ACTIV ELECTRO: 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.
ACTIV ELECTRO
Largest movements
- Cash +€315,567
up €315,567 (+144%), from €219,497 to €535,064
mainly Trade debts (+€271,897) and Net result for the year (+€45,236)
- Trade debts +€271,897
up €271,897 (+288%), from €94,554 to €366,451
- Profit (loss) carried forward +€45,236
up €45,236 (+7.9%), from €574,881 to €620,117
- Gross operating margin -€42,205
down €42,205 (-28.4%), from €148,619 to €106,414
- Taxes -€12,931
down €12,931 (-42.2%), from €30,665 to €17,734
- Write-downs +€9,511
new in 2025: €9,511
- Other operating charges +€1,938
up €1,938 (+1,242%), from €156 to €2,094
- Staff costs -€1,792
down €1,792 (-3.3%), from €54,099 to €52,307
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 | €961,357 | €1,276,707 | +€315,350 | +32.8% |
| Fixed assets | 21/28 | €24,647 | €24,647 | = | 0.0% |
| Financial fixed assets | 28 | €24,647 | €24,647 | = | 0.0% |
| Current assets | 29/58 | €936,710 | €1,252,060 | +€315,350 | +33.7% |
| Amounts receivable within one year | 40/41 | €717,213 | €716,996 | -€217 | 0.0% |
| Trade receivables | 40 | €33,373 | €19,768 | -€13,605 | -40.8% |
| Other amounts receivable | 41 | €683,840 | €697,228 | +€13,388 | +2.0% |
| Cash at bank and in hand | 54/58 | €219,497 | €535,064 | +€315,567 | +144% |
| Total equity and liabilities | 10/49 | €961,357 | €1,276,707 | +€315,350 | +32.8% |
| Equity | 10/15 | €860,707 | €903,943 | +€43,236 | +5.0% |
| Contributions | 10/11 | €217,026 | €215,026 | -€2,000 | -0.9% |
| Reserves | 13 | €68,800 | €68,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €68,800 | €68,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,800 | €18,800 | = | 0.0% |
| Other | 1319 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €574,881 | €620,117 | +€45,236 | +7.9% |
| Amounts payable | 17/49 | €100,650 | €372,764 | +€272,114 | +270% |
| Amounts payable within one year | 42/48 | €100,650 | €372,764 | +€272,114 | +270% |
| Trade debts | 44 | €94,554 | €366,451 | +€271,897 | +288% |
| Suppliers | 440/4 | €94,554 | €366,451 | +€271,897 | +288% |
| Taxes, remuneration and social security | 45 | €6,096 | €6,313 | +€217 | +3.6% |
| Taxes | 450/3 | €6,096 | €6,313 | +€217 | +3.6% |
| Remuneration, social security and pensions | 62 | €54,099 | €52,307 | -€1,792 | -3.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,511 | +€9,511 | |
| Other operating charges | 640/8 | €156 | €2,094 | +€1,938 | +1,242% |
| Gross operating margin | 9900 | €148,619 | €106,414 | -€42,205 | -28.4% |
| Operating profit (loss) | 9901 | €94,364 | €42,502 | -€51,862 | -55.0% |
| Financial income | 75/76B | €22,633 | €22,262 | -€371 | -1.6% |
| Recurring financial income | 75 | €22,633 | €22,262 | -€371 | -1.6% |
| Financial charges | 65/66B | €1,629 | €1,794 | +€165 | +10.1% |
| Recurring financial charges | 65 | €1,629 | €1,794 | +€165 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €115,368 | €62,970 | -€52,398 | -45.4% |
| Income taxes | 67/77 | €30,665 | €17,734 | -€12,931 | -42.2% |
| Profit (loss) for the period | 9904 | €84,703 | €45,236 | -€39,467 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,703 | €45,236 | -€39,467 | -46.6% |
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 17 October 2026 via checked.be.