ACTIF & C°: 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.
ACTIF & C°
Largest movements
- Current investments +€25,212
up €25,212 (+101%), from €25,000 to €50,212
- Tangible fixed assets +€16,866
up €16,866 (+163%), from €10,370 to €27,236
of which Furniture and vehicles: +€16,900
- Cash +€15,225
up €15,225 (+8.0%), from €190,781 to €206,006
mainly Net result for the year (+€58,401) and Tax, wage and social debts (+€4,203)
- Reserves +€58,401
up €58,401 (+25.7%), from €227,024 to €285,425
- Other debts -€4,435
down €4,435 (-58.2%), from €7,616 to €3,181
- Tax, wage and social debts +€4,203
up €4,203 (+36.1%), from €11,630 to €15,833
- Gross operating margin +€17,987
up €17,987 (+26.6%), from €67,682 to €85,669
- Taxes +€3,833
up €3,833 (+19.2%), from €20,002 to €23,835
- Depreciation +€899
up €899 (+48.8%), from €1,843 to €2,742
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 | €259,229 | €317,534 | +€58,305 | +22.5% |
| Fixed assets | 21/28 | €10,370 | €27,236 | +€16,866 | +163% |
| Tangible fixed assets | 22/27 | €10,370 | €27,236 | +€16,866 | +163% |
| Plant, machinery and equipment | 23 | €10,132 | €10,098 | -€34 | -0.3% |
| Furniture and vehicles | 24 | €237 | €17,137 | +€16,900 | +7,119% |
| Current assets | 29/58 | €248,859 | €290,299 | +€41,439 | +16.7% |
| Amounts receivable within one year | 40/41 | €31,667 | €32,800 | +€1,134 | +3.6% |
| Trade receivables | 40 | €31,667 | €32,800 | +€1,134 | +3.6% |
| Current investments | 50/53 | €25,000 | €50,212 | +€25,212 | +101% |
| Cash at bank and in hand | 54/58 | €190,781 | €206,006 | +€15,225 | +8.0% |
| Deferred charges and accrued income | 490/1 | €1,412 | €1,280 | -€132 | -9.3% |
| Total equity and liabilities | 10/49 | €259,229 | €317,534 | +€58,305 | +22.5% |
| Equity | 10/15 | €239,424 | €297,825 | +€58,401 | +24.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €227,024 | €285,425 | +€58,401 | +25.7% |
| Distributable reserves | 133 | €227,024 | €285,425 | +€58,401 | +25.7% |
| Amounts payable | 17/49 | €19,805 | €19,709 | -€96 | -0.5% |
| Amounts payable within one year | 42/48 | €19,246 | €19,709 | +€463 | +2.4% |
| Trade debts | 44 | - | €695 | +€695 | |
| Suppliers | 440/4 | - | €695 | +€695 | |
| Taxes, remuneration and social security | 45 | €11,630 | €15,833 | +€4,203 | +36.1% |
| Taxes | 450/3 | €11,630 | €15,833 | +€4,203 | +36.1% |
| Other amounts payable | 47/48 | €7,616 | €3,181 | -€4,435 | -58.2% |
| Accrued charges and deferred income | 492/3 | €559 | - | -€559 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,843 | €2,742 | +€899 | +48.8% |
| Other operating charges | 640/8 | €579 | €548 | -€31 | -5.3% |
| Gross operating margin | 9900 | €67,682 | €85,669 | +€17,987 | +26.6% |
| Operating profit (loss) | 9901 | €65,261 | €82,379 | +€17,118 | +26.2% |
| Financial income | 75/76B | - | €304 | +€304 | |
| Recurring financial income | 75 | - | €304 | +€304 | |
| Financial charges | 65/66B | €1,229 | €446 | -€782 | -63.7% |
| Recurring financial charges | 65 | €1,229 | €446 | -€782 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | €64,032 | €82,236 | +€18,204 | +28.4% |
| Income taxes | 67/77 | €20,002 | €23,835 | +€3,833 | +19.2% |
| Profit (loss) for the period | 9904 | €44,030 | €58,401 | +€14,371 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,030 | €58,401 | +€14,371 | +32.6% |
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.