Actief IT Services: 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 IT Services
Largest movements
- Receivables within one year +€120,455
up €120,455 (+77.7%), from €155,073 to €275,527
of which Trade receivables: +€110,839
- Cash +€63,981
up €63,981 (+347.3%), from €18,421 to €82,403
mainly Net result for the year (+€102,397) and Tax, wage and social debts (+€91,437)
- Tangible fixed assets +€16,273
up €16,273 (+56.2%), from €28,963 to €45,236
of which Land and buildings: +€24,181
- Stocks and contracts +€11,480
up €11,480 (+4.5%), from €255,182 to €266,662
- Profit (loss) carried forward +€102,396
up €102,396 (+792.2%), from €12,925 to €115,321
- Tax, wage and social debts +€91,437
up €91,437 (+375.5%), from €24,348 to €115,785
of which Taxes: +€47,547
- Trade debts +€20,741
up €20,741 (+6.5%), from €321,449 to €342,189
- Gross operating margin +€263,496
up €263,496 (+62.8%), from €419,682 to €683,178
- Staff costs +€154,024
up €154,024 (+41.7%), from €369,413 to €523,437
- Taxes +€39,377
new in 2025: €39,377
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €462,177 | €676,751 | +€214,574 | +46.4% |
| Fixed assets | 21/28 | €28,963 | €45,236 | +€16,273 | +56.2% |
| Tangible fixed assets | 22/27 | €28,963 | €45,236 | +€16,273 | +56.2% |
| Land and buildings | 22 | €4,464 | €28,645 | +€24,181 | +541.6% |
| Plant, machinery and equipment | 23 | €21,947 | €14,633 | -€7,314 | -33.3% |
| Furniture and vehicles | 24 | €2,552 | €1,958 | -€594 | -23.3% |
| Current assets | 29/58 | €433,214 | €631,515 | +€198,301 | +45.8% |
| Stocks and contracts in progress | 3 | €255,182 | €266,662 | +€11,480 | +4.5% |
| Stocks | 30/36 | €255,182 | €266,662 | +€11,480 | +4.5% |
| Amounts receivable within one year | 40/41 | €155,073 | €275,527 | +€120,455 | +77.7% |
| Trade receivables | 40 | €154,475 | €265,314 | +€110,839 | +71.8% |
| Other amounts receivable | 41 | €598 | €10,213 | +€9,615 | +1608.9% |
| Cash at bank and in hand | 54/58 | €18,421 | €82,403 | +€63,981 | +347.3% |
| Deferred charges and accrued income | 490/1 | €4,538 | €6,923 | +€2,385 | +52.6% |
| Total equity and liabilities | 10/49 | €462,177 | €676,751 | +€214,574 | +46.4% |
| Equity | 10/15 | €36,381 | €138,777 | +€102,396 | +281.5% |
| Contributions | 10/11 | €597 | €597 | = | 0.0% |
| Reserves | 13 | €22,858 | €22,858 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60 | €60 | = | 0.0% |
| Reserves not available under the articles | 1311 | €60 | €60 | = | 0.0% |
| Distributable reserves | 133 | €22,799 | €22,799 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,925 | €115,321 | +€102,396 | +792.2% |
| Amounts payable | 17/49 | €425,797 | €537,975 | +€112,178 | +26.3% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €345,797 | €457,975 | +€112,178 | +32.4% |
| Trade debts | 44 | €321,449 | €342,189 | +€20,741 | +6.5% |
| Suppliers | 440/4 | €321,449 | €342,189 | +€20,741 | +6.5% |
| Taxes, remuneration and social security | 45 | €24,348 | €115,785 | +€91,437 | +375.5% |
| Taxes | 450/3 | €12,485 | €60,032 | +€47,547 | +380.8% |
| Remuneration and social security | 454/9 | €11,863 | €55,753 | +€43,890 | +370.0% |
| Remuneration, social security and pensions | 62 | €369,413 | €523,437 | +€154,024 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,916 | €10,227 | +€3,311 | +47.9% |
| Other operating charges | 640/8 | €513 | €814 | +€301 | +58.6% |
| Gross operating margin | 9900 | €419,682 | €683,178 | +€263,496 | +62.8% |
| Operating profit (loss) | 9901 | €42,840 | €148,700 | +€105,860 | +247.1% |
| Financial income | 75/76B | €1,771 | €422 | -€1,350 | -76.2% |
| Recurring financial income | 75 | €1,771 | €422 | -€1,350 | -76.2% |
| Financial charges | 65/66B | €8,679 | €7,348 | -€1,331 | -15.3% |
| Recurring financial charges | 65 | €8,679 | €7,348 | -€1,331 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €35,932 | €141,774 | +€105,841 | +294.6% |
| Income taxes | 67/77 | - | €39,377 | +€39,377 | |
| Profit (loss) for the period | 9904 | €35,932 | €102,397 | +€66,464 | +185.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,932 | €102,397 | +€66,464 | +185.0% |
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 11 October 2026 via checked.be.