Actwise: 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.
What changed
Actwise
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€505,928
2024 · €643,013-€137,085
Equity
€963,588
2024 · €771,281+€192,307
Cash
€10,489
2024 · €8,434+€2,055
Balance sheet total
€5.6m
2024 · €5.3m+€288,579
Largest movements
Assets
- Receivables within one year +€379,449
up €379,449 (+10.0%), from €3.8m to €4.2m
of which Trade receivables: +€338,924
- Intangible fixed assets -€98,000
down €98,000 (-38.0%), from €257,795 to €159,795
Equity and liabilities
- Accrued charges and deferred income +€945,117
up €945,117 (+64.2%), from €1.5m to €2.4m
- Trade debts -€832,347
down €832,347 (-33.9%), from €2.5m to €1.6m
- Reserves +€192,350
up €192,350 (+27.1%), from €709,200 to €901,550
of which Distributable reserves: +€129,200
Income statement
- Purchases and services -€238,811
down €238,811 (-4.8%), from €5.0m to €4.8m
- Staff costs +€212,141
up €212,141 (+29.0%), from €732,125 to €944,266
- Turnover -€189,025
down €189,025 (-2.8%), from €6.7m to €6.5m
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.
Result 2024
€643,013
Gross operating margin
+€40,523
Staff costs
-€212,141
Depreciation
-€1,424
Write-downs
+€432
Other operating charges
-€1,562
Financial income
-€3,044
Financial charges
-€1,323
Taxes
+€41,454
Result 2025
€505,928
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.
From operations
+€323,264
Investment
-€7,588
Financing
-€313,621
Cash 2024
€8,434
From operations (derived)
+€323,264
Net result for the year
+€505,928
Depreciation
+€111,769
Receivables within one year
-€379,449
Deferred charges and accrued income
-€11,256
Provisions
-€89
Trade debts
-€832,347
Tax, wage and social debts
-€35,030
Other debts
+€18,621
Accrued charges and deferred income
+€945,117
Investment (derived)
-€7,588
Investment in fixed assets (net)
-€7,588
Financing
-€313,621
Contributions, distributions and other
-€313,621
Cash 2025
€10,489
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,323,085 | €5,611,664 | +€288,579 | +5.4% |
| Fixed assets | 21/28 | €280,412 | €176,232 | -€104,180 | -37.2% |
| Intangible fixed assets | 21 | €257,795 | €159,795 | -€98,000 | -38.0% |
| Tangible fixed assets | 22/27 | €22,618 | €16,437 | -€6,180 | -27.3% |
| Plant, machinery and equipment | 23 | €22,137 | €16,071 | -€6,066 | -27.4% |
| Furniture and vehicles | 24 | €480 | €366 | -€114 | -23.8% |
| Current assets | 29/58 | €5,042,672 | €5,435,432 | +€392,759 | +7.8% |
| Amounts receivable within one year | 40/41 | €3,812,061 | €4,191,510 | +€379,449 | +10.0% |
| Trade receivables | 40 | €3,001,985 | €3,340,909 | +€338,924 | +11.3% |
| Other amounts receivable | 41 | €810,076 | €850,601 | +€40,525 | +5.0% |
| Cash at bank and in hand | 54/58 | €8,434 | €10,489 | +€2,055 | +24.4% |
| Deferred charges and accrued income | 490/1 | €1,222,177 | €1,233,433 | +€11,256 | +0.9% |
| Total equity and liabilities | 10/49 | €5,323,085 | €5,611,664 | +€288,579 | +5.4% |
| Equity | 10/15 | €771,281 | €963,588 | +€192,307 | +24.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €709,200 | €901,550 | +€192,350 | +27.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €126,300 | €189,450 | +€63,150 | +50.0% |
| Distributable reserves | 133 | €576,700 | €705,900 | +€129,200 | +22.4% |
| Profit (loss) carried forward | 14 | €81 | €38 | -€43 | -52.9% |
| Provisions and deferred taxes | 16 | €629 | €540 | -€89 | -14.1% |
| Provisions for liabilities and charges | 160/5 | €629 | €540 | -€89 | -14.1% |
| Pensions and similar obligations | 160 | €629 | €540 | -€89 | -14.1% |
| Amounts payable | 17/49 | €4,551,175 | €4,647,535 | +€96,361 | +2.1% |
| Amounts payable within one year | 42/48 | €3,078,493 | €2,229,737 | -€848,756 | -27.6% |
| Trade debts | 44 | €2,458,638 | €1,626,291 | -€832,347 | -33.9% |
| Suppliers | 440/4 | €2,458,638 | €1,626,291 | -€832,347 | -33.9% |
| Taxes, remuneration and social security | 45 | €609,855 | €574,825 | -€35,030 | -5.7% |
| Taxes | 450/3 | €517,822 | €465,599 | -€52,223 | -10.1% |
| Remuneration and social security | 454/9 | €92,033 | €109,226 | +€17,193 | +18.7% |
| Other amounts payable | 47/48 | €10,000 | €28,621 | +€18,621 | +186.2% |
| Accrued charges and deferred income | 492/3 | €1,472,682 | €2,417,798 | +€945,117 | +64.2% |
| Turnover | 70 | €6,703,653 | €6,514,627 | -€189,025 | -2.8% |
| Non-recurring operating income | 76A | €0 | €113 | +€113 | +75226.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,009,058 | €4,770,247 | -€238,811 | -4.8% |
| Remuneration, social security and pensions | 62 | €732,125 | €944,266 | +€212,141 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,345 | €111,769 | +€1,424 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €343 | -€89 | -€432 | |
| Other operating charges | 640/8 | €4,023 | €5,584 | +€1,562 | +38.8% |
| Gross operating margin | 9900 | €1,733,596 | €1,774,119 | +€40,523 | +2.3% |
| Operating profit (loss) | 9901 | €886,761 | €712,590 | -€174,171 | -19.6% |
| Financial income | 75/76B | €6,918 | €3,873 | -€3,044 | -44.0% |
| Recurring financial income | 75 | €6,918 | €3,873 | -€3,044 | -44.0% |
| Financial charges | 65/66B | €19,537 | €20,860 | +€1,323 | +6.8% |
| Recurring financial charges | 65 | €19,537 | €20,860 | +€1,323 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €874,142 | €695,603 | -€178,538 | -20.4% |
| Income taxes | 67/77 | €231,129 | €189,676 | -€41,454 | -17.9% |
| Profit (loss) for the period | 9904 | €643,013 | €505,928 | -€137,085 | -21.3% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €63,150 | +€21,050 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €600,913 | €442,778 | -€158,135 | -26.3% |
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 1 October 2026 via checked.be.