A.C.T. POOL: 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. POOL
Largest movements
- Receivables within one year +€21,916
up €21,916 (+208%), from €10,525 to €32,441
of which Trade receivables: +€25,196
- Cash +€15,530
up €15,530 (+12.6%), from €122,780 to €138,310
mainly Depreciation (+€15,463) and Trade debts (+€10,086)
- Tangible fixed assets -€15,463
down €15,463 (-29.8%), from €51,861 to €36,398
of which Furniture and vehicles: -€13,921
- Stocks and contracts +€5,174
up €5,174 (+126%), from €4,120 to €9,294
- Trade debts +€10,086
up €10,086 (+693%), from €1,456 to €11,542
- Profit (loss) carried forward +€9,918
up €9,918 (+12.0%), from €82,562 to €92,481
- Other debts +€4,460
up €4,460 (+5.7%), from €78,595 to €83,055
- Tax, wage and social debts +€2,909
up €2,909 (+73.5%), from €3,958 to €6,867
- Gross operating margin +€16,456
up €16,456 (+109%), from €15,108 to €31,563
- Taxes +€4,025
up €4,025 (+559%), from €720 to €4,745
- Financial charges +€537
up €537 (+394%), from €136 to €673
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 | €191,502 | €218,607 | +€27,105 | +14.2% |
| Fixed assets | 21/28 | €51,861 | €36,398 | -€15,463 | -29.8% |
| Tangible fixed assets | 22/27 | €51,861 | €36,398 | -€15,463 | -29.8% |
| Plant, machinery and equipment | 23 | €2,077 | €1,276 | -€801 | -38.6% |
| Furniture and vehicles | 24 | €48,971 | €35,050 | -€13,921 | -28.4% |
| Other tangible fixed assets | 26 | €813 | €71 | -€742 | -91.2% |
| Current assets | 29/58 | €139,641 | €182,209 | +€42,568 | +30.5% |
| Stocks and contracts in progress | 3 | €4,120 | €9,294 | +€5,174 | +126% |
| Stocks | 30/36 | €4,120 | €9,294 | +€5,174 | +126% |
| Amounts receivable within one year | 40/41 | €10,525 | €32,441 | +€21,916 | +208% |
| Trade receivables | 40 | €7,245 | €32,441 | +€25,196 | +348% |
| Other amounts receivable | 41 | €3,280 | €0 | -€3,280 | -100% |
| Cash at bank and in hand | 54/58 | €122,780 | €138,310 | +€15,530 | +12.6% |
| Deferred charges and accrued income | 490/1 | €2,217 | €2,165 | -€52 | -2.3% |
| Total equity and liabilities | 10/49 | €191,502 | €218,607 | +€27,105 | +14.2% |
| Equity | 10/15 | €105,367 | €115,286 | +€9,918 | +9.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €4,255 | €4,255 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,562 | €92,481 | +€9,918 | +12.0% |
| Amounts payable | 17/49 | €86,135 | €103,321 | +€17,186 | +20.0% |
| Amounts payable within one year | 42/48 | €84,008 | €101,464 | +€17,455 | +20.8% |
| Trade debts | 44 | €1,456 | €11,542 | +€10,086 | +693% |
| Suppliers | 440/4 | €1,456 | €11,542 | +€10,086 | +693% |
| Taxes, remuneration and social security | 45 | €3,958 | €6,867 | +€2,909 | +73.5% |
| Taxes | 450/3 | €3,958 | €6,867 | +€2,909 | +73.5% |
| Other amounts payable | 47/48 | €78,595 | €83,055 | +€4,460 | +5.7% |
| Accrued charges and deferred income | 492/3 | €2,126 | €1,857 | -€269 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,571 | €15,463 | -€108 | -0.7% |
| Other operating charges | 640/8 | €653 | €763 | +€110 | +16.8% |
| Gross operating margin | 9900 | €15,108 | €31,563 | +€16,456 | +109% |
| Operating profit (loss) | 9901 | -€1,117 | €15,337 | +€16,454 | |
| Financial income | 75/76B | €29 | €0 | -€29 | -100% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -100% |
| Financial charges | 65/66B | €136 | €673 | +€537 | +394% |
| Recurring financial charges | 65 | €136 | €673 | +€537 | +394% |
| Profit (loss) for the period before taxes | 9903 | -€1,224 | €14,664 | +€15,888 | |
| Income taxes | 67/77 | €720 | €4,745 | +€4,025 | +559% |
| Profit (loss) for the period | 9904 | -€1,944 | €9,918 | +€11,863 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,944 | €9,918 | +€11,863 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.