ACTIVE 6: 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
ACTIVE 6
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€48,097
2024 · €48,730-€633
Equity
€330,909
2024 · €283,671+€47,238
Cash
€374,617
2024 · €324,889+€49,727
Balance sheet total
€391,921
2024 · €343,496+€48,425
Largest movements
Assets
- Cash +€49,727
up €49,727 (+15.3%), from €324,889 to €374,617
mainly Net result for the year (+€48,097) and Depreciation (+€1,533)
Equity and liabilities
- Reserves +€47,238
up €47,238 (+22.6%), from €208,670 to €255,908
of which Distributable reserves: +€47,238
Income statement
- Gross operating margin -€2,273
down €2,273 (-2.9%), from €77,703 to €75,430
- Financial income +€1,138
up €1,138 (+350%), from €325 to €1,463
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
€48,730
Gross operating margin
-€2,273
Depreciation
-€219
Other operating charges
+€358
Financial income
+€1,138
Financial charges
-€305
Taxes
+€668
Result 2025
€48,097
raises the resultlowers the result
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.
From operations
+€50,850
Investment
+€34
Financing
-€1,156
Cash 2024
€324,889
From operations (derived)
+€50,850
Net result for the year
+€48,097
Depreciation
+€1,533
Receivables within one year
-€139
Deferred charges and accrued income
-€125
Trade debts
+€1,348
Tax, wage and social debts
+€817
Other debts
-€831
Accrued charges and deferred income
+€150
Investment (derived)
+€34
Current investments
+€34
Financing
-€1,156
Short-term financial debts
-€297
Contributions, distributions and other
-€859
Cash 2025
€374,617
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €343,496 | €391,921 | +€48,425 | +14.1% |
| Fixed assets | 21/28 | €5,343 | €3,811 | -€1,533 | -28.7% |
| Tangible fixed assets | 22/27 | €5,343 | €3,811 | -€1,533 | -28.7% |
| Plant, machinery and equipment | 23 | €1,175 | €629 | -€545 | -46.4% |
| Furniture and vehicles | 24 | €4,169 | €3,181 | -€987 | -23.7% |
| Current assets | 29/58 | €338,153 | €388,110 | +€49,957 | +14.8% |
| Amounts receivable within one year | 40/41 | €12,889 | €13,028 | +€139 | +1.1% |
| Trade receivables | 40 | €12,800 | €13,016 | +€216 | +1.7% |
| Other amounts receivable | 41 | €89 | €12 | -€77 | -86.5% |
| Current investments | 50/53 | €274 | €240 | -€34 | -12.5% |
| Cash at bank and in hand | 54/58 | €324,889 | €374,617 | +€49,727 | +15.3% |
| Deferred charges and accrued income | 490/1 | €101 | €225 | +€125 | +124% |
| Total equity and liabilities | 10/49 | €343,496 | €391,921 | +€48,425 | +14.1% |
| Equity | 10/15 | €283,671 | €330,909 | +€47,238 | +16.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €208,670 | €255,908 | +€47,238 | +22.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €208,670 | €255,908 | +€47,238 | +22.6% |
| Profit (loss) carried forward | 14 | €56,409 | €56,409 | = | 0.0% |
| Amounts payable | 17/49 | €59,825 | €61,012 | +€1,187 | +2.0% |
| Amounts payable within one year | 42/48 | €57,199 | €58,235 | +€1,037 | +1.8% |
| Financial debts | 43 | €488 | €191 | -€297 | -60.9% |
| Credit institutions | 430/8 | €488 | €191 | -€297 | -60.9% |
| Trade debts | 44 | €1,600 | €2,948 | +€1,348 | +84.3% |
| Suppliers | 440/4 | €1,600 | €2,948 | +€1,348 | +84.3% |
| Taxes, remuneration and social security | 45 | €14,665 | €15,482 | +€817 | +5.6% |
| Taxes | 450/3 | €14,665 | €15,482 | +€817 | +5.6% |
| Other amounts payable | 47/48 | €40,446 | €39,615 | -€831 | -2.1% |
| Accrued charges and deferred income | 492/3 | €2,626 | €2,776 | +€150 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €1,533 | +€219 | +16.7% |
| Other operating charges | 640/8 | €966 | €608 | -€358 | -37.1% |
| Gross operating margin | 9900 | €77,703 | €75,430 | -€2,273 | -2.9% |
| Operating profit (loss) | 9901 | €75,423 | €73,289 | -€2,134 | -2.8% |
| Financial income | 75/76B | €325 | €1,463 | +€1,138 | +350% |
| Recurring financial income | 75 | €325 | €1,463 | +€1,138 | +350% |
| Financial charges | 65/66B | €2,951 | €3,256 | +€305 | +10.3% |
| Recurring financial charges | 65 | €2,951 | €3,256 | +€305 | +10.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €72,797 | €71,496 | -€1,301 | -1.8% |
| Income taxes | 67/77 | €24,067 | €23,399 | -€668 | -2.8% |
| Profit (loss) for the period | 9904 | €48,730 | €48,097 | -€633 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,730 | €48,097 | -€633 | -1.3% |
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 17 October 2026 via checked.be.