ACTIF CONSULT: 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.
ACTIF CONSULT
Largest movements
- Cash +€68,582
up €68,582 (+259.2%), from €26,463 to €95,045
mainly Net result for the year (+€59,685) and Other debts (+€33,003)
- Receivables within one year +€12,997
up €12,997 (+22.6%), from €57,486 to €70,482
- Tangible fixed assets +€4,688
up €4,688 (+59.8%), from €7,834 to €12,522
of which Furniture and vehicles: +€5,826
- Other debts +€33,003
up €33,003 (+171.1%), from €19,290 to €52,293
- Profit (loss) carried forward +€23,685
up €23,685 (+53.3%), from €44,431 to €68,116
- Tax, wage and social debts +€23,281
up €23,281 (+68.5%), from €34,007 to €57,287
of which Taxes: +€19,911
- Trade debts +€3,297
up €3,297 (+233.8%), from €1,410 to €4,708
- Current portion of long-term debt +€3,000
new in 2025: €3,000
- Gross operating margin +€55,817
up €55,817 (+78.1%), from €71,437 to €127,254
- Taxes +€13,028
up €13,028 (+147.0%), from €8,865 to €21,894
- Staff costs +€6,419
up €6,419 (+21.8%), from €29,461 to €35,880
- Other operating charges +€2,333
up €2,333 (+171.1%), from €1,363 to €3,696
- Depreciation +€2,237
up €2,237 (+87.8%), from €2,549 to €4,785
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 | €114,137 | €200,404 | +€86,267 | +75.6% |
| Fixed assets | 21/28 | €30,189 | €34,877 | +€4,688 | +15.5% |
| Intangible fixed assets | 21 | €20,000 | €20,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,834 | €12,522 | +€4,688 | +59.8% |
| Plant, machinery and equipment | 23 | €7,359 | €6,221 | -€1,138 | -15.5% |
| Furniture and vehicles | 24 | €475 | €6,301 | +€5,826 | +1225.8% |
| Financial fixed assets | 28 | €2,355 | €2,355 | = | 0.0% |
| Current assets | 29/58 | €83,948 | €165,527 | +€81,579 | +97.2% |
| Amounts receivable within one year | 40/41 | €57,486 | €70,482 | +€12,997 | +22.6% |
| Trade receivables | 40 | €57,486 | €70,482 | +€12,997 | +22.6% |
| Cash at bank and in hand | 54/58 | €26,463 | €95,045 | +€68,582 | +259.2% |
| Total equity and liabilities | 10/49 | €114,137 | €200,404 | +€86,267 | +75.6% |
| Equity | 10/15 | €59,431 | €83,116 | +€23,685 | +39.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,431 | €68,116 | +€23,685 | +53.3% |
| Amounts payable | 17/49 | €54,707 | €117,288 | +€62,581 | +114.4% |
| Amounts payable within one year | 42/48 | €54,707 | €117,288 | +€62,581 | +114.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,000 | +€3,000 | |
| Trade debts | 44 | €1,410 | €4,708 | +€3,297 | +233.8% |
| Suppliers | 440/4 | €1,410 | €4,708 | +€3,297 | +233.8% |
| Taxes, remuneration and social security | 45 | €34,007 | €57,287 | +€23,281 | +68.5% |
| Taxes | 450/3 | €23,857 | €43,768 | +€19,911 | +83.5% |
| Remuneration and social security | 454/9 | €10,150 | €13,520 | +€3,370 | +33.2% |
| Other amounts payable | 47/48 | €19,290 | €52,293 | +€33,003 | +171.1% |
| Remuneration, social security and pensions | 62 | €29,461 | €35,880 | +€6,419 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,549 | €4,785 | +€2,237 | +87.8% |
| Other operating charges | 640/8 | €1,363 | €3,696 | +€2,333 | +171.1% |
| Gross operating margin | 9900 | €71,437 | €127,254 | +€55,817 | +78.1% |
| Operating profit (loss) | 9901 | €38,065 | €82,893 | +€44,828 | +117.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +130.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +130.0% |
| Financial charges | 65/66B | €291 | €1,314 | +€1,023 | +351.2% |
| Recurring financial charges | 65 | €291 | €1,314 | +€1,023 | +351.2% |
| Profit (loss) for the period before taxes | 9903 | €37,773 | €81,579 | +€43,805 | +116.0% |
| Income taxes | 67/77 | €8,865 | €21,894 | +€13,028 | +147.0% |
| Profit (loss) for the period | 9904 | €28,908 | €59,685 | +€30,777 | +106.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,908 | €59,685 | +€30,777 | +106.5% |
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 4 October 2026 via checked.be.