ACT: 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.
ACT
Largest movements
- Receivables within one year -€3,485
down €3,485 (-43.2%), from €8,058 to €4,573
of which Trade receivables: -€3,043
- Cash +€3,046
up €3,046 (+914%), from €333 to €3,379
mainly Receivables within one year (+€3,485) and Net result for the year (+€141)
- Trade debts -€439
down €439 (-26.4%), from €1,663 to €1,224
- Profit (loss) carried forward +€141
up €141 (0.0%), from -€365,215 to -€365,074
- Tax, wage and social debts -€103
down €103 (-42.8%), from €242 to €138
- Gross operating margin -€1,210
down €1,210 (-52.0%), from €2,326 to €1,115
- Other operating charges -€379
down €379 (-33.5%), from €1,133 to €753
- Financial charges +€72
up €72 (+48.1%), from €149 to €221
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 | €9,889 | €9,487 | -€402 | -4.1% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €9,689 | €9,287 | -€402 | -4.1% |
| Amounts receivable within one year | 40/41 | €8,058 | €4,573 | -€3,485 | -43.2% |
| Trade receivables | 40 | €7,616 | €4,573 | -€3,043 | -40.0% |
| Other amounts receivable | 41 | €442 | - | -€442 | |
| Cash at bank and in hand | 54/58 | €333 | €3,379 | +€3,046 | +914% |
| Deferred charges and accrued income | 490/1 | €1,298 | €1,335 | +€37 | +2.9% |
| Total equity and liabilities | 10/49 | €9,889 | €9,487 | -€402 | -4.1% |
| Equity | 10/15 | -€278,415 | -€278,274 | +€141 | +0.1% |
| Contributions | 10/11 | €86,800 | €86,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€365,215 | -€365,074 | +€141 | 0.0% |
| Amounts payable | 17/49 | €288,304 | €287,761 | -€543 | -0.2% |
| Amounts payable within one year | 42/48 | €288,304 | €287,761 | -€543 | -0.2% |
| Trade debts | 44 | €1,663 | €1,224 | -€439 | -26.4% |
| Suppliers | 440/4 | €1,663 | €1,224 | -€439 | -26.4% |
| Taxes, remuneration and social security | 45 | €242 | €138 | -€103 | -42.8% |
| Taxes | 450/3 | €242 | €138 | -€103 | -42.8% |
| Other amounts payable | 47/48 | €286,399 | €286,399 | = | 0.0% |
| Other operating charges | 640/8 | €1,133 | €753 | -€379 | -33.5% |
| Gross operating margin | 9900 | €2,326 | €1,115 | -€1,210 | -52.0% |
| Operating profit (loss) | 9901 | €1,193 | €362 | -€831 | -69.7% |
| Financial charges | 65/66B | €149 | €221 | +€72 | +48.1% |
| Recurring financial charges | 65 | €149 | €221 | +€72 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €1,044 | €141 | -€903 | -86.5% |
| Profit (loss) for the period | 9904 | €1,044 | €141 | -€903 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,044 | €141 | -€903 | -86.5% |
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 26 October 2026 via checked.be.