ACTLIVE: 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.
ACTLIVE
Largest movements
- Tangible fixed assets -€35,222
down €35,222 (-12.6%), from €280,580 to €245,358
of which Land and buildings: -€30,040
- Receivables within one year +€10,561
up €10,561 (+5.7%), from €186,114 to €196,675
of which Other amounts receivable: +€10,845
- Debts after one year -€26,974
down €26,974 (-56.5%), from €47,760 to €20,786
- Other debts +€9,922
new in 2025: €9,922
- Tax, wage and social debts -€5,518
down €5,518 (-52.9%), from €10,430 to €4,911
- Current portion of long-term debt -€5,429
down €5,429 (-16.8%), from €32,403 to €26,974
- Financial charges -€1,680
down €1,680 (-37.3%), from €4,505 to €2,824
- Gross operating margin +€1,257
up €1,257 (+3.4%), from €36,874 to €38,131
- Taxes +€768
up €768 (+36.6%), from €2,099 to €2,867
- Financial income -€757
down €757 (-6.9%), from €10,939 to €10,182
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 | €526,127 | €500,733 | -€25,395 | -4.8% |
| Fixed assets | 21/28 | €338,580 | €303,358 | -€35,222 | -10.4% |
| Tangible fixed assets | 22/27 | €280,580 | €245,358 | -€35,222 | -12.6% |
| Land and buildings | 22 | €261,591 | €231,551 | -€30,040 | -11.5% |
| Plant, machinery and equipment | 23 | €1,158 | €579 | -€579 | -50.0% |
| Furniture and vehicles | 24 | €17,831 | €13,229 | -€4,603 | -25.8% |
| Financial fixed assets | 28 | €58,000 | €58,000 | = | 0.0% |
| Current assets | 29/58 | €187,547 | €197,375 | +€9,828 | +5.2% |
| Amounts receivable within one year | 40/41 | €186,114 | €196,675 | +€10,561 | +5.7% |
| Trade receivables | 40 | €284 | €0 | -€284 | -100% |
| Other amounts receivable | 41 | €185,830 | €196,675 | +€10,845 | +5.8% |
| Cash at bank and in hand | 54/58 | €1,258 | €517 | -€741 | -58.9% |
| Deferred charges and accrued income | 490/1 | €174 | €182 | +€8 | +4.5% |
| Total equity and liabilities | 10/49 | €526,127 | €500,733 | -€25,395 | -4.8% |
| Equity | 10/15 | €432,446 | €437,407 | +€4,960 | +1.1% |
| Contributions | 10/11 | €318,600 | €318,600 | = | 0.0% |
| Reserves | 13 | €113,846 | €118,807 | +€4,960 | +4.4% |
| Non-distributable reserves | 130/1 | €5,500 | €5,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,500 | €5,500 | = | 0.0% |
| Distributable reserves | 133 | €108,346 | €113,307 | +€4,960 | +4.6% |
| Amounts payable | 17/49 | €93,681 | €63,326 | -€30,355 | -32.4% |
| Amounts payable after more than one year | 17 | €47,760 | €20,786 | -€26,974 | -56.5% |
| Financial debts | 170/4 | €47,760 | €20,786 | -€26,974 | -56.5% |
| Amounts payable within one year | 42/48 | €45,921 | €42,540 | -€3,381 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €32,403 | €26,974 | -€5,429 | -16.8% |
| Trade debts | 44 | €3,088 | €733 | -€2,355 | -76.3% |
| Suppliers | 440/4 | €3,088 | €733 | -€2,355 | -76.3% |
| Taxes, remuneration and social security | 45 | €10,430 | €4,911 | -€5,518 | -52.9% |
| Taxes | 450/3 | €10,430 | €4,911 | -€5,518 | -52.9% |
| Other amounts payable | 47/48 | - | €9,922 | +€9,922 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,222 | €35,222 | = | 0.0% |
| Other operating charges | 640/8 | €2,470 | €2,438 | -€32 | -1.3% |
| Gross operating margin | 9900 | €36,874 | €38,131 | +€1,257 | +3.4% |
| Operating profit (loss) | 9901 | -€818 | €470 | +€1,288 | |
| Financial income | 75/76B | €10,939 | €10,182 | -€757 | -6.9% |
| Recurring financial income | 75 | €10,939 | €10,182 | -€757 | -6.9% |
| Financial charges | 65/66B | €4,505 | €2,824 | -€1,680 | -37.3% |
| Recurring financial charges | 65 | €4,505 | €2,824 | -€1,680 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €5,616 | €7,828 | +€2,211 | +39.4% |
| Income taxes | 67/77 | €2,099 | €2,867 | +€768 | +36.6% |
| Profit (loss) for the period | 9904 | €3,517 | €4,960 | +€1,443 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,517 | €4,960 | +€1,443 | +41.0% |
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 19 October 2026 via checked.be.