ACTISERVICES: 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.
ACTISERVICES
Largest movements
- Cash -€30,360
down €30,360 (-40.8%), from €74,429 to €44,069
mainly Current portion of long-term debt (-€43,861) and Deferred charges and accrued income (-€11,632)
- Tangible fixed assets -€19,851
down €19,851 (-14.6%), from €135,934 to €116,083
of which Furniture and vehicles: -€11,034
- Deferred charges and accrued income +€11,632
up €11,632 (+176.8%), from €6,580 to €18,213
- Current portion of long-term debt -€43,861
down €43,861 (-83.3%), from €52,683 to €8,822
- Reserves +€11,000
up €11,000 (+34.5%), from €31,860 to €42,860
of which Distributable reserves: +€11,000
- Debts after one year -€8,822
down €8,822 (-27.3%), from €32,366 to €23,544
- Other debts +€7,845
up €7,845 (+39.8%), from €19,697 to €27,542
- Staff costs +€18,478
up €18,478 (+2.6%), from €712,733 to €731,211
- Gross operating margin +€9,446
up €9,446 (+1.2%), from €760,779 to €770,226
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 | €249,508 | €213,319 | -€36,190 | -14.5% |
| Fixed assets | 21/28 | €136,499 | €116,647 | -€19,851 | -14.5% |
| Tangible fixed assets | 22/27 | €135,934 | €116,083 | -€19,851 | -14.6% |
| Land and buildings | 22 | €86,583 | €77,766 | -€8,817 | -10.2% |
| Furniture and vehicles | 24 | €49,352 | €38,318 | -€11,034 | -22.4% |
| Financial fixed assets | 28 | €564 | €564 | = | 0.0% |
| Current assets | 29/58 | €113,010 | €96,671 | -€16,339 | -14.5% |
| Amounts receivable after more than one year | 29 | €32,000 | €32,000 | = | 0.0% |
| Other amounts receivable | 291 | €32,000 | €32,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €2,389 | +€2,389 | |
| Trade receivables | 40 | - | €1,645 | +€1,645 | |
| Other amounts receivable | 41 | - | €744 | +€744 | |
| Cash at bank and in hand | 54/58 | €74,429 | €44,069 | -€30,360 | -40.8% |
| Deferred charges and accrued income | 490/1 | €6,580 | €18,213 | +€11,632 | +176.8% |
| Total equity and liabilities | 10/49 | €249,508 | €213,319 | -€36,190 | -14.5% |
| Equity | 10/15 | €90,725 | €101,923 | +€11,198 | +12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,860 | €42,860 | +€11,000 | +34.5% |
| 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 | €30,000 | €41,000 | +€11,000 | +36.7% |
| Profit (loss) carried forward | 14 | €52,665 | €52,863 | +€198 | +0.4% |
| Amounts payable | 17/49 | €158,784 | €111,396 | -€47,388 | -29.8% |
| Amounts payable after more than one year | 17 | €32,366 | €23,544 | -€8,822 | -27.3% |
| Financial debts | 170/4 | €32,366 | €23,544 | -€8,822 | -27.3% |
| Amounts payable within one year | 42/48 | €126,417 | €87,852 | -€38,566 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €52,683 | €8,822 | -€43,861 | -83.3% |
| Trade debts | 44 | €5,305 | €5,168 | -€137 | -2.6% |
| Suppliers | 440/4 | €5,305 | €5,168 | -€137 | -2.6% |
| Taxes, remuneration and social security | 45 | €48,733 | €46,320 | -€2,413 | -5.0% |
| Taxes | 450/3 | €4,954 | €1,241 | -€3,713 | -74.9% |
| Remuneration and social security | 454/9 | €43,779 | €45,079 | +€1,300 | +3.0% |
| Other amounts payable | 47/48 | €19,697 | €27,542 | +€7,845 | +39.8% |
| Non-recurring operating income | 76A | €215 | - | -€215 | |
| Remuneration, social security and pensions | 62 | €712,733 | €731,211 | +€18,478 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,633 | €19,851 | +€5,218 | +35.7% |
| Other operating charges | 640/8 | €2,678 | €2,176 | -€502 | -18.7% |
| Non-recurring operating charges | 66A | €340 | €334 | -€6 | -1.8% |
| Gross operating margin | 9900 | €760,779 | €770,226 | +€9,446 | +1.2% |
| Operating profit (loss) | 9901 | €30,396 | €16,653 | -€13,742 | -45.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,802 | €4,214 | +€412 | +10.8% |
| Recurring financial charges | 65 | €3,802 | €4,214 | +€412 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €26,594 | €12,440 | -€14,154 | -53.2% |
| Income taxes | 67/77 | €2,456 | €1,241 | -€1,215 | -49.5% |
| Profit (loss) for the period | 9904 | €24,137 | €11,198 | -€12,939 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,137 | €11,198 | -€12,939 | -53.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.