REACTYV: 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.
REACTYV
Largest movements
- Current investments -€203,570
no longer reported in 2025 (was €203,570)
- Tangible fixed assets +€95,737
new in 2025: €95,737
- Cash -€80,359
down €80,359 (-47.7%), from €168,565 to €88,206
mainly Other debts (-€197,696) and Contributions, distributions and other (-€160,000)
- Receivables within one year -€6,891
down €6,891 (-68.0%), from €10,127 to €3,237
of which Other amounts receivable: -€4,218
- Other debts -€197,696
down €197,696 (-60.9%), from €324,750 to €127,054
- Tax, wage and social debts +€8,339
up €8,339 (+30.8%), from €27,101 to €35,440
of which Taxes: +€8,339
- Profit (loss) carried forward -€4,698
down €4,698 (-19.3%), from €24,349 to €19,652
- Gross operating margin +€54,826
up €54,826 (+31.4%), from €174,450 to €229,276
- Depreciation +€18,459
new in 2025: €18,459
- Taxes +€10,486
up €10,486 (+23.2%), from €45,116 to €55,602
- Financial income -€5,149
down €5,149 (-94.9%), from €5,428 to €279
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 | €382,453 | €187,370 | -€195,083 | -51.0% |
| Fixed assets | 21/28 | €191 | €95,927 | +€95,737 | +50,190% |
| Tangible fixed assets | 22/27 | - | €95,737 | +€95,737 | |
| Furniture and vehicles | 24 | - | €95,737 | +€95,737 | |
| Financial fixed assets | 28 | €191 | €191 | = | 0.0% |
| Current assets | 29/58 | €382,262 | €91,443 | -€290,820 | -76.1% |
| Amounts receivable within one year | 40/41 | €10,127 | €3,237 | -€6,891 | -68.0% |
| Trade receivables | 40 | €4,393 | €1,720 | -€2,673 | -60.9% |
| Other amounts receivable | 41 | €5,735 | €1,517 | -€4,218 | -73.5% |
| Current investments | 50/53 | €203,570 | - | -€203,570 | |
| Cash at bank and in hand | 54/58 | €168,565 | €88,206 | -€80,359 | -47.7% |
| Total equity and liabilities | 10/49 | €382,453 | €187,370 | -€195,083 | -51.0% |
| Equity | 10/15 | €29,349 | €24,652 | -€4,698 | -16.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,349 | €19,652 | -€4,698 | -19.3% |
| Amounts payable | 17/49 | €353,104 | €162,719 | -€190,385 | -53.9% |
| Amounts payable within one year | 42/48 | €353,104 | €162,719 | -€190,385 | -53.9% |
| Trade debts | 44 | €1,253 | €225 | -€1,028 | -82.1% |
| Suppliers | 440/4 | €1,253 | €225 | -€1,028 | -82.1% |
| Taxes, remuneration and social security | 45 | €27,101 | €35,440 | +€8,339 | +30.8% |
| Taxes | 450/3 | €26,646 | €34,985 | +€8,339 | +31.3% |
| Remuneration and social security | 454/9 | €455 | €455 | = | 0.0% |
| Other amounts payable | 47/48 | €324,750 | €127,054 | -€197,696 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18,459 | +€18,459 | |
| Other operating charges | 640/8 | €528 | €11 | -€516 | -97.9% |
| Gross operating margin | 9900 | €174,450 | €229,276 | +€54,826 | +31.4% |
| Operating profit (loss) | 9901 | €173,922 | €210,806 | +€36,884 | +21.2% |
| Financial income | 75/76B | €5,428 | €279 | -€5,149 | -94.9% |
| Recurring financial income | 75 | €5,428 | €279 | -€5,149 | -94.9% |
| Financial charges | 65/66B | €180 | €180 | +€0 | 0.0% |
| Recurring financial charges | 65 | €180 | €180 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €179,170 | €210,905 | +€31,734 | +17.7% |
| Income taxes | 67/77 | €45,116 | €55,602 | +€10,486 | +23.2% |
| Profit (loss) for the period | 9904 | €134,054 | €155,302 | +€21,248 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €134,054 | €155,302 | +€21,248 | +15.9% |
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 15 October 2026 via checked.be.