ACTION - SERVICE: 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.
ACTION - SERVICE
Largest movements
- Cash -€27,235
down €27,235 (-12.8%), from €213,228 to €185,993
mainly Contributions, distributions and other (-€100,000) and Other debts (-€33,814)
- Tangible fixed assets +€18,320
up €18,320 (+82.0%), from €22,351 to €40,671
of which Furniture and vehicles: +€16,437
- Receivables within one year +€13,182
up €13,182 (+6627.5%), from €199 to €13,381
of which Trade receivables: +€6,640
- Deferred charges and accrued income +€3,736
up €3,736 (+540.7%), from €691 to €4,427
- Reserves +€45,099
up €45,099 (+69.6%), from €64,825 to €109,923
of which Distributable reserves: +€45,099
- Other debts -€33,814
down €33,814 (-25.1%), from €134,827 to €101,013
- Profit (loss) carried forward -€14,094
down €14,094 (-100.0%), from €14,094 to €0
- Trade debts +€6,316
up €6,316 (+115.2%), from €5,481 to €11,797
- Tax, wage and social debts +€4,497
up €4,497 (+52.1%), from €8,627 to €13,124
of which Taxes: +€3,836
- Depreciation +€5,317
up €5,317 (+71.1%), from €7,473 to €12,790
- Taxes -€3,463
down €3,463 (-6.8%), from €50,952 to €47,489
- Staff costs +€2,644
up €2,644 (+8.9%), from €29,573 to €32,218
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 | €236,531 | €244,534 | +€8,003 | +3.4% |
| Fixed assets | 21/28 | €22,413 | €40,733 | +€18,320 | +81.7% |
| Tangible fixed assets | 22/27 | €22,351 | €40,671 | +€18,320 | +82.0% |
| Plant, machinery and equipment | 23 | €3,660 | €5,542 | +€1,883 | +51.4% |
| Furniture and vehicles | 24 | €18,692 | €35,129 | +€16,437 | +87.9% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €214,118 | €203,801 | -€10,316 | -4.8% |
| Amounts receivable within one year | 40/41 | €199 | €13,381 | +€13,182 | +6627.5% |
| Trade receivables | 40 | - | €6,640 | +€6,640 | |
| Other amounts receivable | 41 | €199 | €6,741 | +€6,543 | +3289.4% |
| Cash at bank and in hand | 54/58 | €213,228 | €185,993 | -€27,235 | -12.8% |
| Deferred charges and accrued income | 490/1 | €691 | €4,427 | +€3,736 | +540.7% |
| Total equity and liabilities | 10/49 | €236,531 | €244,534 | +€8,003 | +3.4% |
| Equity | 10/15 | €87,595 | €118,600 | +€31,004 | +35.4% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €64,825 | €109,923 | +€45,099 | +69.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €62,965 | €108,064 | +€45,099 | +71.6% |
| Profit (loss) carried forward | 14 | €14,094 | €0 | -€14,094 | -100.0% |
| Amounts payable | 17/49 | €148,936 | €125,935 | -€23,001 | -15.4% |
| Amounts payable within one year | 42/48 | €148,936 | €125,934 | -€23,002 | -15.4% |
| Trade debts | 44 | €5,481 | €11,797 | +€6,316 | +115.2% |
| Suppliers | 440/4 | €5,481 | €11,797 | +€6,316 | +115.2% |
| Taxes, remuneration and social security | 45 | €8,627 | €13,124 | +€4,497 | +52.1% |
| Taxes | 450/3 | €5,046 | €8,882 | +€3,836 | +76.0% |
| Remuneration and social security | 454/9 | €3,581 | €4,242 | +€660 | +18.4% |
| Other amounts payable | 47/48 | €134,827 | €101,013 | -€33,814 | -25.1% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €29,573 | €32,218 | +€2,644 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,473 | €12,790 | +€5,317 | +71.1% |
| Other operating charges | 640/8 | €2,732 | €1,935 | -€797 | -29.2% |
| Gross operating margin | 9900 | €224,843 | €225,181 | +€338 | +0.2% |
| Operating profit (loss) | 9901 | €185,065 | €178,238 | -€6,827 | -3.7% |
| Financial income | 75/76B | €603 | €771 | +€167 | +27.8% |
| Recurring financial income | 75 | €603 | €771 | +€167 | +27.8% |
| Financial charges | 65/66B | €997 | €515 | -€482 | -48.3% |
| Recurring financial charges | 65 | €997 | €515 | -€482 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €184,670 | €178,493 | -€6,177 | -3.3% |
| Income taxes | 67/77 | €50,952 | €47,489 | -€3,463 | -6.8% |
| Profit (loss) for the period | 9904 | €133,718 | €131,004 | -€2,714 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €133,718 | €131,004 | -€2,714 | -2.0% |
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 10 October 2026 via checked.be.