HEALTHY-ACTIVE: 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.
HEALTHY-ACTIVE
Largest movements
- Tangible fixed assets -€40,637
down €40,637 (-15.8%), from €257,139 to €216,502
- Cash -€6,684
down €6,684 (-40.9%), from €16,324 to €9,640
mainly Net result for the year (-€47,409) and Other debts (-€2,735)
- Stocks and contracts -€4,584
no longer reported in 2025 (was €4,584)
- Profit (loss) carried forward -€47,409
down €47,409 (-40.4%), from -€117,323 to -€164,732
- Gross operating margin -€20,957
down €20,957 (-80.9%), from €25,915 to €4,958
- Depreciation +€5,618
up €5,618 (+16.0%), from €35,018 to €40,637
- Financial charges +€2,983
up €2,983 (+39.8%), from €7,498 to €10,481
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 | €279,518 | €227,806 | -€51,712 | -18.5% |
| Fixed assets | 21/28 | €257,139 | €216,502 | -€40,637 | -15.8% |
| Tangible fixed assets | 22/27 | €257,139 | €216,502 | -€40,637 | -15.8% |
| Land and buildings | 22 | €205,501 | €188,967 | -€16,534 | -8.0% |
| Plant, machinery and equipment | 23 | €19,650 | €12,651 | -€7,000 | -35.6% |
| Furniture and vehicles | 24 | €31,987 | €14,884 | -€17,103 | -53.5% |
| Current assets | 29/58 | €22,379 | €11,304 | -€11,075 | -49.5% |
| Stocks and contracts in progress | 3 | €4,584 | - | -€4,584 | |
| Stocks | 30/36 | €4,584 | - | -€4,584 | |
| Amounts receivable within one year | 40/41 | €365 | €516 | +€151 | +41.3% |
| Trade receivables | 40 | - | €484 | +€484 | |
| Other amounts receivable | 41 | €365 | €32 | -€333 | -91.2% |
| Cash at bank and in hand | 54/58 | €16,324 | €9,640 | -€6,684 | -40.9% |
| Deferred charges and accrued income | 490/1 | €1,106 | €1,147 | +€42 | +3.8% |
| Total equity and liabilities | 10/49 | €279,518 | €227,806 | -€51,712 | -18.5% |
| Equity | 10/15 | -€67,323 | -€114,732 | -€47,409 | -70.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,323 | -€164,732 | -€47,409 | -40.4% |
| Amounts payable | 17/49 | €346,841 | €342,537 | -€4,303 | -1.2% |
| Amounts payable after more than one year | 17 | €332,100 | €331,267 | -€833 | -0.3% |
| Financial debts | 170/4 | €332,100 | €331,267 | -€833 | -0.3% |
| Amounts payable within one year | 42/48 | €14,741 | €11,271 | -€3,470 | -23.5% |
| Trade debts | 44 | €100 | - | -€100 | |
| Suppliers | 440/4 | €100 | - | -€100 | |
| Taxes, remuneration and social security | 45 | €635 | - | -€635 | |
| Taxes | 450/3 | €635 | - | -€635 | |
| Other amounts payable | 47/48 | €14,005 | €11,271 | -€2,735 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,018 | €40,637 | +€5,618 | +16.0% |
| Other operating charges | 640/8 | €1,476 | €1,451 | -€26 | -1.7% |
| Gross operating margin | 9900 | €25,915 | €4,958 | -€20,957 | -80.9% |
| Operating profit (loss) | 9901 | -€10,579 | -€37,129 | -€26,550 | -251.0% |
| Financial income | 75/76B | €1 | €201 | +€200 | +25662.8% |
| Recurring financial income | 75 | €1 | €201 | +€200 | +25662.8% |
| Financial charges | 65/66B | €7,498 | €10,481 | +€2,983 | +39.8% |
| Recurring financial charges | 65 | €7,498 | €10,481 | +€2,983 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,076 | -€47,409 | -€29,333 | -162.3% |
| Income taxes | 67/77 | €252 | - | -€252 | |
| Profit (loss) for the period | 9904 | -€18,329 | -€47,409 | -€29,081 | -158.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,329 | -€47,409 | -€29,081 | -158.7% |
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.