Actief Interim: 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 Interim
NACE 78.200, Temporary employment agencies and other provision of personnel
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9.5m
2024 · €7.3m+€2.2m
Equity
€94.1m
2024 · €84.6m+€9.5m
Cash
€16.2m
2024 · €5.1m+€11.1m
Balance sheet total
€255.0m
2024 · €244.6m+€10.4m
Largest movements
Assets
- Cash +€11.1m
up €11.1m (+218.8%), from €5.1m to €16.2m
mainly Other debts (+€12.2m) and Net result for the year (+€9.5m)
Equity and liabilities
- Other debts +€12.2m
up €12.2m (+17.9%), from €68.0m to €80.1m
- Profit (loss) carried forward +€9.5m
up €9.5m (+13.6%), from €69.8m to €79.3m
- Debts after one year -€6.0m
down €6.0m (-11.1%), from €53.6m to €47.6m
- Short-term financial debts -€4.0m
no longer reported in 2025 (was €4.0m)
Income statement
- Turnover +€10.4m
up €10.4m (+4.4%), from €236.8m to €247.1m
- Staff costs +€9.6m
up €9.6m (+5.1%), from €187.9m to €197.4m
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
€7.3m
Turnover
+€10.4m
Other operating income
+€1.1m
Services and other goods
-€976,044
Staff costs
-€9.6m
Depreciation
-€8,639
Write-downs
+€181,090
Other operating charges
-€23,013
Other operating items
-€6,387
Financial income
+€114,686
Financial charges
+€2.1m
Taxes
-€1.1m
Result 2025
€9.5m
Cash bridge derived
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.
From operations
+€21.7m
Investment
-€646,355
Financing
-€10.0m
Cash 2024
€5.1m
From operations (derived)
+€21.7m
Net result for the year
+€9.5m
Depreciation
+€446,801
Receivables within one year
+€633,354
Deferred charges and accrued income
+€262,592
Trade debts
-€2.0m
Tax, wage and social debts
+€543,335
Other debts
+€12.2m
Accrued charges and deferred income
+€224,540
Investment (derived)
-€646,355
Investment in fixed assets (net)
-€646,355
Financing
-€10.0m
Debts after one year
-€6.0m
Short-term financial debts
-€4.0m
Cash 2025
€16.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,580,714 | €255,010,838 | +€10.4m | +4.3% |
| Fixed assets | 21/28 | €182,810,893 | €183,010,446 | +€199,554 | +0.1% |
| Intangible fixed assets | 21 | €93,149 | €203,277 | +€110,128 | +118.2% |
| Tangible fixed assets | 22/27 | €987,149 | €1,023,736 | +€36,587 | +3.7% |
| Plant, machinery and equipment | 23 | €170,825 | €93,255 | -€77,570 | -45.4% |
| Furniture and vehicles | 24 | €254,126 | €242,852 | -€11,273 | -4.4% |
| Other tangible fixed assets | 26 | €562,198 | €687,629 | +€125,430 | +22.3% |
| Financial fixed assets | 28 | €181,730,594 | €181,783,433 | +€52,838 | 0.0% |
| Affiliated companies | 280/1 | €181,698,320 | €181,759,820 | +€61,500 | 0.0% |
| Participating interests | 280 | €181,698,320 | €181,759,820 | +€61,500 | 0.0% |
| Other financial fixed assets | 284/8 | €32,275 | €23,613 | -€8,662 | -26.8% |
| Amounts receivable and cash guarantees | 285/8 | €32,275 | €23,613 | -€8,662 | -26.8% |
| Current assets | 29/58 | €61,769,821 | €72,000,392 | +€10.2m | +16.6% |
| Amounts receivable after more than one year | 29 | €5,245,111 | €5,245,111 | = | 0.0% |
| Other amounts receivable | 291 | €5,245,111 | €5,245,111 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,454,277 | €49,820,923 | -€633,354 | -1.3% |
| Trade receivables | 40 | €20,397,370 | €13,984,378 | -€6.4m | -31.4% |
| Other amounts receivable | 41 | €30,056,907 | €35,836,545 | +€5.8m | +19.2% |
| Cash at bank and in hand | 54/58 | €5,084,905 | €16,211,421 | +€11.1m | +218.8% |
| Deferred charges and accrued income | 490/1 | €985,528 | €722,937 | -€262,592 | -26.6% |
| Total equity and liabilities | 10/49 | €244,580,714 | €255,010,838 | +€10.4m | +4.3% |
| Equity | 10/15 | €84,638,943 | €94,133,440 | +€9.5m | +11.2% |
| Contributions | 10/11 | €14,793,249 | €14,793,249 | = | 0.0% |
