Active Consulting & Heaters: 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.
Active Consulting & Heaters
Largest movements
- Tangible fixed assets +€119,361
new in 2016: €119,361
- Receivables within one year -€33,100
down €33,100 (-57.8%), from €57,227 to €24,127
- Debts after one year +€92,884
new in 2016: €92,884
- Profit (loss) carried forward -€6,038
down €6,038 (-13.4%), from €45,200 to €39,162
- Turnover -€66,286
down €66,286 (-98.9%), from €67,036 to €750
- Gross operating margin -€22,681
down €22,681 (-86.7%), from €26,148 to €3,467
- Depreciation +€12,592
up €12,592 (+1,234%), from €1,020 to €13,612
- Taxes -€6,910
no longer reported in 2016 (was €6,910)
From the 2014 result to the 2016 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2014 | 2016 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,576 | €145,288 | +€87,712 | +152% |
| Fixed assets | 21/28 | - | €119,361 | +€119,361 | |
| Tangible fixed assets | 22/27 | - | €119,361 | +€119,361 | |
| Current assets | 29/58 | €57,576 | €25,926 | -€31,649 | -55.0% |
| Amounts receivable within one year | 40/41 | €57,227 | €24,127 | -€33,100 | -57.8% |
| Cash at bank and in hand | 54/58 | €349 | €1,800 | +€1,451 | +416% |
| Total equity and liabilities | 10/49 | €57,576 | €145,288 | +€87,712 | +152% |
| Equity | 10/15 | €46,300 | €40,262 | -€6,038 | -13.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,200 | €39,162 | -€6,038 | -13.4% |
| Amounts payable | 17/49 | €11,276 | €105,026 | +€93,750 | +831% |
| Amounts payable after more than one year | 17 | - | €92,884 | +€92,884 | |
| Amounts payable within one year | 42/48 | €11,276 | €12,142 | +€866 | +7.7% |
| Trade debts | 44 | €426 | €1,311 | +€885 | +208% |
| Turnover | 70 | €67,036 | €750 | -€66,286 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,020 | €13,612 | +€12,592 | +1,234% |
| Gross operating margin | 9900 | €26,148 | €3,467 | -€22,681 | -86.7% |
| Operating profit (loss) | 9901 | €22,899 | -€11,081 | -€33,980 | |
| Recurring financial income | 75 | €2,770 | €314 | -€2,456 | -88.7% |
| Recurring financial charges | 65 | €430 | €2,168 | +€1,738 | +404% |
| Profit (loss) for the period before taxes | 9903 | €24,924 | -€7,935 | -€32,859 | |
| Income taxes | 67/77 | €6,910 | - | -€6,910 | |
| Profit (loss) for the period | 9904 | €18,014 | -€7,935 | -€25,949 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,014 | -€7,935 | -€25,949 |
Source: filed annual accounts (NBB), financial years ended 31 December 2014 and 31 December 2016. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.