ACTIFIT: 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.
ACTIFIT
Largest movements
- Intangible fixed assets -€7,425
down €7,425 (-18.5%), from €40,234 to €32,809
- Tangible fixed assets -€5,799
down €5,799 (-26.0%), from €22,339 to €16,540
of which Furniture and vehicles: -€4,019
- Receivables within one year +€5,125
up €5,125 (+66.1%), from €7,753 to €12,878
- Deferred charges and accrued income +€2,250
new in 2025: €2,250
- Cash +€1,787
up €1,787 (+8.2%), from €21,905 to €23,692
mainly Depreciation (+€21,966) and Trade debts (+€2,782)
- Other debts -€7,980
down €7,980 (-10.9%), from €73,221 to €65,241
- Trade debts +€2,782
up €2,782 (+201.2%), from €1,383 to €4,165
- Profit (loss) carried forward +€1,096
up €1,096 (+33.6%), from -€3,260 to -€2,164
- Gross operating margin +€2,681
up €2,681 (+11.3%), from €23,790 to €26,471
- Depreciation +€2,026
up €2,026 (+10.2%), from €19,940 to €21,966
- Other operating charges +€741
up €741 (+58.4%), from €1,269 to €2,010
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 | €95,483 | €91,421 | -€4,062 | -4.3% |
| Fixed assets | 21/28 | €65,825 | €52,601 | -€13,224 | -20.1% |
| Intangible fixed assets | 21 | €40,234 | €32,809 | -€7,425 | -18.5% |
| Tangible fixed assets | 22/27 | €22,339 | €16,540 | -€5,799 | -26.0% |
| Plant, machinery and equipment | 23 | €9,107 | €7,327 | -€1,780 | -19.5% |
| Furniture and vehicles | 24 | €13,232 | €9,213 | -€4,019 | -30.4% |
| Financial fixed assets | 28 | €3,252 | €3,252 | = | 0.0% |
| Current assets | 29/58 | €29,658 | €38,820 | +€9,162 | +30.9% |
| Amounts receivable within one year | 40/41 | €7,753 | €12,878 | +€5,125 | +66.1% |
| Trade receivables | 40 | €7,753 | €12,878 | +€5,125 | +66.1% |
| Cash at bank and in hand | 54/58 | €21,905 | €23,692 | +€1,787 | +8.2% |
| Deferred charges and accrued income | 490/1 | - | €2,250 | +€2,250 | |
| Total equity and liabilities | 10/49 | €95,483 | €91,421 | -€4,062 | -4.3% |
| Equity | 10/15 | €17,200 | €18,296 | +€1,096 | +6.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,260 | -€2,164 | +€1,096 | +33.6% |
| Amounts payable | 17/49 | €78,283 | €73,125 | -€5,158 | -6.6% |
| Amounts payable within one year | 42/48 | €78,283 | €73,125 | -€5,158 | -6.6% |
| Trade debts | 44 | €1,383 | €4,165 | +€2,782 | +201.2% |
| Suppliers | 440/4 | €1,383 | €4,165 | +€2,782 | +201.2% |
| Taxes, remuneration and social security | 45 | €3,679 | €3,719 | +€40 | +1.1% |
| Taxes | 450/3 | €3,679 | €3,719 | +€40 | +1.1% |
| Other amounts payable | 47/48 | €73,221 | €65,241 | -€7,980 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,940 | €21,966 | +€2,026 | +10.2% |
| Other operating charges | 640/8 | €1,269 | €2,010 | +€741 | +58.4% |
| Gross operating margin | 9900 | €23,790 | €26,471 | +€2,681 | +11.3% |
| Operating profit (loss) | 9901 | €2,581 | €2,495 | -€86 | -3.3% |
| Financial charges | 65/66B | €151 | €167 | +€16 | +10.6% |
| Recurring financial charges | 65 | €151 | €167 | +€16 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €2,430 | €2,328 | -€102 | -4.2% |
| Income taxes | 67/77 | €1,430 | €1,232 | -€198 | -13.8% |
| Profit (loss) for the period | 9904 | €1,000 | €1,096 | +€96 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,000 | €1,096 | +€96 | +9.6% |
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 5 October 2026 via checked.be.