ACTLIVE KINE: 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 KINE
Largest movements
- Receivables within one year +€16,609
up €16,609 (+27.5%), from €60,357 to €76,966
- Cash -€14,687
down €14,687 (-31.2%), from €47,065 to €32,378
mainly Receivables within one year (-€16,609) and Trade debts (-€15,337)
- Reserves +€16,422
up €16,422 (+36.2%), from €45,426 to €61,848
- Trade debts -€15,337
down €15,337 (-52.2%), from €29,366 to €14,029
- Tax, wage and social debts +€1,973
up €1,973 (+15.4%), from €12,792 to €14,764
- Other debts -€1,186
down €1,186 (-25.5%), from €4,656 to €3,469
- Gross operating margin -€2,079
down €2,079 (-8.1%), from €25,623 to €23,544
- Financial charges -€541
down €541 (-61.2%), from €884 to €343
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 | €112,239 | €114,111 | +€1,871 | +1.7% |
| Fixed assets | 21/28 | €2,844 | €2,742 | -€102 | -3.6% |
| Tangible fixed assets | 22/27 | €2,844 | €2,742 | -€102 | -3.6% |
| Plant, machinery and equipment | 23 | €2,844 | €1,844 | -€1,000 | -35.2% |
| Furniture and vehicles | 24 | - | €898 | +€898 | |
| Current assets | 29/58 | €109,395 | €111,369 | +€1,973 | +1.8% |
| Amounts receivable within one year | 40/41 | €60,357 | €76,966 | +€16,609 | +27.5% |
| Other amounts receivable | 41 | €60,357 | €76,966 | +€16,609 | +27.5% |
| Cash at bank and in hand | 54/58 | €47,065 | €32,378 | -€14,687 | -31.2% |
| Deferred charges and accrued income | 490/1 | €1,974 | €2,025 | +€51 | +2.6% |
| Total equity and liabilities | 10/49 | €112,239 | €114,111 | +€1,871 | +1.7% |
| Equity | 10/15 | €65,426 | €81,848 | +€16,422 | +25.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €45,426 | €61,848 | +€16,422 | +36.2% |
| Distributable reserves | 133 | €45,426 | €61,848 | +€16,422 | +36.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €46,814 | €32,263 | -€14,551 | -31.1% |
| Amounts payable within one year | 42/48 | €46,814 | €32,263 | -€14,551 | -31.1% |
| Trade debts | 44 | €29,366 | €14,029 | -€15,337 | -52.2% |
| Suppliers | 440/4 | €29,366 | €14,029 | -€15,337 | -52.2% |
| Taxes, remuneration and social security | 45 | €12,792 | €14,764 | +€1,973 | +15.4% |
| Taxes | 450/3 | €12,792 | €14,764 | +€1,973 | +15.4% |
| Other amounts payable | 47/48 | €4,656 | €3,469 | -€1,186 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,206 | +€206 | +20.6% |
| Other operating charges | 640/8 | €1,437 | €1,470 | +€34 | +2.3% |
| Gross operating margin | 9900 | €25,623 | €23,544 | -€2,079 | -8.1% |
| Operating profit (loss) | 9901 | €23,186 | €20,867 | -€2,319 | -10.0% |
| Financial income | 75/76B | €3,382 | €3,513 | +€131 | +3.9% |
| Recurring financial income | 75 | €3,382 | €3,513 | +€131 | +3.9% |
| Financial charges | 65/66B | €884 | €343 | -€541 | -61.2% |
| Recurring financial charges | 65 | €884 | €343 | -€541 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | €25,685 | €24,037 | -€1,647 | -6.4% |
| Income taxes | 67/77 | €7,645 | €7,616 | -€29 | -0.4% |
| Profit (loss) for the period | 9904 | €18,040 | €16,422 | -€1,618 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,040 | €16,422 | -€1,618 | -9.0% |
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 8 October 2026 via checked.be.