ACTION, TRAINING AND CONSULTANCY: what changed
ACTION, TRAINING AND CONSULTANCY
Largest movements
- Current investments +€47,910
new in 2025: €47,910
- Cash -€36,087
down €36,087 (-81.1%), from €44,480 to €8,394
mainly Current investments (-€47,910) and Receivables within one year (-€3,481)
- Receivables within one year +€3,481
up €3,481 (+22.8%), from €15,291 to €18,772
of which Other amounts receivable: +€2,250
- Profit (loss) carried forward +€16,412
up €16,412 (+1,100%), from €1,492 to €17,904
- Tax, wage and social debts -€2,236
down €2,236 (-82.9%), from €2,698 to €462
- Trade debts +€1,436
up €1,436 (+726%), from €198 to €1,634
- Taxes -€25,828
down €25,828, from €18,250 to -€7,578
- Gross operating margin -€8,644
down €8,644 (-45.2%), from €19,128 to €10,484
- Financial income +€1,009
up €1,009 (+637%), from €158 to €1,167
- Depreciation -€764
no longer reported in 2025 (was €764)
- Write-downs +€443
no longer reported in 2025 (was -€443)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,030 | €75,642 | +€15,612 | +26.0% |
| Fixed assets | 21/28 | €174 | €174 | = | 0.0% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €59,857 | €75,468 | +€15,612 | +26.1% |
| Amounts receivable within one year | 40/41 | €15,291 | €18,772 | +€3,481 | +22.8% |
| Trade receivables | 40 | €11,776 | €13,007 | +€1,231 | +10.5% |
| Other amounts receivable | 41 | €3,515 | €5,765 | +€2,250 | +64.0% |
| Current investments | 50/53 | - | €47,910 | +€47,910 | |
| Cash at bank and in hand | 54/58 | €44,480 | €8,394 | -€36,087 | -81.1% |
| Deferred charges and accrued income | 490/1 | €85 | €392 | +€307 | +361% |
| Total equity and liabilities | 10/49 | €60,030 | €75,642 | +€15,612 | +26.0% |
| Equity | 10/15 | €57,134 | €73,546 | +€16,412 | +28.7% |
| Contributions | 10/11 | €13,642 | €13,642 | = | 0.0% |
| Reserves | 13 | €42,000 | €42,000 | = | 0.0% |
| Distributable reserves | 133 | €42,000 | €42,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,492 | €17,904 | +€16,412 | +1,100% |
| Amounts payable | 17/49 | €2,896 | €2,096 | -€800 | -27.6% |
| Amounts payable within one year | 42/48 | €2,896 | €2,096 | -€800 | -27.6% |
| Trade debts | 44 | €198 | €1,634 | +€1,436 | +726% |
| Suppliers | 440/4 | €198 | €1,634 | +€1,436 | +726% |
| Taxes, remuneration and social security | 45 | €2,698 | €462 | -€2,236 | -82.9% |
| Taxes | 450/3 | €2,698 | €462 | -€2,236 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €764 | - | -€764 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€443 | - | +€443 | |
| Other operating charges | 640/8 | €3,005 | €2,693 | -€312 | -10.4% |
| Gross operating margin | 9900 | €19,128 | €10,484 | -€8,644 | -45.2% |
| Operating profit (loss) | 9901 | €15,802 | €7,791 | -€8,011 | -50.7% |
| Financial income | 75/76B | €158 | €1,167 | +€1,009 | +637% |
| Recurring financial income | 75 | €158 | €1,167 | +€1,009 | +637% |
| Financial charges | 65/66B | -€137 | €124 | +€260 | |
| Recurring financial charges | 65 | -€137 | €124 | +€260 | |
| Profit (loss) for the period before taxes | 9903 | €16,096 | €8,834 | -€7,262 | -45.1% |
| Income taxes | 67/77 | €18,250 | -€7,578 | -€25,828 | |
| Profit (loss) for the period | 9904 | -€2,154 | €16,412 | +€18,565 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,154 | €16,412 | +€18,565 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.