Actief Holding: 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.
What changed
Actief Holding
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€723,062
2024 · -€397,890-€325,172
Equity
€69.5m
2024 · €70.2m-€723,062
Cash
-
not filed
Balance sheet total
€133.9m
2024 · €130.8m+€3.1m
Largest movements
Assets
- Receivables within one year +€3.1m
up €3.1m (+34.5%), from €9.0m to €12.1m
of which Other amounts receivable: +€3.2m
Equity and liabilities
- Other debts +€3.8m
up €3.8m (+13.4%), from €28.6m to €32.4m
Income statement
- Turnover -€1.9m
down €1.9m (-67.9%), from €2.8m to €883,505
- Staff costs -€1.2m
down €1.2m (-65.5%), from €1.9m to €644,231
- Financial charges -€351,902
down €351,902 (-8.9%), from €4.0m to €3.6m
- Financial income -€283,305
down €283,305 (-9.0%), from €3.1m to €2.9m
- Services and other goods -€155,848
down €155,848 (-11.3%), from €1.4m to €1.2m
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
-€397,890
Turnover
-€1.9m
Other operating income
+€30,061
Services and other goods
+€155,848
Staff costs
+€1.2m
Depreciation
-€131
Write-downs
-€9,472
Other operating charges
-€19,512
Other operating items
+€96,872
Financial income
-€283,305
Financial charges
+€351,902
Result 2025
-€723,062
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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 | €130,822,209 | €133,914,740 | +€3.1m | +2.4% |
| Fixed assets | 21/28 | €82,562,341 | €82,563,437 | +€1,096 | 0.0% |
| Tangible fixed assets | 22/27 | €606 | €1,702 | +€1,096 | +181% |
| Plant, machinery and equipment | 23 | €606 | €1,702 | +€1,096 | +181% |
| Financial fixed assets | 28 | €82,561,735 | €82,561,735 | = | 0.0% |
| Affiliated companies | 280/1 | €82,561,735 | €82,561,735 | = | 0.0% |
| Participating interests | 280 | €82,561,735 | €82,561,735 | = | 0.0% |
| Current assets | 29/58 | €48,259,868 | €51,351,302 | +€3.1m | +6.4% |
| Amounts receivable after more than one year | 29 | €39,225,588 | €39,225,588 | = | 0.0% |
| Other amounts receivable | 291 | €39,225,588 | €39,225,588 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,012,648 | €12,125,714 | +€3.1m | +34.5% |
| Trade receivables | 40 | €882,952 | €821,023 | -€61,928 | -7.0% |
| Other amounts receivable | 41 | €8,129,696 | €11,304,691 | +€3.2m | +39.1% |
| Deferred charges and accrued income | 490/1 | €21,632 | - | -€21,632 | |
| Total equity and liabilities | 10/49 | €130,822,209 | €133,914,740 | +€3.1m | +2.4% |
| Equity | 10/15 | €70,174,696 | €69,451,633 | -€723,062 | -1.0% |
| Contributions | 10/11 | €55,830,495 | €55,830,495 | = | 0.0% |
| Capital | 10 | €38,914,043 | €38,914,043 | = | 0.0% |
| Issued capital | 100 | €38,914,043 | €38,914,043 | = | 0.0% |
| Contributions outside capital | 11 | €16,916,452 | €16,916,452 | = | 0.0% |
| Share premium | 1100/10 | €16,916,452 | €16,916,452 | = | 0.0% |
| Reserves | 13 | €3,891,404 | €3,891,404 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,891,404 | €3,891,404 | = | 0.0% |
| Legal reserve | 130 | €3,891,404 | €3,891,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,452,796 | €9,729,734 | -€723,062 | -6.9% |
| Amounts payable | 17/49 | €60,647,513 | €64,463,107 | +€3.8m | +6.3% |
| Amounts payable after more than one year | 17 | €31,137,000 | €31,137,000 | = | 0.0% |
| Financial debts | 170/4 | €31,137,000 | €31,137,000 | = | 0.0% |
| Other loans | 174 | €31,137,000 | €31,137,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,481,455 | €33,216,331 | +€3.7m | +12.7% |
| Trade debts | 44 | €731,958 | €786,469 | +€54,511 | +7.4% |
| Suppliers | 440/4 | €731,958 | €786,469 | +€54,511 | +7.4% |
| Taxes, remuneration and social security | 45 | €155,703 | - | -€155,703 | |
| Taxes | 450/3 | €52,388 | - | -€52,388 | |
| Remuneration and social security | 454/9 | €103,315 | - | -€103,315 | |
| Other amounts payable | 47/48 | €28,593,795 | €32,429,862 | +€3.8m | +13.4% |
| Accrued charges and deferred income | 492/3 | €29,058 | €109,775 | +€80,717 | +278% |
| Operating income | 70/76A | €3,675,221 | €1,931,150 | -€1.7m | -47.5% |
| Turnover | 70 | €2,754,509 | €883,505 | -€1.9m | -67.9% |
| Other operating income | 74 | €920,712 | €950,773 | +€30,061 | +3.3% |
| Non-recurring operating income | 76A | - | €96,872 | +€96,872 | |
| Operating charges | 60/66A | €3,241,578 | €1,891,276 | -€1.4m | -41.7% |
| Services and other goods | 61 | €1,374,314 | €1,218,466 | -€155,848 | -11.3% |
| Remuneration, social security and pensions | 62 | €1,867,801 | €644,231 | -€1.2m | -65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €585 | €716 | +€131 | +22.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,550 | €923 | +€9,472 | |
| Other operating charges | 640/8 | €7,427 | €26,939 | +€19,512 | +263% |
| Operating profit (loss) | 9901 | €433,644 | €39,875 | -€393,769 | -90.8% |
| Financial income | 75/76B | €3,136,067 | €2,852,761 | -€283,305 | -9.0% |
| Recurring financial income | 75 | €3,136,067 | €2,852,761 | -€283,305 | -9.0% |
| Income from current assets | 751 | €3,133,079 | €2,852,509 | -€280,570 | -9.0% |
| Other financial income | 752/9 | €2,988 | €253 | -€2,735 | -91.5% |
| Financial charges | 65/66B | €3,967,601 | €3,615,698 | -€351,902 | -8.9% |
| Recurring financial charges | 65 | €3,967,601 | €3,615,698 | -€351,902 | -8.9% |
| Debt charges | 650 | €3,967,601 | €3,615,698 | -€351,902 | -8.9% |
| Other financial charges | 652/9 | €0 | €0 | +€0 | +400% |
| Profit (loss) for the period before taxes | 9903 | -€397,890 | -€723,062 | -€325,172 | -81.7% |
| Profit (loss) for the period | 9904 | -€397,890 | -€723,062 | -€325,172 | -81.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€397,890 | -€723,062 | -€325,172 | -81.7% |
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.