ACTIVA: 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.
What changed
ACTIVA
NACE 81.220, Other building cleaning and industrial cleaning
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€187,116
2024 · €220,603-€33,486
Equity
€2.4m
2024 · €2.2m+€187,116
Cash
€824,547
2024 · €2.1m-€1.3m
Balance sheet total
€11.3m
2024 · €12.6m-€1.3m
Largest movements
Assets
- Cash -€1.3m
down €1.3m (-61.2%), from €2.1m to €824,547
mainly Current investments (-€1.1m) and Short-term financial debts (-€728,781)
- Current investments +€1.1m
up €1.1m (+102933.3%), from €1,074 to €1.1m
- Receivables within one year -€966,416
down €966,416 (-11.1%), from €8.7m to €7.7m
of which Trade receivables: -€741,379
Equity and liabilities
- Short-term financial debts -€728,781
down €728,781 (-19.7%), from €3.7m to €3.0m
- Tax, wage and social debts -€425,028
down €425,028 (-9.7%), from €4.4m to €4.0m
of which Remuneration and social security: -€361,217
- Trade debts -€268,410
down €268,410 (-29.3%), from €916,911 to €648,501
- Reserves +€187,116
up €187,116 (+32.4%), from €576,953 to €764,069
of which Distributable reserves: +€187,116
Income statement
- Turnover -€3.4m
down €3.4m (-10.4%), from €33.0m to €29.6m
- Staff costs -€2.9m
down €2.9m (-10.4%), from €28.1m to €25.2m
- Goods and materials -€337,813
down €337,813 (-14.5%), from €2.3m to €2.0m
of which Purchases: -€334,803
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.
Result 2024
€220,603
Turnover
-€3.4m
Other operating income
+€60,060
Goods and materials
+€337,813
Services and other goods
+€47,579
Staff costs
+€2.9m
Depreciation
+€34,253
Write-downs
-€149,595
Other operating charges
-€6,307
Financial income
+€95,283
Financial charges
+€86,428
Taxes
-€27,012
Result 2025
€187,116
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.
From operations
+€782,941
Investment
-€1.3m
Financing
-€771,626
Cash 2024
€2.1m
From operations (derived)
+€782,941
Net result for the year
+€187,116
Depreciation
+€281,007
Stocks and contracts
+€2,441
Receivables within one year
+€966,416
Deferred charges and accrued income
+€24,269
Trade debts
-€268,410
Tax, wage and social debts
-€425,028
Accrued charges and deferred income
+€15,128
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€207,099
Current investments
-€1.1m
Financing
-€771,626
Debts after one year
-€67,522
Current portion of long-term debt
+€24,677
Short-term financial debts
-€728,781
Cash 2025
€824,547
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,559,718 | €11,296,899 | -€1.3m | -10.1% |
| Fixed assets | 21/28 | €1,479,755 | €1,405,847 | -€73,908 | -5.0% |
| Tangible fixed assets | 22/27 | €1,477,423 | €1,403,515 | -€73,908 | -5.0% |
| Land and buildings | 22 | €934,888 | €890,191 | -€44,697 | -4.8% |
| Plant, machinery and equipment | 23 | €106,965 | €76,722 | -€30,243 | -28.3% |
| Furniture and vehicles | 24 | €130,132 | €53,709 | -€76,423 | -58.7% |
| Leasing and similar rights | 25 | €121,641 | €125,391 | +€3,750 | +3.1% |
| Assets under construction and advance payments | 27 | €183,798 | €257,503 | +€73,705 | +40.1% |
| Financial fixed assets | 28 | €2,332 | €2,332 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,332 | €2,332 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,332 | €2,332 | = | 0.0% |
| Current assets | 29/58 | €11,079,963 | €9,891,052 | -€1.2m | -10.7% |
| Stocks and contracts in progress | 3 | €8,073 | €5,632 | -€2,441 | -30.2% |
| Stocks | 30/36 | €8,073 | €5,632 | -€2,441 | -30.2% |
| Goods purchased for resale | 34 | €8,073 | €5,632 | -€2,441 | -30.2% |
| Amounts receivable within one year | 40/41 | €8,715,597 | €7,749,180 | -€966,416 | -11.1% |
| Trade receivables | 40 | €7,002,188 | €6,260,808 | -€741,379 | -10.6% |
| Other amounts receivable | 41 | €1,713,409 | €1,488,372 | -€225,037 | -13.1% |
| Current investments | 50/53 | €1,074 | €1,106,196 | +€1.1m | +102933.3% |
| Other investments | 51/53 | €1,074 | €1,106,196 | +€1.1m | +102933.3% |
| Cash at bank and in hand | 54/58 | €2,125,454 | €824,547 | -€1.3m | -61.2% |
| Deferred charges and accrued income | 490/1 | €229,766 | €205,497 | -€24,269 | -10.6% |
