A.C.T. Building: 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. Building
Largest movements
- Cash -€18,646
down €18,646 (-17.9%), from €104,147 to €85,501
mainly Net result for the year (-€14,621) and Current portion of long-term debt (-€6,129)
- Tangible fixed assets -€10,521
down €10,521 (-75.1%), from €14,015 to €3,494
- Profit (loss) carried forward -€14,621
down €14,621 (-18.7%), from €78,305 to €63,685
- Current portion of long-term debt -€6,129
down €6,129 (-58.1%), from €10,557 to €4,429
- Debts after one year -€4,429
no longer reported in 2025 (was €4,429)
- Trade debts -€3,875
down €3,875 (-56.6%), from €6,842 to €2,967
- Gross operating margin -€46,157
down €46,157, from €42,478 to -€3,679
- Staff costs -€25,411
no longer reported in 2025 (was €25,411)
- Financial charges -€7,677
down €7,677 (-94.9%), from €8,092 to €415
- Financial income -€2,691
down €2,691 (-83.2%), from €3,234 to €543
- Other operating charges -€1,742
down €1,742 (-76.1%), from €2,291 to €548
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 | €124,120 | €95,544 | -€28,576 | -23.0% |
| Fixed assets | 21/28 | €14,065 | €3,544 | -€10,521 | -74.8% |
| Tangible fixed assets | 22/27 | €14,015 | €3,494 | -€10,521 | -75.1% |
| Furniture and vehicles | 24 | €14,015 | €3,494 | -€10,521 | -75.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €110,055 | €92,000 | -€18,055 | -16.4% |
| Amounts receivable within one year | 40/41 | €4,675 | €4,602 | -€73 | -1.6% |
| Trade receivables | 40 | €2,404 | €4,055 | +€1,651 | +68.7% |
| Other amounts receivable | 41 | €2,271 | €547 | -€1,724 | -75.9% |
| Cash at bank and in hand | 54/58 | €104,147 | €85,501 | -€18,646 | -17.9% |
| Deferred charges and accrued income | 490/1 | €1,233 | €1,897 | +€663 | +53.8% |
| Total equity and liabilities | 10/49 | €124,120 | €95,544 | -€28,576 | -23.0% |
| Equity | 10/15 | €86,365 | €71,745 | -€14,621 | -16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,305 | €63,685 | -€14,621 | -18.7% |
| Amounts payable | 17/49 | €37,755 | €23,800 | -€13,955 | -37.0% |
| Amounts payable after more than one year | 17 | €4,429 | - | -€4,429 | |
| Financial debts | 170/4 | €4,429 | - | -€4,429 | |
| Amounts payable within one year | 42/48 | €33,326 | €23,800 | -€9,527 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €10,557 | €4,429 | -€6,129 | -58.1% |
| Trade debts | 44 | €6,842 | €2,967 | -€3,875 | -56.6% |
| Suppliers | 440/4 | €6,842 | €2,967 | -€3,875 | -56.6% |
| Advances received on contracts in progress | 46 | - | €665 | +€665 | |
| Taxes, remuneration and social security | 45 | €189 | - | -€189 | |
| Taxes | 450/3 | €189 | - | -€189 | |
| Other amounts payable | 47/48 | €15,739 | €15,739 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €25,411 | - | -€25,411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,618 | €10,521 | -€97 | -0.9% |
| Other operating charges | 640/8 | €2,291 | €548 | -€1,742 | -76.1% |
| Gross operating margin | 9900 | €42,478 | -€3,679 | -€46,157 | |
| Operating profit (loss) | 9901 | €4,158 | -€14,749 | -€18,907 | |
| Financial income | 75/76B | €3,234 | €543 | -€2,691 | -83.2% |
| Recurring financial income | 75 | €3,234 | €543 | -€2,691 | -83.2% |
| Financial charges | 65/66B | €8,092 | €415 | -€7,677 | -94.9% |
| Recurring financial charges | 65 | €8,092 | €415 | -€7,677 | -94.9% |
| Profit (loss) for the period before taxes | 9903 | -€700 | -€14,621 | -€13,920 | -1,988% |
| Income taxes | 67/77 | €26 | - | -€26 | |
| Profit (loss) for the period | 9904 | -€726 | -€14,621 | -€13,894 | -1,913% |
| Profit (loss) for the period to be appropriated | 9905 | -€726 | -€14,621 | -€13,894 | -1,913% |
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 21 October 2026 via checked.be.