ACTIV.be: 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.
ACTIV.be
Largest movements
- Tangible fixed assets -€5,945
down €5,945 (-26.6%), from €22,324 to €16,379
of which Furniture and vehicles: -€5,912
- Receivables within one year +€2,018
up €2,018 (+10.8%), from €18,676 to €20,693
of which Trade receivables: +€6,759
- Other debts -€5,981
down €5,981 (-48.2%), from €12,400 to €6,419
- Profit (loss) carried forward +€3,128
up €3,128 (+3,974%), from €79 to €3,207
- Trade debts -€2,097
down €2,097 (-38.2%), from €5,490 to €3,394
- Tax, wage and social debts +€984
up €984 (+38.3%), from €2,568 to €3,552
- Gross operating margin -€15,012
down €15,012 (-53.0%), from €28,310 to €13,298
- Taxes -€6,234
down €6,234 (-82.4%), from €7,568 to €1,334
- Depreciation +€3,663
up €3,663 (+89.6%), from €4,090 to €7,753
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 | €44,033 | €40,264 | -€3,769 | -8.6% |
| Fixed assets | 21/28 | €22,324 | €16,379 | -€5,945 | -26.6% |
| Tangible fixed assets | 22/27 | €22,324 | €16,379 | -€5,945 | -26.6% |
| Plant, machinery and equipment | 23 | €6,372 | €6,436 | +€64 | +1.0% |
| Furniture and vehicles | 24 | €15,227 | €9,315 | -€5,912 | -38.8% |
| Other tangible fixed assets | 26 | €725 | €629 | -€96 | -13.3% |
| Current assets | 29/58 | €21,709 | €23,884 | +€2,176 | +10.0% |
| Amounts receivable within one year | 40/41 | €18,676 | €20,693 | +€2,018 | +10.8% |
| Trade receivables | 40 | €7,768 | €14,527 | +€6,759 | +87.0% |
| Other amounts receivable | 41 | €10,907 | €6,166 | -€4,741 | -43.5% |
| Cash at bank and in hand | 54/58 | €2,264 | €2,379 | +€116 | +5.1% |
| Deferred charges and accrued income | 490/1 | €769 | €812 | +€43 | +5.5% |
| Total equity and liabilities | 10/49 | €44,033 | €40,264 | -€3,769 | -8.6% |
| Equity | 10/15 | €21,108 | €24,236 | +€3,128 | +14.8% |
| Reserves | 13 | €21,030 | €21,030 | = | 0.0% |
| Tax-exempt reserves | 132 | €21 | €21 | = | 0.0% |
| Distributable reserves | 133 | €21,009 | €21,009 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79 | €3,207 | +€3,128 | +3,974% |
| Amounts payable | 17/49 | €22,924 | €16,027 | -€6,897 | -30.1% |
| Amounts payable within one year | 42/48 | €20,458 | €13,365 | -€7,094 | -34.7% |
| Trade debts | 44 | €5,490 | €3,394 | -€2,097 | -38.2% |
| Suppliers | 440/4 | €5,490 | €3,394 | -€2,097 | -38.2% |
| Taxes, remuneration and social security | 45 | €2,568 | €3,552 | +€984 | +38.3% |
| Taxes | 450/3 | €2,568 | €3,552 | +€984 | +38.3% |
| Other amounts payable | 47/48 | €12,400 | €6,419 | -€5,981 | -48.2% |
| Accrued charges and deferred income | 492/3 | €2,466 | €2,663 | +€197 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,090 | €7,753 | +€3,663 | +89.6% |
| Other operating charges | 640/8 | €736 | €755 | +€20 | +2.7% |
| Non-recurring operating charges | 66A | - | €64 | +€64 | |
| Gross operating margin | 9900 | €28,310 | €13,298 | -€15,012 | -53.0% |
| Operating profit (loss) | 9901 | €23,485 | €4,726 | -€18,759 | -79.9% |
| Financial income | 75/76B | €118 | €0 | -€117 | -99.6% |
| Recurring financial income | 75 | €118 | €0 | -€117 | -99.6% |
| Financial charges | 65/66B | €66 | €264 | +€198 | +298% |
| Recurring financial charges | 65 | €66 | €264 | +€198 | +298% |
| Profit (loss) for the period before taxes | 9903 | €23,536 | €4,462 | -€19,074 | -81.0% |
| Income taxes | 67/77 | €7,568 | €1,334 | -€6,234 | -82.4% |
| Profit (loss) for the period | 9904 | €15,968 | €3,128 | -€12,840 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,968 | €3,128 | -€12,840 | -80.4% |
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 13 October 2026 via checked.be.