| Total equity and liabilities | 10/49 | €12,559,718 | €11,296,899 | -€1.3m | -10.1% |
| Equity | 10/15 | €2,245,077 | €2,432,193 | +€187,116 | +8.3% |
| Contributions | 10/11 | €1,668,124 | €1,668,124 | = | 0.0% |
| Capital | 10 | €1,668,124 | €1,668,124 | = | 0.0% |
| Issued capital | 100 | €2,256,124 | €2,256,124 | = | 0.0% |
| Uncalled capital | 101 | €588,000 | €588,000 | = | 0.0% |
| Reserves | 13 | €576,953 | €764,069 | +€187,116 | +32.4% |
| Non-distributable reserves | 130/1 | €225,612 | €225,612 | = | 0.0% |
| Legal reserve | 130 | €225,612 | €225,612 | = | 0.0% |
| Distributable reserves | 133 | €351,341 | €538,457 | +€187,116 | +53.3% |
| Provisions and deferred taxes | 16 | €649,335 | €649,335 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €649,335 | €649,335 | = | 0.0% |
| Taxes | 161 | €167,551 | €167,551 | = | 0.0% |
| Other liabilities and charges | 164/5 | €481,784 | €481,784 | = | 0.0% |
| Amounts payable | 17/49 | €9,665,306 | €8,215,371 | -€1.4m | -15.0% |
| Amounts payable after more than one year | 17 | €491,255 | €423,733 | -€67,522 | -13.7% |
| Financial debts | 170/4 | €491,255 | €423,733 | -€67,522 | -13.7% |
| Leasing and similar obligations | 172 | €63,108 | €45,128 | -€17,980 | -28.5% |
| Credit institutions | 173 | €428,147 | €378,604 | -€49,542 | -11.6% |
| Amounts payable within one year | 42/48 | €9,134,008 | €7,736,466 | -€1.4m | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €105,673 | €130,350 | +€24,677 | +23.4% |
| Financial debts | 43 | €3,708,120 | €2,979,339 | -€728,781 | -19.7% |
| Credit institutions | 430/8 | €3,708,120 | €2,979,339 | -€728,781 | -19.7% |
| Trade debts | 44 | €916,911 | €648,501 | -€268,410 | -29.3% |
| Suppliers | 440/4 | €916,911 | €648,501 | -€268,410 | -29.3% |
| Taxes, remuneration and social security | 45 | €4,403,304 | €3,978,277 | -€425,028 | -9.7% |
| Taxes | 450/3 | €630,175 | €566,364 | -€63,811 | -10.1% |
| Remuneration and social security | 454/9 | €3,773,129 | €3,411,913 | -€361,217 | -9.6% |
| Accrued charges and deferred income | 492/3 | €40,043 | €55,172 | +€15,128 | +37.8% |
| Operating income | 70/76A | €33,392,228 | €30,006,728 | -€3.4m | -10.1% |
| Turnover | 70 | €33,027,229 | €29,581,669 | -€3.4m | -10.4% |
| Other operating income | 74 | €364,998 | €425,058 | +€60,060 | +16.5% |
| Operating charges | 60/66A | €32,817,730 | €29,620,416 | -€3.2m | -9.7% |
| Goods for resale, raw materials and consumables | 60 | €2,335,831 | €1,998,018 | -€337,813 | -14.5% |
| Purchases | 600/8 | €2,330,379 | €1,995,577 | -€334,803 | -14.4% |
| Change in stocks: decrease (increase) | 609 | €5,452 | €2,441 | -€3,011 | -55.2% |
| Services and other goods | 61 | €1,921,212 | €1,873,633 | -€47,579 | -2.5% |
| Remuneration, social security and pensions | 62 | €28,084,787 | €25,151,217 | -€2.9m | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €315,260 | €281,007 | -€34,253 | -10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,877 | €171,472 | +€149,595 | +683.8% |
| Other operating charges | 640/8 | €138,763 | €145,069 | +€6,307 | +4.5% |
| Operating profit (loss) | 9901 | €574,497 | €386,311 | -€188,186 | -32.8% |
| Financial income | 75/76B | €32,169 | €127,452 | +€95,283 | +296.2% |
| Recurring financial income | 75 | €32,169 | €127,452 | +€95,283 | +296.2% |
| Income from current assets | 751 | €15,760 | €9,543 | -€6,217 | -39.4% |
| Other financial income | 752/9 | €16,409 | €117,910 | +€101,500 | +618.6% |
| Financial charges | 65/66B | €282,710 | €196,282 | -€86,428 | -30.6% |
| Recurring financial charges | 65 | €282,710 | €196,282 | -€86,428 | -30.6% |
| Debt charges | 650 | €282,710 | €196,282 | -€86,428 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €323,956 | €317,482 | -€6,474 | -2.0% |
| Income taxes | 67/77 | €103,353 | €130,365 | +€27,012 | +26.1% |
| Taxes | 670/3 | €103,353 | €130,365 | +€27,012 | +26.1% |
| Profit (loss) for the period | 9904 | €220,603 | €187,116 | -€33,486 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €220,603 | €187,116 | -€33,486 | -15.2% |
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 12 October 2026 via checked.be.