ACTION et SERVICE: what changed
What changed
ACTION et SERVICE
NACE 82.300, Organisation of conventions and trade shows
filed annual accounts (NBB)
Net result for the year
€96,517
2024 · €237,234-€140,717
Equity
€581,921
2024 · €534,675+€47,247
Cash
€381,835
2024 · €602,926-€221,091
Balance sheet total
€1.2m
2024 · €1.4m-€213,279
Largest movements
Assets
- Receivables within one year -€374,129
down €374,129 (-55.2%), from €678,089 to €303,959
of which Trade receivables: -€351,035
- Current investments +€300,000
new in 2025: €300,000
- Cash -€221,091
down €221,091 (-36.7%), from €602,926 to €381,835
mainly Current investments (-€300,000) and Trade debts (-€99,094)
- Stocks and contracts +€68,628
up €68,628 (+343%), from €20,036 to €88,664
of which Contracts in progress: +€62,877
- Deferred charges and accrued income +€15,972
up €15,972 (+59.4%), from €26,870 to €42,842
Equity and liabilities
- Trade debts -€99,094
down €99,094 (-31.8%), from €311,838 to €212,744
- Tax, wage and social debts -€81,219
down €81,219 (-57.2%), from €141,952 to €60,733
of which Taxes: -€90,407
- Reserves +€47,230
up €47,230 (+9.8%), from €482,527 to €529,757
- Accrued charges and deferred income -€38,426
down €38,426 (-53.0%), from €72,461 to €34,035
- Current portion of long-term debt -€23,015
down €23,015 (-67.2%), from €34,225 to €11,210
Income statement
- Gross operating margin -€219,743
down €219,743 (-30.4%), from €723,290 to €503,547
- Taxes -€69,031
down €69,031 (-58.5%), from €118,081 to €49,050
- Write-downs -€27,425
no longer reported in 2025 (was €27,425)
- Staff costs +€18,948
up €18,948 (+6.6%), from €289,088 to €308,036
- Depreciation +€10,470
up €10,470 (+78.3%), from €13,372 to €23,843
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.
Result 2024
€237,234
Gross operating margin
-€219,743
Staff costs
-€18,948
Depreciation
-€10,470
Write-downs
+€27,425
Other operating charges
+€7,930
Financial income
+€4,810
Financial charges
-€751
Taxes
+€69,031
Result 2025
€96,517
raises the resultlowers the result
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.
From operations
+€186,432
Investment
-€321,184
Financing
-€86,340
Cash 2024
€602,926
From operations (derived)
+€186,432
Net result for the year
+€96,517
Depreciation
+€23,843
Stocks and contracts
-€68,628
Receivables within one year
+€374,129
Deferred charges and accrued income
-€15,972
Trade debts
-€99,094
Tax, wage and social debts
-€81,219
Other debts
-€4,717
Accrued charges and deferred income
-€38,426
Investment (derived)
-€321,184
Investment in fixed assets (net)
-€21,184
Current investments
-€300,000
Financing
-€86,340
Debts after one year
-€11,210
Current portion of long-term debt
-€23,015
Short-term financial debts
-€2,844
Contributions, distributions and other
-€49,270
Cash 2025
€381,835
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,396,471 | €1,183,192 | -€213,279 | -15.3% |
| Fixed assets | 21/28 | €68,551 | €65,892 | -€2,659 | -3.9% |
| Intangible fixed assets | 21 | - | €4,973 | +€4,973 | |
| Tangible fixed assets | 22/27 | €67,625 | €57,493 | -€10,132 | -15.0% |
| Furniture and vehicles | 24 | €67,625 | €57,493 | -€10,132 | -15.0% |
| Financial fixed assets | 28 | €926 | €3,426 | +€2,500 | +270% |
| Current assets | 29/58 | €1,327,921 | €1,117,300 | -€210,620 | -15.9% |
| Stocks and contracts in progress | 3 | €20,036 | €88,664 | +€68,628 | +343% |
| Stocks | 30/36 | €7,056 | €12,807 | +€5,751 | +81.5% |
| Contracts in progress | 37 | €12,980 | €75,857 | +€62,877 | +484% |
| Amounts receivable within one year | 40/41 | €678,089 | €303,959 | -€374,129 | -55.2% |
| Trade receivables | 40 | €587,489 | €236,454 | -€351,035 | -59.8% |
| Other amounts receivable | 41 | €90,600 | €67,506 | -€23,094 | -25.5% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €602,926 | €381,835 | -€221,091 | -36.7% |
| Deferred charges and accrued income | 490/1 | €26,870 | €42,842 | +€15,972 | +59.4% |
| Total equity and liabilities | 10/49 | €1,396,471 | €1,183,192 | -€213,279 | -15.3% |
| Equity | 10/15 | €534,675 | €581,921 | +€47,247 | +8.8% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €482,527 | €529,757 | +€47,230 | +9.8% |
| Distributable reserves | 133 | €482,527 | €529,757 | +€47,230 | +9.8% |
| Profit (loss) carried forward | 14 | €2,569 | €2,586 | +€17 | +0.6% |
| Amounts payable | 17/49 | €861,797 | €601,271 | -€260,526 | -30.2% |
| Amounts payable after more than one year | 17 | €33,929 | €22,719 | -€11,210 | -33.0% |
| Financial debts | 170/4 | €33,929 | €22,719 | -€11,210 | -33.0% |
| Amounts payable within one year | 42/48 | €755,406 | €544,516 | -€210,890 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €34,225 | €11,210 | -€23,015 | -67.2% |
| Financial debts | 43 | €7,279 | €4,435 | -€2,844 | -39.1% |
| Credit institutions | 430/8 | €7,279 | €4,435 | -€2,844 | -39.1% |
| Trade debts | 44 | €311,838 | €212,744 | -€99,094 | -31.8% |
| Suppliers | 440/4 | €311,838 | €212,744 | -€99,094 | -31.8% |
| Taxes, remuneration and social security | 45 | €141,952 | €60,733 | -€81,219 | -57.2% |
| Taxes | 450/3 | €104,139 | €13,732 | -€90,407 | -86.8% |
| Remuneration and social security | 454/9 | €37,812 | €47,001 | +€9,189 | +24.3% |
| Other amounts payable | 47/48 | €260,112 | €255,395 | -€4,717 | -1.8% |
| Accrued charges and deferred income | 492/3 | €72,461 | €34,035 | -€38,426 | -53.0% |
| Non-recurring operating income | 76A | €9,854 | - | -€9,854 | |
| Remuneration, social security and pensions | 62 | €289,088 | €308,036 | +€18,948 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,372 | €23,843 | +€10,470 | +78.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,425 | - | -€27,425 | |
| Other operating charges | 640/8 | €17,887 | €9,957 | -€7,930 | -44.3% |
| Gross operating margin | 9900 | €723,290 | €503,547 | -€219,743 | -30.4% |
| Operating profit (loss) | 9901 | €375,517 | €161,711 | -€213,807 | -56.9% |
| Financial income | 75/76B | €1,006 | €5,816 | +€4,810 | +478% |
| Recurring financial income | 75 | €1,006 | €5,816 | +€4,810 | +478% |
| Financial charges | 65/66B | €21,209 | €21,960 | +€751 | +3.5% |
| Recurring financial charges | 65 | €21,209 | €21,960 | +€751 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €355,315 | €145,567 | -€209,748 | -59.0% |
| Income taxes | 67/77 | €118,081 | €49,050 | -€69,031 | -58.5% |
| Profit (loss) for the period | 9904 | €237,234 | €96,517 | -€140,717 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €237,234 | €96,517 | -€140,717 | -59.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.