A.C.T. CONSULTING: what changed
What changed
A.C.T. CONSULTING
NACE 66.210, Risk and damage evaluation
filed annual accounts (NBB)
Net result for the year
€2,630
2024 · €53,439-€50,809
Equity
€631,387
2024 · €628,757+€2,630
Cash
€293,459
2024 · €311,450-€17,991
Balance sheet total
€647,173
2024 · €671,299-€24,126
Largest movements
Assets
- Cash -€17,991
down €17,991 (-5.8%), from €311,450 to €293,459
mainly Tax, wage and social debts (-€17,036) and Investment in fixed assets (net) (-€9,303)
- Tangible fixed assets -€8,440
down €8,440 (-3.1%), from €274,204 to €265,764
of which Land and buildings: -€5,310
Equity and liabilities
- Tax, wage and social debts -€17,036
down €17,036 (-97.2%), from €17,532 to €496
- Other debts -€7,108
no longer reported in 2025 (was €7,108)
Income statement
- Gross operating margin -€76,955
down €76,955 (-72.4%), from €106,279 to €29,325
- Taxes -€19,774
down €19,774 (-89.8%), from €22,015 to €2,241
- Other operating charges +€1,607
up €1,607 (+32.8%), from €4,901 to €6,508
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€53,439
Gross operating margin
-€76,955
Depreciation
+€236
Other operating charges
-€1,607
Other operating items
+€7,381
Financial income
+€255
Financial charges
+€107
Taxes
+€19,774
Result 2025
€2,630
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€6,482
Investment
-€9,303
Financing
-€2,207
Cash 2024
€311,450
From operations (derived)
-€6,482
Net result for the year
+€2,630
Depreciation
+€17,743
Receivables within one year
-€771
Deferred charges and accrued income
-€1,533
Trade debts
-€406
Tax, wage and social debts
-€17,036
Other debts
-€7,108
Investment (derived)
-€9,303
Investment in fixed assets (net)
-€9,303
Financing
-€2,207
Debts after one year
-€2,339
Current portion of long-term debt
+€132
Cash 2025
€293,459
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €671,299 | €647,173 | -€24,126 | -3.6% |
| Fixed assets | 21/28 | €334,344 | €325,904 | -€8,440 | -2.5% |
| Tangible fixed assets | 22/27 | €274,204 | €265,764 | -€8,440 | -3.1% |
| Land and buildings | 22 | €257,951 | €252,641 | -€5,310 | -2.1% |
| Plant, machinery and equipment | 23 | €13,387 | €11,321 | -€2,066 | -15.4% |
| Furniture and vehicles | 24 | €2,866 | €1,802 | -€1,064 | -37.1% |
| Financial fixed assets | 28 | €60,140 | €60,140 | = | 0.0% |
| Current assets | 29/58 | €336,955 | €321,268 | -€15,687 | -4.7% |
| Amounts receivable within one year | 40/41 | €24,851 | €25,622 | +€771 | +3.1% |
| Trade receivables | 40 | €24,851 | €22,285 | -€2,566 | -10.3% |
| Other amounts receivable | 41 | - | €3,337 | +€3,337 | |
| Cash at bank and in hand | 54/58 | €311,450 | €293,459 | -€17,991 | -5.8% |
| Deferred charges and accrued income | 490/1 | €654 | €2,187 | +€1,533 | +235% |
| Total equity and liabilities | 10/49 | €671,299 | €647,173 | -€24,126 | -3.6% |
| Equity | 10/15 | €628,757 | €631,387 | +€2,630 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €349,489 | €352,118 | +€2,630 | +0.8% |
| Tax-exempt reserves | 132 | €24,418 | €24,418 | = | 0.0% |
| Distributable reserves | 133 | €325,071 | €327,700 | +€2,630 | +0.8% |
| Profit (loss) carried forward | 14 | €273,069 | €273,069 | = | 0.0% |
| Amounts payable | 17/49 | €42,542 | €15,785 | -€26,756 | -62.9% |
| Amounts payable after more than one year | 17 | €14,629 | €12,290 | -€2,339 | -16.0% |
| Financial debts | 170/4 | €14,629 | €11,630 | -€2,999 | -20.5% |
| Other amounts payable | 178/9 | - | €660 | +€660 | |
| Amounts payable within one year | 42/48 | €27,913 | €3,495 | -€24,418 | -87.5% |
| Current portion of amounts payable after more than one year | 42 | €2,867 | €2,999 | +€132 | +4.6% |
| Trade debts | 44 | €406 | - | -€406 | |
| Suppliers | 440/4 | €406 | - | -€406 | |
| Taxes, remuneration and social security | 45 | €17,532 | €496 | -€17,036 | -97.2% |
| Taxes | 450/3 | €17,532 | €496 | -€17,036 | -97.2% |
| Other amounts payable | 47/48 | €7,108 | - | -€7,108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,979 | €17,743 | -€236 | -1.3% |
| Other operating charges | 640/8 | €4,901 | €6,508 | +€1,607 | +32.8% |
| Non-recurring operating charges | 66A | €7,381 | - | -€7,381 | |
| Gross operating margin | 9900 | €106,279 | €29,325 | -€76,955 | -72.4% |
| Operating profit (loss) | 9901 | €76,019 | €5,074 | -€70,945 | -93.3% |
| Financial income | 75/76B | €292 | €547 | +€255 | +87.3% |
| Recurring financial income | 75 | €292 | €547 | +€255 | +87.3% |
| Financial charges | 65/66B | €858 | €751 | -€107 | -12.5% |
| Recurring financial charges | 65 | €858 | €751 | -€107 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €75,454 | €4,870 | -€70,583 | -93.5% |
| Income taxes | 67/77 | €22,015 | €2,241 | -€19,774 | -89.8% |
| Profit (loss) for the period | 9904 | €53,439 | €2,630 | -€50,809 | -95.1% |
| Transfer to tax-exempt reserves | 689 | €24,418 | - | -€24,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,021 | €2,630 | -€26,391 | -90.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.