| Capital | 10 | €113,460 | €113,460 | = | 0.0% |
| Issued capital | 100 | €113,460 | €113,460 | = | 0.0% |
| Outside capital | 11 | €14,679,789 | €14,679,789 | = | 0.0% |
| Share premium | 1100/10 | €14,679,789 | €14,679,789 | = | 0.0% |
| Reserves | 13 | €34,763 | €34,763 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,346 | €11,346 | = | 0.0% |
| Legal reserve | 130 | €11,346 | €11,346 | = | 0.0% |
| Distributable reserves | 133 | €23,417 | €23,417 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,810,931 | €79,305,429 | +€9.5m | +13.6% |
| Amounts payable | 17/49 | €159,941,771 | €160,877,398 | +€935,627 | +0.6% |
| Amounts payable after more than one year | 17 | €53,582,019 | €47,623,321 | -€6.0m | -11.1% |
| Financial debts | 170/4 | €53,582,019 | €47,623,321 | -€6.0m | -11.1% |
| Other loans | 174 | €53,582,019 | €47,623,321 | -€6.0m | -11.1% |
| Amounts payable within one year | 42/48 | €105,590,789 | €112,260,574 | +€6.7m | +6.3% |
| Financial debts | 43 | €4,000,000 | - | -€4.0m | |
| Credit institutions | 430/8 | €4,000,000 | - | -€4.0m | |
| Trade debts | 44 | €9,711,063 | €7,687,495 | -€2.0m | -20.8% |
| Suppliers | 440/4 | €9,711,063 | €7,687,495 | -€2.0m | -20.8% |
| Taxes, remuneration and social security | 45 | €23,887,317 | €24,430,653 | +€543,335 | +2.3% |
| Taxes | 450/3 | €5,461,766 | €6,367,135 | +€905,370 | +16.6% |
| Remuneration and social security | 454/9 | €18,425,552 | €18,063,518 | -€362,034 | -2.0% |
| Other amounts payable | 47/48 | €67,992,409 | €80,142,426 | +€12.2m | +17.9% |
| Accrued charges and deferred income | 492/3 | €768,963 | €993,503 | +€224,540 | +29.2% |
| Operating income | 70/76A | €243,501,071 | €254,950,108 | +€11.4m | +4.7% |
| Turnover | 70 | €236,763,218 | €247,139,705 | +€10.4m | +4.4% |
| Other operating income | 74 | €6,731,854 | €7,810,403 | +€1.1m | +16.0% |
| Non-recurring operating income | 76A | €6,000 | - | -€6,000 | |
| Operating charges | 60/66A | €225,492,944 | €235,873,546 | +€10.4m | +4.6% |
| Services and other goods | 61 | €36,877,790 | €37,853,834 | +€976,044 | +2.6% |
| Remuneration, social security and pensions | 62 | €187,895,930 | €197,449,538 | +€9.6m | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438,162 | €446,801 | +€8,639 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €82,003 | -€99,087 | -€181,090 | |
| Other operating charges | 640/8 | €199,059 | €222,072 | +€23,013 | +11.6% |
| Non-recurring operating charges | 66A | - | €387 | +€387 | |
| Operating profit (loss) | 9901 | €18,008,127 | €19,076,562 | +€1.1m | +5.9% |
| Financial income | 75/76B | €2,199,464 | €2,314,150 | +€114,686 | +5.2% |
| Recurring financial income | 75 | €2,199,464 | €2,314,150 | +€114,686 | +5.2% |
| Income from current assets | 751 | €2,141,706 | €2,205,743 | +€64,037 | +3.0% |
| Other financial income | 752/9 | €57,759 | €108,408 | +€50,649 | +87.7% |
| Financial charges | 65/66B | €9,933,571 | €7,808,064 | -€2.1m | -21.4% |
| Recurring financial charges | 65 | €9,933,571 | €7,808,064 | -€2.1m | -21.4% |
| Debt charges | 650 | €9,928,009 | €7,807,116 | -€2.1m | -21.4% |
| Other financial charges | 652/9 | €5,562 | €948 | -€4,614 | -83.0% |
| Profit (loss) for the period before taxes | 9903 | €10,274,020 | €13,582,649 | +€3.3m | +32.2% |
| Income taxes | 67/77 | €2,942,029 | €4,088,151 | +€1.1m | +39.0% |
| Taxes | 670/3 | €2,942,711 | €4,088,160 | +€1.1m | +38.9% |
| Tax adjustments and reversals of tax provisions | 77 | €682 | €9 | -€673 | -98.7% |
| Profit (loss) for the period | 9904 | €7,331,991 | €9,494,498 | +€2.2m | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,331,991 | €9,494,498 | +€2.2m | +29.5% |
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 6 October 2026 via checked.be.