ACTION SERVICES SOLUTIONS: 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 SERVICES SOLUTIONS
Largest movements
- Tangible fixed assets -€33,871
down €33,871 (-5.5%), from €619,092 to €585,221
of which Land and buildings: -€32,296
- Receivables within one year -€15,481
down €15,481 (-37.2%), from €41,627 to €26,147
of which Trade receivables: -€18,312
- Debts after one year -€57,929
down €57,929 (-22.2%), from €260,613 to €202,684
of which Financial debts: -€57,929
- Other debts +€34,918
up €34,918 (+48.1%), from €72,607 to €107,525
- Reserves -€26,471
down €26,471 (-9.9%), from €266,085 to €239,615
of which Distributable reserves: -€26,471
- Gross operating margin +€10,656
up €10,656 (+6.5%), from €164,629 to €175,285
- Taxes +€3,984
up €3,984 (+10.3%), from €38,553 to €42,537
- Depreciation -€3,165
down €3,165 (-8.3%), from €38,228 to €35,064
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 | €708,317 | €655,389 | -€52,928 | -7.5% |
| Fixed assets | 21/28 | €619,092 | €585,221 | -€33,871 | -5.5% |
| Tangible fixed assets | 22/27 | €619,092 | €585,221 | -€33,871 | -5.5% |
| Land and buildings | 22 | €616,854 | €584,557 | -€32,296 | -5.2% |
| Furniture and vehicles | 24 | €1,239 | €664 | -€575 | -46.4% |
| Other tangible fixed assets | 26 | €999 | - | -€999 | |
| Current assets | 29/58 | €89,225 | €70,168 | -€19,057 | -21.4% |
| Amounts receivable within one year | 40/41 | €41,627 | €26,147 | -€15,481 | -37.2% |
| Trade receivables | 40 | €36,612 | €18,300 | -€18,312 | -50.0% |
| Other amounts receivable | 41 | €5,015 | €7,847 | +€2,831 | +56.5% |
| Cash at bank and in hand | 54/58 | €47,262 | €43,650 | -€3,611 | -7.6% |
| Deferred charges and accrued income | 490/1 | €337 | €371 | +€35 | +10.4% |
| Total equity and liabilities | 10/49 | €708,317 | €655,389 | -€52,928 | -7.5% |
| Equity | 10/15 | €278,485 | €252,015 | -€26,471 | -9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €266,085 | €239,615 | -€26,471 | -9.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €264,225 | €237,755 | -€26,471 | -10.0% |
| Amounts payable | 17/49 | €429,832 | €403,375 | -€26,457 | -6.2% |
| Amounts payable after more than one year | 17 | €260,613 | €202,684 | -€57,929 | -22.2% |
| Financial debts | 170/4 | €252,513 | €194,584 | -€57,929 | -22.9% |
| Other amounts payable | 178/9 | €8,100 | €8,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €169,219 | €200,691 | +€31,471 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €56,892 | €57,929 | +€1,037 | +1.8% |
| Trade debts | 44 | €2,344 | €1,671 | -€672 | -28.7% |
| Suppliers | 440/4 | €2,344 | €1,671 | -€672 | -28.7% |
| Taxes, remuneration and social security | 45 | €37,377 | €33,566 | -€3,811 | -10.2% |
| Taxes | 450/3 | €37,377 | €33,566 | -€3,811 | -10.2% |
| Other amounts payable | 47/48 | €72,607 | €107,525 | +€34,918 | +48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,228 | €35,064 | -€3,165 | -8.3% |
| Other operating charges | 640/8 | €3,143 | €4,720 | +€1,577 | +50.2% |
| Gross operating margin | 9900 | €164,629 | €175,285 | +€10,656 | +6.5% |
| Operating profit (loss) | 9901 | €123,258 | €135,501 | +€12,244 | +9.9% |
| Financial income | 75/76B | €930 | €500 | -€430 | -46.2% |
| Recurring financial income | 75 | €930 | €500 | -€430 | -46.2% |
| Financial charges | 65/66B | €6,074 | €4,935 | -€1,139 | -18.7% |
| Recurring financial charges | 65 | €6,074 | €4,935 | -€1,139 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €118,114 | €131,067 | +€12,953 | +11.0% |
| Income taxes | 67/77 | €38,553 | €42,537 | +€3,984 | +10.3% |
| Profit (loss) for the period | 9904 | €79,560 | €88,529 | +€8,969 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,560 | €88,529 | +€8,969 | +11.3% |
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 16 October 2026 via checked.be.