ActLibitum: 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.
ActLibitum
Largest movements
- Current investments -€129,195
down €129,195 (-78.2%), from €165,277 to €36,082
- Cash -€54,805
down €54,805 (-90.5%), from €60,542 to €5,737
mainly Contributions, distributions and other (-€170,000) and Tax, wage and social debts (-€20,101)
- Receivables within one year -€21,109
down €21,109 (-86.4%), from €24,440 to €3,331
of which Trade receivables: -€24,417
- Reserves -€184,350
down €184,350 (-82.6%), from €223,138 to €38,788
- Tax, wage and social debts -€20,101
down €20,101 (-93.3%), from €21,539 to €1,438
of which Taxes: -€19,549
- Gross operating margin -€83,352
down €83,352, from €58,285 to -€25,067
- Financial income +€13,707
up €13,707 (+911%), from €1,504 to €15,211
- Taxes -€12,954
down €12,954 (-100%), from €12,954 to €0
- Financial charges +€3,418
up €3,418 (+8,752%), from €39 to €3,457
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.
Derived cash bridge
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 | €252,019 | €46,271 | -€205,749 | -81.6% |
| Fixed assets | 21/28 | €1,030 | €462 | -€568 | -55.1% |
| Tangible fixed assets | 22/27 | €1,030 | €462 | -€568 | -55.1% |
| Furniture and vehicles | 24 | €1,030 | €462 | -€568 | -55.1% |
| Current assets | 29/58 | €250,989 | €45,808 | -€205,181 | -81.7% |
| Amounts receivable within one year | 40/41 | €24,440 | €3,331 | -€21,109 | -86.4% |
| Trade receivables | 40 | €24,417 | €0 | -€24,417 | -100% |
| Other amounts receivable | 41 | €23 | €3,331 | +€3,308 | +14,185% |
| Current investments | 50/53 | €165,277 | €36,082 | -€129,195 | -78.2% |
| Cash at bank and in hand | 54/58 | €60,542 | €5,737 | -€54,805 | -90.5% |
| Deferred charges and accrued income | 490/1 | €730 | €658 | -€72 | -9.9% |
| Total equity and liabilities | 10/49 | €252,019 | €46,271 | -€205,749 | -81.6% |
| Equity | 10/15 | €228,138 | €43,788 | -€184,350 | -80.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €223,138 | €38,788 | -€184,350 | -82.6% |
| Distributable reserves | 133 | €223,138 | €38,788 | -€184,350 | -82.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,882 | €2,483 | -€21,399 | -89.6% |
| Amounts payable within one year | 42/48 | €23,882 | €2,483 | -€21,399 | -89.6% |
| Trade debts | 44 | €1,851 | €356 | -€1,495 | -80.7% |
| Suppliers | 440/4 | €1,851 | €356 | -€1,495 | -80.7% |
| Taxes, remuneration and social security | 45 | €21,539 | €1,438 | -€20,101 | -93.3% |
| Taxes | 450/3 | €19,639 | €90 | -€19,549 | -99.5% |
| Remuneration and social security | 454/9 | €1,900 | €1,348 | -€552 | -29.0% |
| Other amounts payable | 47/48 | €491 | €688 | +€197 | +40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €665 | €568 | -€97 | -14.6% |
| Other operating charges | 640/8 | €467 | €469 | +€2 | +0.4% |
| Gross operating margin | 9900 | €58,285 | -€25,067 | -€83,352 | |
| Operating profit (loss) | 9901 | €57,152 | -€26,104 | -€83,256 | |
| Financial income | 75/76B | €1,504 | €15,211 | +€13,707 | +911% |
| Recurring financial income | 75 | €1,504 | €15,211 | +€13,707 | +911% |
| Financial charges | 65/66B | €39 | €3,457 | +€3,418 | +8,752% |
| Recurring financial charges | 65 | €39 | €3,457 | +€3,418 | +8,752% |
| Profit (loss) for the period before taxes | 9903 | €58,617 | -€14,350 | -€72,967 | |
| Income taxes | 67/77 | €12,954 | €0 | -€12,954 | -100% |
| Profit (loss) for the period | 9904 | €45,663 | -€14,350 | -€60,013 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,663 | -€14,350 | -€60,013 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.