ACTLIVE: 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.
ACTLIVE
Largest movements
- Tangible fixed assets -€35,222
down €35,222 (-11.2%), from €315,803 to €280,580
of which Land and buildings: -€30,040
- Receivables within one year +€11,016
up €11,016 (+6.3%), from €175,098 to €186,114
of which Other amounts receivable: +€10,732
- Cash -€7,921
down €7,921 (-86.3%), from €9,179 to €1,258
mainly Debts after one year (-€32,403) and Receivables within one year (-€11,016)
- Debts after one year -€32,403
down €32,403 (-40.4%), from €80,163 to €47,760
- Gross operating margin -€47,648
down €47,648 (-56.4%), from €84,522 to €36,874
- Financial income +€9,496
up €9,496 (+657.9%), from €1,443 to €10,939
- Taxes -€6,231
down €6,231 (-74.8%), from €8,330 to €2,099
- Depreciation +€4,023
up €4,023 (+12.9%), from €31,200 to €35,222
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 | €558,247 | €526,127 | -€32,120 | -5.8% |
| Fixed assets | 21/28 | €373,803 | €338,580 | -€35,222 | -9.4% |
| Tangible fixed assets | 22/27 | €315,803 | €280,580 | -€35,222 | -11.2% |
| Land and buildings | 22 | €291,631 | €261,591 | -€30,040 | -10.3% |
| Plant, machinery and equipment | 23 | €1,737 | €1,158 | -€579 | -33.3% |
| Furniture and vehicles | 24 | €22,434 | €17,831 | -€4,603 | -20.5% |
| Financial fixed assets | 28 | €58,000 | €58,000 | = | 0.0% |
| Current assets | 29/58 | €184,444 | €187,547 | +€3,103 | +1.7% |
| Amounts receivable within one year | 40/41 | €175,098 | €186,114 | +€11,016 | +6.3% |
| Trade receivables | 40 | €0 | €284 | +€284 | |
| Other amounts receivable | 41 | €175,098 | €185,830 | +€10,732 | +6.1% |
| Cash at bank and in hand | 54/58 | €9,179 | €1,258 | -€7,921 | -86.3% |
| Deferred charges and accrued income | 490/1 | €168 | €174 | +€7 | +4.0% |
| Total equity and liabilities | 10/49 | €558,247 | €526,127 | -€32,120 | -5.8% |
| Equity | 10/15 | €428,929 | €432,446 | +€3,517 | +0.8% |
| Contributions | 10/11 | €318,600 | €318,600 | = | 0.0% |
| Reserves | 13 | €110,329 | €113,846 | +€3,517 | +3.2% |
| Non-distributable reserves | 130/1 | €5,500 | €5,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,500 | €5,500 | = | 0.0% |
| Distributable reserves | 133 | €104,829 | €108,346 | +€3,517 | +3.4% |
| Amounts payable | 17/49 | €129,318 | €93,681 | -€35,637 | -27.6% |
| Amounts payable after more than one year | 17 | €80,163 | €47,760 | -€32,403 | -40.4% |
| Financial debts | 170/4 | €80,163 | €47,760 | -€32,403 | -40.4% |
| Amounts payable within one year | 42/48 | €49,154 | €45,921 | -€3,234 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €37,412 | €32,403 | -€5,009 | -13.4% |
| Trade debts | 44 | €3,412 | €3,088 | -€324 | -9.5% |
| Suppliers | 440/4 | €3,412 | €3,088 | -€324 | -9.5% |
| Taxes, remuneration and social security | 45 | €8,330 | €10,430 | +€2,099 | +25.2% |
| Taxes | 450/3 | €8,330 | €10,430 | +€2,099 | +25.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,200 | €35,222 | +€4,023 | +12.9% |
| Other operating charges | 640/8 | €2,314 | €2,470 | +€156 | +6.7% |
| Gross operating margin | 9900 | €84,522 | €36,874 | -€47,648 | -56.4% |
| Operating profit (loss) | 9901 | €51,008 | -€818 | -€51,826 | |
| Financial income | 75/76B | €1,443 | €10,939 | +€9,496 | +657.9% |
| Recurring financial income | 75 | €1,443 | €10,939 | +€9,496 | +657.9% |
| Financial charges | 65/66B | €5,183 | €4,505 | -€678 | -13.1% |
| Recurring financial charges | 65 | €5,183 | €4,505 | -€678 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €47,269 | €5,616 | -€41,652 | -88.1% |
| Income taxes | 67/77 | €8,330 | €2,099 | -€6,231 | -74.8% |
| Profit (loss) for the period | 9904 | €38,938 | €3,517 | -€35,421 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,938 | €3,517 | -€35,421 | -91.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.