ACTION TEAM TRAINING: 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 TEAM TRAINING
Largest movements
- Receivables within one year -€13,153
down €13,153 (-20.6%), from €64,002 to €50,849
of which Trade receivables: -€11,250
- Tangible fixed assets +€2,248
up €2,248 (+10.2%), from €21,944 to €24,192
of which Plant, machinery and equipment: +€3,405
- Trade debts -€30,898
down €30,898 (-29.9%), from €103,497 to €72,599
- Profit (loss) carried forward +€11,191
up €11,191, from -€1,933 to €9,258
- Tax, wage and social debts +€7,843
up €7,843 (+620.9%), from €1,263 to €9,106
- Advances received +€3,352
new in 2025: €3,352
- Gross operating margin +€48,262
up €48,262, from -€23,199 to €25,063
- Depreciation +€5,416
up €5,416 (+163.3%), from €3,317 to €8,732
- Financial charges +€2,785
up €2,785 (+215.6%), from €1,292 to €4,076
- Other operating charges +€471
up €471 (+61.0%), from €772 to €1,243
- Financial income -€408
down €408 (-69.5%), from €587 to €179
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 | €129,633 | €121,262 | -€8,371 | -6.5% |
| Fixed assets | 21/28 | €26,469 | €29,475 | +€3,006 | +11.4% |
| Intangible fixed assets | 21 | €4,425 | €5,183 | +€758 | +17.1% |
| Tangible fixed assets | 22/27 | €21,944 | €24,192 | +€2,248 | +10.2% |
| Plant, machinery and equipment | 23 | €19,375 | €22,780 | +€3,405 | +17.6% |
| Furniture and vehicles | 24 | €2,570 | €1,412 | -€1,158 | -45.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €103,164 | €91,788 | -€11,377 | -11.0% |
| Amounts receivable within one year | 40/41 | €64,002 | €50,849 | -€13,153 | -20.6% |
| Trade receivables | 40 | €61,814 | €50,564 | -€11,250 | -18.2% |
| Other amounts receivable | 41 | €2,187 | €284 | -€1,903 | -87.0% |
| Cash at bank and in hand | 54/58 | €28,366 | €29,173 | +€806 | +2.8% |
| Deferred charges and accrued income | 490/1 | €10,796 | €11,766 | +€970 | +9.0% |
| Total equity and liabilities | 10/49 | €129,633 | €121,262 | -€8,371 | -6.5% |
| Equity | 10/15 | €24,873 | €36,065 | +€11,191 | +45.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €20,609 | €20,609 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,933 | €9,258 | +€11,191 | |
| Amounts payable | 17/49 | €104,760 | €85,198 | -€19,562 | -18.7% |
| Amounts payable within one year | 42/48 | €104,760 | €85,198 | -€19,562 | -18.7% |
| Trade debts | 44 | €103,497 | €72,599 | -€30,898 | -29.9% |
| Suppliers | 440/4 | €103,497 | €72,599 | -€30,898 | -29.9% |
| Advances received on contracts in progress | 46 | - | €3,352 | +€3,352 | |
| Taxes, remuneration and social security | 45 | €1,263 | €9,106 | +€7,843 | +620.9% |
| Taxes | 450/3 | €1,263 | €9,106 | +€7,843 | +620.9% |
| Other amounts payable | 47/48 | - | €141 | +€141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,317 | €8,732 | +€5,416 | +163.3% |
| Other operating charges | 640/8 | €772 | €1,243 | +€471 | +61.0% |
| Non-recurring operating charges | 66A | €600 | - | -€600 | |
| Gross operating margin | 9900 | -€23,199 | €25,063 | +€48,262 | |
| Operating profit (loss) | 9901 | -€27,888 | €15,088 | +€42,976 | |
| Financial income | 75/76B | €587 | €179 | -€408 | -69.5% |
| Recurring financial income | 75 | €587 | €179 | -€408 | -69.5% |
| Financial charges | 65/66B | €1,292 | €4,076 | +€2,785 | +215.6% |
| Recurring financial charges | 65 | €1,292 | €4,076 | +€2,785 | +215.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,592 | €11,191 | +€39,783 | |
| Profit (loss) for the period | 9904 | -€28,592 | €11,191 | +€39,783 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,592 | €11,191 | +€39,783 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.