Actival: 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.
Actival
Largest movements
- Current investments +€19,000
up €19,000 (+19.8%), from €96,000 to €115,000
- Receivables within one year +€12,043
new in 2025: €12,043
- Tangible fixed assets +€1,729
up €1,729 (+173.3%), from €998 to €2,727
of which Furniture and vehicles: +€1,964
- Cash +€1,476
up €1,476 (+147.0%), from €1,004 to €2,480
mainly Net result for the year (+€30,236) and Other debts (+€4,618)
- Reserves +€30,236
up €30,236 (+40.0%), from €75,639 to €105,875
- Other debts +€4,618
up €4,618 (+108.5%), from €4,257 to €8,874
- Gross operating margin +€12,966
up €12,966 (+51.1%), from €25,349 to €38,316
- Taxes +€2,466
up €2,466 (+46.9%), from €5,257 to €7,723
- Financial income -€833
down €833 (-38.7%), from €2,156 to €1,323
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 | €98,295 | €132,469 | +€34,174 | +34.8% |
| Fixed assets | 21/28 | €998 | €2,727 | +€1,729 | +173.3% |
| Tangible fixed assets | 22/27 | €998 | €2,727 | +€1,729 | +173.3% |
| Furniture and vehicles | 24 | - | €1,964 | +€1,964 | |
| Other tangible fixed assets | 26 | €998 | €763 | -€235 | -23.6% |
| Current assets | 29/58 | €97,297 | €129,742 | +€32,446 | +33.3% |
| Amounts receivable within one year | 40/41 | - | €12,043 | +€12,043 | |
| Trade receivables | 40 | - | €12,043 | +€12,043 | |
| Current investments | 50/53 | €96,000 | €115,000 | +€19,000 | +19.8% |
| Cash at bank and in hand | 54/58 | €1,004 | €2,480 | +€1,476 | +147.0% |
| Deferred charges and accrued income | 490/1 | €293 | €219 | -€74 | -25.3% |
| Total equity and liabilities | 10/49 | €98,295 | €132,469 | +€34,174 | +34.8% |
| Equity | 10/15 | €85,639 | €115,875 | +€30,236 | +35.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €75,639 | €105,875 | +€30,236 | +40.0% |
| Distributable reserves | 133 | €75,639 | €105,875 | +€30,236 | +40.0% |
| Amounts payable | 17/49 | €12,656 | €16,594 | +€3,939 | +31.1% |
| Amounts payable within one year | 42/48 | €12,387 | €16,269 | +€3,882 | +31.3% |
| Trade debts | 44 | €107 | - | -€107 | |
| Suppliers | 440/4 | €107 | - | -€107 | |
| Taxes, remuneration and social security | 45 | €8,023 | €7,395 | -€628 | -7.8% |
| Taxes | 450/3 | €8,023 | €7,395 | -€628 | -7.8% |
| Other amounts payable | 47/48 | €4,257 | €8,874 | +€4,618 | +108.5% |
| Accrued charges and deferred income | 492/3 | €269 | €325 | +€56 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177 | €271 | +€94 | +53.0% |
| Other operating charges | 640/8 | €676 | €865 | +€189 | +28.0% |
| Gross operating margin | 9900 | €25,349 | €38,316 | +€12,966 | +51.1% |
| Operating profit (loss) | 9901 | €24,496 | €37,179 | +€12,683 | +51.8% |
| Financial income | 75/76B | €2,156 | €1,323 | -€833 | -38.7% |
| Recurring financial income | 75 | €2,156 | €1,323 | -€833 | -38.7% |
| Financial charges | 65/66B | €451 | €543 | +€92 | +20.5% |
| Recurring financial charges | 65 | €451 | €543 | +€92 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €26,201 | €37,959 | +€11,758 | +44.9% |
| Income taxes | 67/77 | €5,257 | €7,723 | +€2,466 | +46.9% |
| Profit (loss) for the period | 9904 | €20,944 | €30,236 | +€9,292 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,944 | €30,236 | +€9,292 | +44.4% |
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 10 October 2026 via checked.be.