ACTION CONSULTING: 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.
ACTION CONSULTING
Largest movements
- Receivables within one year +€280,587
new in 2025: €280,587
- Tangible fixed assets -€173,491
no longer reported in 2025 (was €173,491)
of which Land and buildings: -€171,158
- Other debts -€297,243
no longer reported in 2025 (was €297,243)
- Profit (loss) carried forward +€194,897
no longer reported in 2025 (was -€194,897)
- Reserves +€188,604
up €188,604 (+335.3%), from €56,251 to €244,855
of which Distributable reserves: +€188,604
- Tax, wage and social debts +€21,692
new in 2025: €21,692
- Gross operating margin +€468,796
up €468,796, from -€118 to €468,678
- Taxes +€81,946
up €81,946, from -€41 to €81,905
- Depreciation -€18,407
no longer reported in 2025 (was €18,407)
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 | €179,757 | €287,430 | +€107,672 | +59.9% |
| Fixed assets | 21/28 | €173,541 | €50 | -€173,491 | -100.0% |
| Tangible fixed assets | 22/27 | €173,491 | - | -€173,491 | |
| Land and buildings | 22 | €171,158 | - | -€171,158 | |
| Plant, machinery and equipment | 23 | €1,425 | - | -€1,425 | |
| Furniture and vehicles | 24 | €909 | - | -€909 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €6,216 | €287,380 | +€281,163 | +4523.1% |
| Amounts receivable within one year | 40/41 | - | €280,587 | +€280,587 | |
| Other amounts receivable | 41 | - | €280,587 | +€280,587 | |
| Current investments | 50/53 | €5,034 | €5,034 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €453 | €1,759 | +€1,306 | +288.2% |
| Deferred charges and accrued income | 490/1 | €729 | - | -€729 | |
| Total equity and liabilities | 10/49 | €179,757 | €287,430 | +€107,672 | +59.9% |
| Equity | 10/15 | -€120,046 | €263,455 | +€383,501 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,251 | €244,855 | +€188,604 | +335.3% |
| Non-distributable reserves | 130/1 | €5,873 | €5,873 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,873 | €5,873 | = | 0.0% |
| Distributable reserves | 133 | €50,378 | €238,982 | +€188,604 | +374.4% |
| Profit (loss) carried forward | 14 | -€194,897 | - | +€194,897 | |
| Amounts payable | 17/49 | €299,803 | €23,975 | -€275,829 | -92.0% |
| Amounts payable within one year | 42/48 | €299,803 | €23,975 | -€275,829 | -92.0% |
| Trade debts | 44 | €2,560 | €2,283 | -€277 | -10.8% |
| Suppliers | 440/4 | €2,560 | €2,283 | -€277 | -10.8% |
| Taxes, remuneration and social security | 45 | - | €21,692 | +€21,692 | |
| Taxes | 450/3 | - | €21,692 | +€21,692 | |
| Other amounts payable | 47/48 | €297,243 | - | -€297,243 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,407 | - | -€18,407 | |
| Other operating charges | 640/8 | €2,652 | €3,587 | +€934 | +35.2% |
| Gross operating margin | 9900 | -€118 | €468,678 | +€468,796 | |
| Operating profit (loss) | 9901 | -€21,177 | €465,091 | +€486,268 | |
| Financial income | 75/76B | - | €385 | +€385 | |
| Recurring financial income | 75 | - | €385 | +€385 | |
| Financial charges | 65/66B | €70 | €70 | -€0 | 0.0% |
| Recurring financial charges | 65 | €70 | €70 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,247 | €465,406 | +€486,653 | |
| Income taxes | 67/77 | -€41 | €81,905 | +€81,946 | |
| Profit (loss) for the period | 9904 | -€21,207 | €383,501 | +€404,708 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,207 | €383,501 | +€404,708 |
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 7 October 2026 via checked.be.