Active Leisure Management: what changed
Active Leisure Management
Largest movements
- Receivables within one year +€187,682
up €187,682 (+317%), from €59,249 to €246,931
of which Trade receivables: +€188,062
- Cash -€10,533
down €10,533 (-55.9%), from €18,852 to €8,319
mainly Other debts (-€313,713) and Receivables within one year (-€187,682)
- Tangible fixed assets -€8,805
down €8,805 (-2.8%), from €315,719 to €306,914
of which Plant, machinery and equipment: -€8,805
- Profit (loss) carried forward +€491,122
up €491,122 (+12.2%), from -€4.0m to -€3.5m
- Other debts -€313,713
no longer reported in 2025 (was €313,713)
- Trade debts -€44,060
down €44,060 (-81.6%), from €53,992 to €9,931
- Tax, wage and social debts +€34,995
up €34,995 (+15,260%), from €229 to €35,224
- Gross operating margin +€512,857
up €512,857, from -€11,721 to €501,136
- Depreciation -€31,937
down €31,937 (-82.9%), from €38,533 to €6,596
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 | €393,820 | €562,163 | +€168,343 | +42.7% |
| Fixed assets | 21/28 | €315,719 | €306,914 | -€8,805 | -2.8% |
| Tangible fixed assets | 22/27 | €315,719 | €306,914 | -€8,805 | -2.8% |
| Plant, machinery and equipment | 23 | €63,719 | €54,914 | -€8,805 | -13.8% |
| Other tangible fixed assets | 26 | €252,000 | €252,000 | = | 0.0% |
| Current assets | 29/58 | €78,101 | €255,250 | +€177,149 | +227% |
| Amounts receivable within one year | 40/41 | €59,249 | €246,931 | +€187,682 | +317% |
| Trade receivables | 40 | €58,868 | €246,931 | +€188,062 | +319% |
| Other amounts receivable | 41 | €380 | - | -€380 | |
| Cash at bank and in hand | 54/58 | €18,852 | €8,319 | -€10,533 | -55.9% |
| Total equity and liabilities | 10/49 | €393,820 | €562,163 | +€168,343 | +42.7% |
| Equity | 10/15 | -€1,257,666 | -€766,544 | +€491,122 | +39.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,743,011 | €2,743,011 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,492,711 | €2,492,711 | = | 0.0% |
| Distributable reserves | 133 | €250,300 | €250,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,019,277 | -€3,528,154 | +€491,122 | +12.2% |
| Provisions and deferred taxes | 16 | €1,283,552 | €1,283,552 | = | 0.0% |
| Deferred taxes | 168 | €1,283,552 | €1,283,552 | = | 0.0% |
| Amounts payable | 17/49 | €367,934 | €45,155 | -€322,779 | -87.7% |
| Amounts payable within one year | 42/48 | €367,934 | €45,155 | -€322,779 | -87.7% |
| Trade debts | 44 | €53,992 | €9,931 | -€44,060 | -81.6% |
| Suppliers | 440/4 | €53,992 | €9,931 | -€44,060 | -81.6% |
| Taxes, remuneration and social security | 45 | €229 | €35,224 | +€34,995 | +15,260% |
| Remuneration and social security | 454/9 | €229 | €35,224 | +€34,995 | +15,260% |
| Other amounts payable | 47/48 | €313,713 | - | -€313,713 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,533 | €6,596 | -€31,937 | -82.9% |
| Other operating charges | 640/8 | €218 | - | -€218 | |
| Gross operating margin | 9900 | -€11,721 | €501,136 | +€512,857 | |
| Operating profit (loss) | 9901 | -€50,471 | €494,541 | +€545,012 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +636% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +636% |
| Financial charges | 65/66B | €1,321 | €3,419 | +€2,098 | +159% |
| Recurring financial charges | 65 | €1,321 | €3,419 | +€2,098 | +159% |
| Profit (loss) for the period before taxes | 9903 | -€51,792 | €491,122 | +€542,914 | |
| Profit (loss) for the period | 9904 | -€51,792 | €491,122 | +€542,914 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,792 | €491,122 | +€542,914 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.