ACTIFFAX: 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.
ACTIFFAX
Largest movements
- Receivables within one year -€7,018
down €7,018 (-2.8%), from €247,908 to €240,890
of which Other amounts receivable: -€7,018
- Profit (loss) carried forward -€8,842
down €8,842 (-5.9%), from -€151,091 to -€159,933
- Other debts -€3,625
no longer reported in 2023 (was €3,625)
- Gross operating margin -€5,459
down €5,459 (-649.9%), from -€840 to -€6,299
- Other operating charges -€285
down €285 (-74.0%), from €385 to €100
- Financial charges -€72
down €72 (-28.0%), from €259 to €187
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,850 | €270,738 | -€12,111 | -4.3% |
| Fixed assets | 21/28 | €13,569 | €11,313 | -€2,256 | -16.6% |
| Tangible fixed assets | 22/27 | €13,522 | €11,266 | -€2,256 | -16.7% |
| Land and buildings | 22 | €13,522 | €11,266 | -€2,256 | -16.7% |
| Financial fixed assets | 28 | €47 | €47 | -€0 | -0.8% |
| Current assets | 29/58 | €269,281 | €259,426 | -€9,855 | -3.7% |
| Amounts receivable within one year | 40/41 | €247,908 | €240,890 | -€7,018 | -2.8% |
| Trade receivables | 40 | €35,998 | €35,998 | = | 0.0% |
| Other amounts receivable | 41 | €211,910 | €204,892 | -€7,018 | -3.3% |
| Current investments | 50/53 | €17,926 | €17,926 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,145 | €609 | -€1,536 | -71.6% |
| Deferred charges and accrued income | 490/1 | €1,302 | €0 | -€1,301 | -100.0% |
| Total equity and liabilities | 10/49 | €282,850 | €270,738 | -€12,111 | -4.3% |
| Equity | 10/15 | €38,415 | €29,573 | -€8,842 | -23.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €170,913 | €170,913 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,054 | €3,054 | = | 0.0% |
| Distributable reserves | 133 | €166,000 | €166,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,091 | -€159,933 | -€8,842 | -5.9% |
| Amounts payable | 17/49 | €244,435 | €241,166 | -€3,269 | -1.3% |
| Amounts payable within one year | 42/48 | €244,435 | €241,166 | -€3,269 | -1.3% |
| Trade debts | 44 | €446 | €802 | +€356 | +79.9% |
| Suppliers | 440/4 | €446 | €802 | +€356 | +79.9% |
| Advances received on contracts in progress | 46 | €240,364 | €240,364 | = | 0.0% |
| Other amounts payable | 47/48 | €3,625 | - | -€3,625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,256 | €2,256 | = | 0.0% |
| Other operating charges | 640/8 | €385 | €100 | -€285 | -74.0% |
| Gross operating margin | 9900 | -€840 | -€6,299 | -€5,459 | -649.9% |
| Operating profit (loss) | 9901 | -€3,481 | -€8,655 | -€5,174 | -148.7% |
| Financial charges | 65/66B | €259 | €187 | -€72 | -28.0% |
| Recurring financial charges | 65 | €259 | €187 | -€72 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,740 | -€8,842 | -€5,102 | -136.4% |
| Profit (loss) for the period | 9904 | -€3,740 | -€8,842 | -€5,102 | -136.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,740 | -€8,842 | -€5,102 | -136.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.