ACTION FACTORY: what changed
Two financial 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 FACTORY
Largest movements
- Receivables within one year +€21,831
up €21,831 (+78.9%), from €27,657 to €49,487
of which Trade receivables: +€11,230
- Tangible fixed assets +€800
up €800 (+3.4%), from €23,618 to €24,418
of which Furniture and vehicles: +€2,384
- Reserves +€13,517
up €13,517 (+32.0%), from €42,251 to €55,768
of which Distributable reserves: +€13,517
- Short-term financial debts +€3,777
up €3,777 (+316%), from €1,197 to €4,974
- Profit (loss) carried forward +€3,571
up €3,571, from -€3,571 to €0
- Tax, wage and social debts +€2,484
up €2,484 (+101%), from €2,459 to €4,942
- Gross operating margin +€26,241
up €26,241 (+1,104%), from €2,376 to €28,617
- Taxes +€4,552
new in 2025: €4,552
- Financial income -€1,001
down €1,001 (-40.0%), from €2,500 to €1,499
- Other operating charges +€685
up €685 (+336%), from €204 to €889
- Financial charges -€513
down €513 (-68.6%), from €748 to €235
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.
Derived cash bridge
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 | €55,953 | €79,141 | +€23,188 | +41.4% |
| Fixed assets | 21/28 | €23,618 | €24,418 | +€800 | +3.4% |
| Tangible fixed assets | 22/27 | €23,618 | €24,418 | +€800 | +3.4% |
| Land and buildings | 22 | €6,672 | €5,087 | -€1,584 | -23.7% |
| Furniture and vehicles | 24 | €16,947 | €19,331 | +€2,384 | +14.1% |
| Current assets | 29/58 | €32,335 | €54,723 | +€22,388 | +69.2% |
| Stocks and contracts in progress | 3 | €3,661 | €3,661 | = | 0.0% |
| Stocks | 30/36 | €3,661 | €3,661 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,657 | €49,487 | +€21,831 | +78.9% |
| Trade receivables | 40 | €750 | €11,980 | +€11,230 | +1,497% |
| Other amounts receivable | 41 | €26,907 | €37,507 | +€10,601 | +39.4% |
| Cash at bank and in hand | 54/58 | - | €194 | +€194 | |
| Deferred charges and accrued income | 490/1 | €1,017 | €1,381 | +€364 | +35.8% |
| Total equity and liabilities | 10/49 | €55,953 | €79,141 | +€23,188 | +41.4% |
| Equity | 10/15 | €51,681 | €68,768 | +€17,087 | +33.1% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €42,251 | €55,768 | +€13,517 | +32.0% |
| Non-distributable reserves | 130/1 | €183 | €183 | = | 0.0% |
| Reserves not available under the articles | 1311 | €183 | €183 | = | 0.0% |
| Distributable reserves | 133 | €42,068 | €55,585 | +€13,517 | +32.1% |
| Profit (loss) carried forward | 14 | -€3,571 | €0 | +€3,571 | |
| Amounts payable | 17/49 | €4,272 | €10,373 | +€6,101 | +143% |
| Amounts payable within one year | 42/48 | €4,272 | €10,373 | +€6,101 | +143% |
| Financial debts | 43 | €1,197 | €4,974 | +€3,777 | +316% |
| Credit institutions | 430/8 | €1,197 | €4,974 | +€3,777 | +316% |
| Trade debts | 44 | €33 | €457 | +€424 | +1,270% |
| Suppliers | 440/4 | €33 | €457 | +€424 | +1,270% |
| Advances received on contracts in progress | 46 | €583 | €0 | -€583 | -100% |
| Taxes, remuneration and social security | 45 | €2,459 | €4,942 | +€2,484 | +101% |
| Taxes | 450/3 | €2,459 | €4,942 | +€2,484 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,495 | €7,353 | -€142 | -1.9% |
| Other operating charges | 640/8 | €204 | €889 | +€685 | +336% |
| Gross operating margin | 9900 | €2,376 | €28,617 | +€26,241 | +1,104% |
| Operating profit (loss) | 9901 | -€5,322 | €20,374 | +€25,697 | |
| Financial income | 75/76B | €2,500 | €1,499 | -€1,001 | -40.0% |
| Recurring financial income | 75 | €2,500 | €1,499 | -€1,001 | -40.0% |
| Financial charges | 65/66B | €748 | €235 | -€513 | -68.6% |
| Recurring financial charges | 65 | €748 | €235 | -€513 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,571 | €21,639 | +€25,210 | |
| Income taxes | 67/77 | - | €4,552 | +€4,552 | |
| Profit (loss) for the period | 9904 | -€3,571 | €17,087 | +€20,658 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,571 | €17,087 | +€20,658 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.