A.C.T.: 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.
A.C.T.
Largest movements
- Cash +€85,484
up €85,484 (+100%), from €85,162 to €170,646
mainly Net result for the year (+€47,183) and Other debts (+€19,748)
- Receivables within one year -€14,411
down €14,411 (-24.5%), from €58,883 to €44,473
of which Trade receivables: -€18,792
- Profit (loss) carried forward +€27,183
up €27,183 (+84.3%), from -€32,246 to -€5,063
- Other debts +€19,748
up €19,748 (+7,843%), from €252 to €20,000
- Tax, wage and social debts +€18,504
up €18,504 (+144%), from €12,867 to €31,371
of which Taxes: +€21,680
- Trade debts +€4,523
up €4,523 (+74.1%), from €6,105 to €10,628
- Financial income +€82,641
up €82,641 (+93,708%), from €88 to €82,729
of which Non-recurring financial income: +€82,200
- Gross operating margin -€49,401
down €49,401 (-53.7%), from €91,969 to €42,568
- Taxes +€22,239
up €22,239 (+397%), from €5,596 to €27,835
- Staff costs -€3,286
down €3,286 (-6.5%), from €50,550 to €47,265
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 | €145,161 | €215,119 | +€69,958 | +48.2% |
| Current assets | 29/58 | €145,161 | €215,119 | +€69,958 | +48.2% |
| Stocks and contracts in progress | 3 | €1,116 | - | -€1,116 | |
| Stocks | 30/36 | €1,116 | - | -€1,116 | |
| Amounts receivable within one year | 40/41 | €58,883 | €44,473 | -€14,411 | -24.5% |
| Trade receivables | 40 | €21,961 | €3,169 | -€18,792 | -85.6% |
| Other amounts receivable | 41 | €36,923 | €41,304 | +€4,381 | +11.9% |
| Cash at bank and in hand | 54/58 | €85,162 | €170,646 | +€85,484 | +100% |
| Total equity and liabilities | 10/49 | €145,161 | €215,119 | +€69,958 | +48.2% |
| Equity | 10/15 | €124,933 | €152,116 | +€27,183 | +21.8% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €136,728 | €136,728 | = | 0.0% |
| Distributable reserves | 133 | €136,728 | €136,728 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,246 | -€5,063 | +€27,183 | +84.3% |
| Provisions and deferred taxes | 16 | €1,004 | €1,004 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,004 | €1,004 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,004 | €1,004 | = | 0.0% |
| Amounts payable | 17/49 | €19,223 | €61,999 | +€42,775 | +223% |
| Amounts payable within one year | 42/48 | €19,223 | €61,999 | +€42,775 | +223% |
| Trade debts | 44 | €6,105 | €10,628 | +€4,523 | +74.1% |
| Suppliers | 440/4 | €6,105 | €10,628 | +€4,523 | +74.1% |
| Taxes, remuneration and social security | 45 | €12,867 | €31,371 | +€18,504 | +144% |
| Taxes | 450/3 | €6,171 | €27,852 | +€21,680 | +351% |
| Remuneration and social security | 454/9 | €6,695 | €3,519 | -€3,176 | -47.4% |
| Other amounts payable | 47/48 | €252 | €20,000 | +€19,748 | +7,843% |
| Non-recurring operating income | 76A | €1,509 | - | -€1,509 | |
| Remuneration, social security and pensions | 62 | €50,550 | €47,265 | -€3,286 | -6.5% |
| Other operating charges | 640/8 | €1,701 | €1,897 | +€197 | +11.6% |
| Non-recurring operating charges | 66A | - | €1,116 | +€1,116 | |
| Gross operating margin | 9900 | €91,969 | €42,568 | -€49,401 | -53.7% |
| Operating profit (loss) | 9901 | €39,718 | -€7,710 | -€47,428 | |
| Financial income | 75/76B | €88 | €82,729 | +€82,641 | +93,708% |
| Recurring financial income | 75 | €88 | €529 | +€441 | +500% |
| Non-recurring financial income | 76B | - | €82,200 | +€82,200 | |
| Financial charges | 65/66B | €4 | €1 | -€3 | -64.1% |
| Recurring financial charges | 65 | €4 | €1 | -€3 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €39,803 | €75,018 | +€35,216 | +88.5% |
| Income taxes | 67/77 | €5,596 | €27,835 | +€22,239 | +397% |
| Profit (loss) for the period | 9904 | €34,207 | €47,183 | +€12,977 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,207 | €47,183 | +€12,977 | +37.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.