ACTIVELIVE: 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.
ACTIVELIVE
Largest movements
- Receivables within one year +€67,276
up €67,276 (+145.3%), from €46,308 to €113,584
of which Other amounts receivable: +€60,306
- Cash -€48,449
down €48,449 (-72.6%), from €66,776 to €18,328
mainly Receivables within one year (-€67,276) and Investment in fixed assets (net) (-€21,253)
- Tangible fixed assets +€14,840
up €14,840 (+316.5%), from €4,688 to €19,528
of which Furniture and vehicles: +€16,055
- Profit (loss) carried forward +€22,664
up €22,664 (+40.3%), from €56,259 to €78,923
- Tax, wage and social debts +€7,205
up €7,205 (+54.6%), from €13,198 to €20,403
- Trade debts +€6,411
up €6,411 (+177.9%), from €3,604 to €10,015
- Other debts -€3,259
down €3,259 (-48.3%), from €6,747 to €3,488
- Depreciation +€3,499
up €3,499 (+120.1%), from €2,914 to €6,413
- Financial income +€1,804
up €1,804 (+91.5%), from €1,971 to €3,775
- Gross operating margin -€625
down €625 (-1.6%), from €37,969 to €37,344
- Financial charges -€526
down €526 (-31.2%), from €1,687 to €1,161
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,473 | €153,493 | +€33,021 | +27.4% |
| Fixed assets | 21/28 | €4,688 | €19,528 | +€14,840 | +316.5% |
| Tangible fixed assets | 22/27 | €4,688 | €19,528 | +€14,840 | +316.5% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €2,426 | €1,211 | -€1,215 | -50.1% |
| Furniture and vehicles | 24 | €2,262 | €18,317 | +€16,055 | +709.8% |
| Current assets | 29/58 | €115,785 | €133,965 | +€18,181 | +15.7% |
| Stocks and contracts in progress | 3 | €2,700 | €2,054 | -€646 | -23.9% |
| Stocks | 30/36 | €2,700 | €2,054 | -€646 | -23.9% |
| Amounts receivable within one year | 40/41 | €46,308 | €113,584 | +€67,276 | +145.3% |
| Trade receivables | 40 | €17,128 | €24,098 | +€6,970 | +40.7% |
| Other amounts receivable | 41 | €29,180 | €89,486 | +€60,306 | +206.7% |
| Cash at bank and in hand | 54/58 | €66,776 | €18,328 | -€48,449 | -72.6% |
| Total equity and liabilities | 10/49 | €120,473 | €153,493 | +€33,021 | +27.4% |
| Equity | 10/15 | €96,923 | €119,588 | +€22,664 | +23.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €664 | €664 | = | 0.0% |
| Non-distributable reserves | 130/1 | €664 | €664 | = | 0.0% |
| Reserves not available under the articles | 1311 | €664 | €664 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,259 | €78,923 | +€22,664 | +40.3% |
| Amounts payable | 17/49 | €23,550 | €33,906 | +€10,356 | +44.0% |
| Amounts payable within one year | 42/48 | €23,550 | €33,906 | +€10,356 | +44.0% |
| Trade debts | 44 | €3,604 | €10,015 | +€6,411 | +177.9% |
| Suppliers | 440/4 | €3,604 | €10,015 | +€6,411 | +177.9% |
| Taxes, remuneration and social security | 45 | €13,198 | €20,403 | +€7,205 | +54.6% |
| Taxes | 450/3 | €13,198 | €20,403 | +€7,205 | +54.6% |
| Other amounts payable | 47/48 | €6,747 | €3,488 | -€3,259 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,914 | €6,413 | +€3,499 | +120.1% |
| Other operating charges | 640/8 | €590 | €661 | +€71 | +12.1% |
| Gross operating margin | 9900 | €37,969 | €37,344 | -€625 | -1.6% |
| Operating profit (loss) | 9901 | €34,466 | €30,270 | -€4,195 | -12.2% |
| Financial income | 75/76B | €1,971 | €3,775 | +€1,804 | +91.5% |
| Recurring financial income | 75 | €1,971 | €3,775 | +€1,804 | +91.5% |
| Financial charges | 65/66B | €1,687 | €1,161 | -€526 | -31.2% |
| Recurring financial charges | 65 | €1,687 | €1,161 | -€526 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €34,750 | €32,884 | -€1,866 | -5.4% |
| Income taxes | 67/77 | €10,383 | €10,220 | -€163 | -1.6% |
| Profit (loss) for the period | 9904 | €24,367 | €22,664 | -€1,703 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,367 | €22,664 | -€1,703 | -7.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.