.7m
of which Other amounts receivable: +€4.0m
Equity and liabilities
- Profit (loss) carried forward +€3.3m
up €3.3m (+5.6%), from €58.4m to €61.7m
Income statement
- Turnover +€1.3m
up €1.3m (+8.0%), from €16.6m to €18.0m
- Staff costs +€1.1m
up €1.1m (+8.8%), from €12.0m to €13.0m
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.
Result 2024
€3.2m
Turnover
+€1.3m
Other operating income
+€82,035
Services and other goods
-€46,406
Staff costs
-€1.1m
Depreciation
+€3,949
Write-downs
-€378
Other operating charges
+€16,933
Financial income
-€121,705
Financial charges
-€7,669
Taxes
-€75,327
Result 2025
€3.3m
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,211,192 | €64,441,375 | +€3.2m | +5.3% |
| Fixed assets | 21/28 | €30,791,055 | €30,750,783 | -€40,273 | -0.1% |
| Intangible fixed assets | 21 | - | €288 | +€288 | |
| Tangible fixed assets | 22/27 | €101,880 | €62,555 | -€39,326 | -38.6% |
| Furniture and vehicles | 24 | €30,073 | €15,767 | -€14,306 | -47.6% |
| Other tangible fixed assets | 26 | €71,807 | €46,787 | -€25,020 | -34.8% |
| Financial fixed assets | 28 | €30,689,175 | €30,687,940 | -€1,235 | 0.0% |
| Affiliated companies | 280/1 | €30,687,080 | €30,687,080 | = | 0.0% |
| Participating interests | 280 | €30,687,080 | €30,687,080 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,095 | €860 | -€1,235 | -58.9% |
| Amounts receivable and cash guarantees | 285/8 | €2,095 | €860 | -€1,235 | -58.9% |
| Current assets | 29/58 | €30,420,137 | €33,690,592 | +€3.3m | +10.8% |
| Amounts receivable after more than one year | 29 | €6,000,000 | €6,000,000 | = | 0.0% |
| Other amounts receivable | 291 | €6,000,000 | €6,000,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,932,721 | €27,682,149 | +€3.7m | +15.7% |
| Trade receivables | 40 | €910,771 | €707,619 | -€203,152 | -22.3% |
| Other amounts receivable | 41 | €23,021,950 | €26,974,529 | +€4.0m | +17.2% |
| Deferred charges and accrued income | 490/1 | €487,416 | €8,444 | -€478,973 | -98.3% |
| Total equity and liabilities | 10/49 | €61,211,192 | €64,441,375 | +€3.2m | +5.3% |
| Equity | 10/15 | €59,218,390 | €62,502,829 | +€3.3m | +5.5% |
| Contributions | 10/11 | €237,664 | €237,664 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Outside capital | 11 | €176,164 | €176,164 | = | 0.0% |
| Share premium | 1100/10 | €176,164 | €176,164 | = | 0.0% |
| Reserves | 13 | €530,769 | €530,769 | = | 0.0% |
| Non-distributable reserves | 130/1 | €530,769 | €530,769 | = | 0.0% |
| Legal reserve | 130 | €530,769 | €530,769 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,449,957 | €61,734,397 | +€3.3m | +5.6% |
| Amounts payable | 17/49 | €1,992,803 | €1,938,545 | -€54,257 | -2.7% |
| Amounts payable within one year | 42/48 | €1,966,145 | €1,848,435 | -€117,710 | -6.0% |
| Trade debts | 44 | €771,203 | €942,364 | +€171,160 | +22.2% |
| Suppliers | 440/4 | €771,203 | €942,364 | +€171,160 | +22.2% |
| Taxes, remuneration and social security | 45 | €1,194,942 | €906,071 | -€288,871 | -24.2% |
| Taxes | 450/3 | €219,444 | €104,470 | -€114,974 | -52.4% |
| Remuneration and social security | 454/9 | €975,498 | €801,601 | -€173,897 | -17.8% |
| Accrued charges and deferred income | 492/3 | €26,658 | €90,111 | +€63,453 | +238.0% |
| Operating income | 70/76A | €17,271,197 | €18,676,735 | +€1.4m | +8.1% |
| Turnover | 70 | €16,635,156 | €17,958,659 | +€1.3m | +8.0% |
| Other operating income | 74 | €636,041 | €718,076 | +€82,035 | +12.9% |
| Operating charges | 60/66A | €14,906,207 | €15,988,596 | +€1.1m | +7.3% |
| Services and other goods | 61 | €2,824,054 | €2,870,460 | +€46,406 | +1.6% |
| Remuneration, social security and pensions | 62 | €11,959,729 | €13,016,217 | +€1.1m | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,639 | €47,690 | -€3,949 | -7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,615 | €27,993 | +€378 | +1.4% |
| Other operating charges | 640/8 | €43,170 | €26,237 | -€16,933 | -39.2% |
| Operating profit (loss) | 9901 | €2,364,990 | €2,688,139 | +€323,149 | +13.7% |
| Financial income | 75/76B | €1,902,186 | €1,780,481 | -€121,705 | -6.4% |
| Recurring financial income | 75 | €1,902,186 | €1,780,481 | -€121,705 | -6.4% |
| Income from current assets | 751 | €1,891,738 | €1,772,152 | -€119,586 | -6.3% |
| Other financial income | 752/9 | €10,448 | €8,329 | -€2,119 | -20.3% |
| Financial charges | 65/66B | €24,281 | €31,950 | +€7,669 | +31.6% |
| Recurring financial charges | 65 | €24,281 | €31,950 | +€7,669 | +31.6% |
| Debt charges | 650 | €24,269 | €32,962 | +€8,694 | +35.8% |
| Other financial charges | 652/9 | €12 | -€1,012 | -€1,025 | |
| Profit (loss) for the period before taxes | 9903 | €4,242,895 | €4,436,670 | +€193,775 | +4.6% |
| Income taxes | 67/77 | €1,076,903 | €1,152,230 | +€75,327 | +7.0% |
| Taxes | 670/3 | €1,190,000 | €1,152,230 | -€37,770 | -3.2% |
| Tax adjustments and reversals of tax provisions | 77 | €113,097 | - | -€113,097 | |
| Profit (loss) for the period | 9904 | €3,165,992 | €3,284,440 | +€118,448 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,165,992 | €3,284,440 | +€118,448 | +3.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.