Act & Care: 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 & Care
Largest movements
- Cash +€37,580
up €37,580 (+107.7%), from €34,900 to €72,480
mainly Net result for the year (+€58,141) and Tax, wage and social debts (+€11,708)
- Current investments +€20,015
new in 2025: €20,015
- Receivables within one year +€5,822
up €5,822 (+73.2%), from €7,957 to €13,779
of which Trade receivables: +€5,822
- Tangible fixed assets -€3,504
down €3,504 (-35.2%), from €9,953 to €6,449
- Financial fixed assets +€2,000
new in 2025: €2,000
- Profit (loss) carried forward +€58,141
up €58,141 (+275.9%), from €21,075 to €79,215
- Tax, wage and social debts +€11,708
up €11,708 (+95.3%), from €12,282 to €23,990
of which Taxes: +€11,708
- Other debts -€11,511
down €11,511 (-85.8%), from €13,416 to €1,905
- Trade debts +€3,462
up €3,462 (+290.4%), from €1,192 to €4,653
of which Bills of exchange payable: +€3,511
- Gross operating margin +€44,135
up €44,135 (+124.3%), from €35,500 to €79,635
- Taxes +€9,454
up €9,454 (+150.2%), from €6,295 to €15,749
- Other operating charges -€2,663
down €2,663 (-87.4%), from €3,048 to €385
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.
Cash bridge derived
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 | €53,712 | €114,987 | +€61,275 | +114.1% |
| Fixed assets | 21/28 | €9,953 | €8,449 | -€1,504 | -15.1% |
| Tangible fixed assets | 22/27 | €9,953 | €6,449 | -€3,504 | -35.2% |
| Furniture and vehicles | 24 | €9,953 | €6,449 | -€3,504 | -35.2% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €43,759 | €106,538 | +€62,779 | +143.5% |
| Amounts receivable within one year | 40/41 | €7,957 | €13,779 | +€5,822 | +73.2% |
| Trade receivables | 40 | €7,957 | €13,779 | +€5,822 | +73.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | - | €20,015 | +€20,015 | |
| Cash at bank and in hand | 54/58 | €34,900 | €72,480 | +€37,580 | +107.7% |
| Deferred charges and accrued income | 490/1 | €902 | €264 | -€637 | -70.7% |
| Total equity and liabilities | 10/49 | €53,712 | €114,987 | +€61,275 | +114.1% |
| Equity | 10/15 | €26,075 | €84,215 | +€58,141 | +223.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,075 | €79,215 | +€58,141 | +275.9% |
| Amounts payable | 17/49 | €27,637 | €30,772 | +€3,135 | +11.3% |
| Amounts payable within one year | 42/48 | €27,455 | €30,772 | +€3,316 | +12.1% |
| Financial debts | 43 | €565 | €223 | -€342 | -60.5% |
| Credit institutions | 430/8 | €565 | €223 | -€342 | -60.5% |
| Trade debts | 44 | €1,192 | €4,653 | +€3,462 | +290.4% |
| Suppliers | 440/4 | €1,192 | €1,142 | -€50 | -4.2% |
| Bills of exchange payable | 441 | - | €3,511 | +€3,511 | |
| Taxes, remuneration and social security | 45 | €12,282 | €23,990 | +€11,708 | +95.3% |
| Taxes | 450/3 | €12,282 | €23,990 | +€11,708 | +95.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €13,416 | €1,905 | -€11,511 | -85.8% |
| Accrued charges and deferred income | 492/3 | €182 | €0 | -€182 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,236 | €5,318 | +€82 | +1.6% |
| Other operating charges | 640/8 | €3,048 | €385 | -€2,663 | -87.4% |
| Gross operating margin | 9900 | €35,500 | €79,635 | +€44,135 | +124.3% |
| Operating profit (loss) | 9901 | €27,216 | €73,932 | +€46,716 | +171.6% |
| Financial income | 75/76B | €154 | €56 | -€98 | -63.4% |
| Recurring financial income | 75 | €154 | €56 | -€98 | -63.4% |
| Financial charges | 65/66B | €0 | €98 | +€98 | +982100.0% |
| Recurring financial charges | 65 | €0 | €98 | +€98 | +982100.0% |
| Profit (loss) for the period before taxes | 9903 | €27,370 | €73,890 | +€46,520 | +170.0% |
| Income taxes | 67/77 | €6,295 | €15,749 | +€9,454 | +150.2% |
| Profit (loss) for the period | 9904 | €21,075 | €58,141 | +€37,066 | +175.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,075 | €58,141 | +€37,066 | +175.9% |
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 11 October 2026 via checked.be.