ActivSight: 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.
ActivSight
Largest movements
- Tangible fixed assets -€3,737
no longer reported in 2025 (was €3,737)
of which Furniture and vehicles: -€1,909
- Receivables within one year +€83
up €83 (+85.9%), from €97 to €180
- Profit (loss) carried forward -€7,212
down €7,212 (-25.0%), from -€28,825 to -€36,037
- Other debts +€3,554
up €3,554 (+14.4%), from €24,694 to €28,248
- Depreciation -€3,891
down €3,891 (-91.2%), from €4,268 to €377
- Other operating charges +€174
up €174 (+20.0%), from €870 to €1,044
- Gross operating margin -€19
down €19 (-1.3%), from -€1,488 to -€1,506
From the 2023 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.
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 | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,929 | €272 | -€3,657 | -93.1% |
| Fixed assets | 21/28 | €3,827 | €90 | -€3,737 | -97.6% |
| Tangible fixed assets | 22/27 | €3,737 | - | -€3,737 | |
| Land and buildings | 22 | €1,028 | - | -€1,028 | |
| Plant, machinery and equipment | 23 | €800 | - | -€800 | |
| Furniture and vehicles | 24 | €1,909 | - | -€1,909 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €101 | €182 | +€80 | +79.1% |
| Amounts receivable within one year | 40/41 | €97 | €180 | +€83 | +85.9% |
| Other amounts receivable | 41 | €97 | €180 | +€83 | +85.9% |
| Cash at bank and in hand | 54/58 | €4 | €1 | -€3 | -69.4% |
| Total equity and liabilities | 10/49 | €3,929 | €272 | -€3,657 | -93.1% |
| Equity | 10/15 | -€20,765 | -€27,977 | -€7,212 | -34.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €6,200 | -€12,400 | -66.7% |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,825 | -€36,037 | -€7,212 | -25.0% |
| Amounts payable | 17/49 | €24,694 | €28,248 | +€3,554 | +14.4% |
| Amounts payable within one year | 42/48 | €24,694 | €28,248 | +€3,554 | +14.4% |
| Other amounts payable | 47/48 | €24,694 | €28,248 | +€3,554 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,268 | €377 | -€3,891 | -91.2% |
| Other operating charges | 640/8 | €870 | €1,044 | +€174 | +20.0% |
| Gross operating margin | 9900 | -€1,488 | -€1,506 | -€19 | -1.3% |
| Operating profit (loss) | 9901 | -€6,626 | -€2,928 | +€3,698 | +55.8% |
| Financial charges | 65/66B | €57 | €53 | -€4 | -7.0% |
| Recurring financial charges | 65 | €57 | €53 | -€4 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,683 | -€2,981 | +€3,702 | +55.4% |
| Profit (loss) for the period | 9904 | -€6,683 | -€2,981 | +€3,702 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,683 | -€2,981 | +€3,702 | +55.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.