ActivTech: what changed
Two fiscal 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.
ActivTech
Largest movements
- Cash +€12,845
up €12,845 (+85.5%), from €15,016 to €27,862
mainly Deferred charges and accrued income (+€5,833) and Other debts (+€4,619)
- Deferred charges and accrued income -€5,833
no longer reported in 2025 (was €5,833)
- Receivables within one year +€3,919
up €3,919 (+21.2%), from €18,495 to €22,414
of which Trade receivables: +€3,890
- Tangible fixed assets -€1,225
down €1,225 (-81.6%), from €1,501 to €276
- Other debts +€4,619
new in 2025: €4,619
- Profit (loss) carried forward +€2,425
up €2,425 (+18.9%), from €12,856 to €15,281
- Tax, wage and social debts +€2,043
up €2,043 (+8.5%), from €24,130 to €26,173
of which Taxes: +€2,179
- Trade debts +€618
up €618 (+33.2%), from €1,860 to €2,478
- Staff costs +€16,807
up €16,807 (+39.6%), from €42,457 to €59,264
- Gross operating margin +€14,188
up €14,188 (+23.6%), from €60,061 to €74,249
- Taxes -€2,778
down €2,778 (-60.5%), from €4,589 to €1,811
- Other operating charges -€2,282
down €2,282 (-67.1%), from €3,401 to €1,118
- Financial charges +€1,385
up €1,385 (+19.5%), from €7,102 to €8,487
From the 2024 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.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,845 | €50,551 | +€9,706 | +23.8% |
| Fixed assets | 21/28 | €1,501 | €276 | -€1,225 | -81.6% |
| Tangible fixed assets | 22/27 | €1,501 | €276 | -€1,225 | -81.6% |
| Furniture and vehicles | 24 | €1,501 | €276 | -€1,225 | -81.6% |
| Current assets | 29/58 | €39,345 | €50,275 | +€10,931 | +27.8% |
| Amounts receivable within one year | 40/41 | €18,495 | €22,414 | +€3,919 | +21.2% |
| Trade receivables | 40 | €18,495 | €22,385 | +€3,890 | +21.0% |
| Other amounts receivable | 41 | - | €29 | +€29 | |
| Cash at bank and in hand | 54/58 | €15,016 | €27,862 | +€12,845 | +85.5% |
| Deferred charges and accrued income | 490/1 | €5,833 | - | -€5,833 | |
| Total equity and liabilities | 10/49 | €40,845 | €50,551 | +€9,706 | +23.8% |
| Equity | 10/15 | €14,856 | €17,281 | +€2,425 | +16.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,856 | €15,281 | +€2,425 | +18.9% |
| Amounts payable | 17/49 | €25,990 | €33,270 | +€7,281 | +28.0% |
| Amounts payable within one year | 42/48 | €25,990 | €33,270 | +€7,281 | +28.0% |
| Trade debts | 44 | €1,860 | €2,478 | +€618 | +33.2% |
| Suppliers | 440/4 | €1,860 | €2,478 | +€618 | +33.2% |
| Taxes, remuneration and social security | 45 | €24,130 | €26,173 | +€2,043 | +8.5% |
| Taxes | 450/3 | €13,863 | €16,042 | +€2,179 | +15.7% |
| Remuneration and social security | 454/9 | €10,267 | €10,131 | -€136 | -1.3% |
| Other amounts payable | 47/48 | - | €4,619 | +€4,619 | |
| Remuneration, social security and pensions | 62 | €42,457 | €59,264 | +€16,807 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €558 | €1,225 | +€667 | +119.6% |
| Other operating charges | 640/8 | €3,401 | €1,118 | -€2,282 | -67.1% |
| Gross operating margin | 9900 | €60,061 | €74,249 | +€14,188 | +23.6% |
| Operating profit (loss) | 9901 | €13,645 | €12,641 | -€1,004 | -7.4% |
| Financial income | 75/76B | €0 | €82 | +€82 | +45494.4% |
| Recurring financial income | 75 | €0 | €82 | +€82 | +45494.4% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,102 | €8,487 | +€1,385 | +19.5% |
| Recurring financial charges | 65 | €7,102 | €8,487 | +€1,385 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €6,543 | €4,236 | -€2,307 | -35.3% |
| Income taxes | 67/77 | €4,589 | €1,811 | -€2,778 | -60.5% |
| Profit (loss) for the period | 9904 | €1,954 | €2,425 | +€471 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,954 | €2,425 | +€471 | +24.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.