ACTIF INVEST: what changed
ACTIF INVEST
Largest movements
- Cash +€7,429
up €7,429 (+570%), from €1,304 to €8,732
mainly Receivables within one year (+€5,523) and Net result for the year (+€1,878)
- Receivables within one year -€5,523
down €5,523 (-30.0%), from €18,412 to €12,890
of which Trade receivables: -€5,000
- Deferred charges and accrued income +€422
new in 2025: €422
- Profit (loss) carried forward +€1,878
up €1,878 (+40.1%), from -€4,682 to -€2,804
- Trade debts +€450
up €450 (+16.1%), from €2,790 to €3,240
- Gross operating margin +€2,874
up €2,874 (+1,342%), from €214 to €3,088
- Taxes -€216
down €216 (-17.1%), from €1,259 to €1,043
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,716 | €22,044 | +€2,328 | +11.8% |
| Current assets | 29/58 | €19,716 | €22,044 | +€2,328 | +11.8% |
| Amounts receivable within one year | 40/41 | €18,412 | €12,890 | -€5,523 | -30.0% |
| Trade receivables | 40 | €8,144 | €3,144 | -€5,000 | -61.4% |
| Other amounts receivable | 41 | €10,269 | €9,746 | -€523 | -5.1% |
| Cash at bank and in hand | 54/58 | €1,304 | €8,732 | +€7,429 | +570% |
| Deferred charges and accrued income | 490/1 | - | €422 | +€422 | |
| Total equity and liabilities | 10/49 | €19,716 | €22,044 | +€2,328 | +11.8% |
| Equity | 10/15 | €15,778 | €17,656 | +€1,878 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,682 | -€2,804 | +€1,878 | +40.1% |
| Amounts payable | 17/49 | €3,937 | €4,388 | +€450 | +11.4% |
| Amounts payable within one year | 42/48 | €3,937 | €4,388 | +€450 | +11.4% |
| Financial debts | 43 | €0 | €0 | +€0 | +100% |
| Credit institutions | 430/8 | €0 | €0 | +€0 | +100% |
| Trade debts | 44 | €2,790 | €3,240 | +€450 | +16.1% |
| Suppliers | 440/4 | €2,790 | €3,240 | +€450 | +16.1% |
| Taxes, remuneration and social security | 45 | €1,147 | €1,147 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,147 | €1,147 | = | 0.0% |
| Gross operating margin | 9900 | €214 | €3,088 | +€2,874 | +1,342% |
| Operating profit (loss) | 9901 | €214 | €3,088 | +€2,874 | +1,342% |
| Financial charges | 65/66B | €184 | €167 | -€17 | -9.1% |
| Recurring financial charges | 65 | €184 | €167 | -€17 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €30 | €2,921 | +€2,891 | +9,629% |
| Income taxes | 67/77 | €1,259 | €1,043 | -€216 | -17.1% |
| Profit (loss) for the period | 9904 | -€1,229 | €1,878 | +€3,106 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,229 | €1,878 | +€3,106 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.