Active Consult: what changed
Active Consult
Largest movements
- Tangible fixed assets -€22,390
down €22,390 (-25.6%), from €87,621 to €65,231
of which Furniture and vehicles: -€21,862
- Cash -€10,464
down €10,464 (-30.2%), from €34,619 to €24,155
mainly Trade debts (-€23,881) and Contributions, distributions and other (-€14,000)
- Current investments +€9,211
up €9,211 (+39.7%), from €23,223 to €32,433
- Receivables within one year -€8,190
down €8,190 (-15.4%), from €53,080 to €44,890
of which Trade receivables: -€8,874
- Reserves -€60,000
down €60,000 (-40.9%), from €146,537 to €86,537
of which Distributable reserves: -€60,000
- Profit (loss) carried forward +€52,715
up €52,715, from -€52,705 to €10
- Trade debts -€23,881
down €23,881 (-89.4%), from €26,725 to €2,844
- Gross operating margin +€32,876
up €32,876 (+722%), from €4,556 to €37,432
- Write-downs -€19,369
no longer reported in 2025 (was €19,369)
- Other operating charges -€18,008
down €18,008 (-89.0%), from €20,223 to €2,215
- Financial charges +€3,232
up €3,232 (+357%), from €906 to €4,139
- Financial income -€2,554
down €2,554 (-45.0%), from €5,675 to €3,121
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,895 | €169,660 | -€31,234 | -15.5% |
| Fixed assets | 21/28 | €87,621 | €65,231 | -€22,390 | -25.6% |
| Tangible fixed assets | 22/27 | €87,621 | €65,231 | -€22,390 | -25.6% |
| Plant, machinery and equipment | 23 | €529 | - | -€529 | |
| Furniture and vehicles | 24 | €87,093 | €65,231 | -€21,862 | -25.1% |
| Current assets | 29/58 | €113,273 | €104,430 | -€8,844 | -7.8% |
| Amounts receivable within one year | 40/41 | €53,080 | €44,890 | -€8,190 | -15.4% |
| Trade receivables | 40 | €53,044 | €44,170 | -€8,874 | -16.7% |
| Other amounts receivable | 41 | €36 | €720 | +€684 | +1,907% |
| Current investments | 50/53 | €23,223 | €32,433 | +€9,211 | +39.7% |
| Cash at bank and in hand | 54/58 | €34,619 | €24,155 | -€10,464 | -30.2% |
| Deferred charges and accrued income | 490/1 | €2,351 | €2,951 | +€600 | +25.5% |
| Total equity and liabilities | 10/49 | €200,895 | €169,660 | -€31,234 | -15.5% |
| Equity | 10/15 | €106,232 | €98,947 | -€7,285 | -6.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €146,537 | €86,537 | -€60,000 | -40.9% |
| 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 | €144,677 | €84,677 | -€60,000 | -41.5% |
| Profit (loss) carried forward | 14 | -€52,705 | €10 | +€52,715 | |
| Amounts payable | 17/49 | €94,662 | €70,713 | -€23,949 | -25.3% |
| Amounts payable within one year | 42/48 | €94,662 | €70,713 | -€23,949 | -25.3% |
| Trade debts | 44 | €26,725 | €2,844 | -€23,881 | -89.4% |
| Suppliers | 440/4 | €26,725 | €2,844 | -€23,881 | -89.4% |
| Taxes, remuneration and social security | 45 | €3,153 | €3,062 | -€91 | -2.9% |
| Taxes | 450/3 | €3,153 | €3,062 | -€91 | -2.9% |
| Other amounts payable | 47/48 | €64,784 | €64,807 | +€23 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,158 | €27,048 | -€110 | -0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,369 | - | -€19,369 | |
| Other operating charges | 640/8 | €20,223 | €2,215 | -€18,008 | -89.0% |
| Gross operating margin | 9900 | €4,556 | €37,432 | +€32,876 | +722% |
| Operating profit (loss) | 9901 | -€62,194 | €8,169 | +€70,363 | |
| Financial income | 75/76B | €5,675 | €3,121 | -€2,554 | -45.0% |
| Recurring financial income | 75 | €5,675 | €3,121 | -€2,554 | -45.0% |
| Financial charges | 65/66B | €906 | €4,139 | +€3,232 | +357% |
| Recurring financial charges | 65 | €906 | €4,139 | +€3,232 | +357% |
| Profit (loss) for the period before taxes | 9903 | -€57,426 | €7,151 | +€64,577 | |
| Income taxes | 67/77 | - | €436 | +€436 | |
| Profit (loss) for the period | 9904 | -€57,426 | €6,715 | +€64,141 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,426 | €6,715 | +€64,141 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.