ACT CONSULTING: what changed
Two fiscal 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 CONSULTING
Largest movements
- Receivables within one year -€51,401
down €51,401 (-47.3%), from €108,783 to €57,382
of which Other amounts receivable: -€59,552
- Current investments -€22,197
no longer reported in 2025 (was €22,197)
- Cash +€18,295
up €18,295 (+125.7%), from €14,551 to €32,846
mainly Net result for the year (+€115,122) and Receivables within one year (+€51,401)
- Tangible fixed assets -€8,400
down €8,400 (-43.5%), from €19,291 to €10,891
of which Furniture and vehicles: -€7,602
- Debts after one year -€44,934
down €44,934 (-93.0%), from €48,308 to €3,374
- Provisions -€19,800
no longer reported in 2025 (was €19,800)
- Current portion of long-term debt -€16,038
down €16,038 (-88.3%), from €18,160 to €2,122
- Short-term financial debts +€13,445
up €13,445 (+480.2%), from €2,800 to €16,245
- Tax, wage and social debts +€9,612
up €9,612 (+42.6%), from €22,557 to €32,169
of which Remuneration and social security: +€4,833
- Gross operating margin +€82,958
up €82,958 (+74.2%), from €111,815 to €194,773
- Provisions -€39,600
down €39,600, from €19,800 to -€19,800
- Financial charges +€21,884
up €21,884 (+484.5%), from €4,517 to €26,402
- Staff costs +€21,737
up €21,737 (+335.9%), from €6,472 to €28,208
- Taxes +€12,954
up €12,954 (+60.5%), from €21,415 to €34,368
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 | €165,780 | €101,301 | -€64,479 | -38.9% |
| Fixed assets | 21/28 | €20,182 | €10,891 | -€9,292 | -46.0% |
| Intangible fixed assets | 21 | €892 | - | -€892 | |
| Tangible fixed assets | 22/27 | €19,291 | €10,891 | -€8,400 | -43.5% |
| Furniture and vehicles | 24 | €17,470 | €9,868 | -€7,602 | -43.5% |
| Other tangible fixed assets | 26 | €1,821 | €1,023 | -€798 | -43.8% |
| Current assets | 29/58 | €145,598 | €90,410 | -€55,188 | -37.9% |
| Amounts receivable within one year | 40/41 | €108,783 | €57,382 | -€51,401 | -47.3% |
| Trade receivables | 40 | €36,598 | €44,750 | +€8,151 | +22.3% |
| Other amounts receivable | 41 | €72,184 | €12,632 | -€59,552 | -82.5% |
| Current investments | 50/53 | €22,197 | - | -€22,197 | |
| Cash at bank and in hand | 54/58 | €14,551 | €32,846 | +€18,295 | +125.7% |
| Deferred charges and accrued income | 490/1 | €67 | €183 | +€115 | +171.2% |
| Total equity and liabilities | 10/49 | €165,780 | €101,301 | -€64,479 | -38.9% |
| Equity | 10/15 | €815 | €815 | = | 0.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €315 | €315 | = | 0.0% |
| Provisions and deferred taxes | 16 | €19,800 | - | -€19,800 | |
| Provisions for liabilities and charges | 160/5 | €19,800 | - | -€19,800 | |
| Environmental obligations | 163 | €19,800 | - | -€19,800 | |
| Amounts payable | 17/49 | €145,165 | €100,486 | -€44,679 | -30.8% |
| Amounts payable after more than one year | 17 | €48,308 | €3,374 | -€44,934 | -93.0% |
| Financial debts | 170/4 | €48,308 | €3,374 | -€44,934 | -93.0% |
| Amounts payable within one year | 42/48 | €96,389 | €97,112 | +€723 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €18,160 | €2,122 | -€16,038 | -88.3% |
| Financial debts | 43 | €2,800 | €16,245 | +€13,445 | +480.2% |
| Credit institutions | 430/8 | €2,800 | €16,245 | +€13,445 | +480.2% |
| Trade debts | 44 | €1,587 | €1,455 | -€133 | -8.4% |
| Suppliers | 440/4 | €1,587 | €1,455 | -€133 | -8.4% |
| Taxes, remuneration and social security | 45 | €22,557 | €32,169 | +€9,612 | +42.6% |
| Taxes | 450/3 | €21,173 | €25,951 | +€4,778 | +22.6% |
| Remuneration and social security | 454/9 | €1,384 | €6,217 | +€4,833 | +349.2% |
| Other amounts payable | 47/48 | €51,285 | €45,122 | -€6,163 | -12.0% |
| Accrued charges and deferred income | 492/3 | €468 | - | -€468 | |
| Remuneration, social security and pensions | 62 | €6,472 | €28,208 | +€21,737 | +335.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,971 | €12,618 | +€1,647 | +15.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €19,800 | -€19,800 | -€39,600 | |
| Other operating charges | 640/8 | €689 | €911 | +€221 | +32.1% |
| Gross operating margin | 9900 | €111,815 | €194,773 | +€82,958 | +74.2% |
| Operating profit (loss) | 9901 | €73,883 | €172,835 | +€98,952 | +133.9% |
| Financial income | 75/76B | €3,337 | €3,056 | -€281 | -8.4% |
| Recurring financial income | 75 | €3,337 | €3,056 | -€281 | -8.4% |
| Financial charges | 65/66B | €4,517 | €26,402 | +€21,884 | +484.5% |
| Recurring financial charges | 65 | €4,517 | €26,402 | +€21,884 | +484.5% |
| Profit (loss) for the period before taxes | 9903 | €72,703 | €149,490 | +€76,787 | +105.6% |
| Income taxes | 67/77 | €21,415 | €34,368 | +€12,954 | +60.5% |
| Profit (loss) for the period | 9904 | €51,288 | €115,122 | +€63,834 | +124.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,288 | €115,122 | +€63,834 | +124.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.