Act de Présence: 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 de Présence
Largest movements
- Receivables within one year -€16,560
down €16,560 (-45.2%), from €36,638 to €20,077
of which Trade receivables: -€18,107
- Stocks and contracts -€13,560
down €13,560 (-34.0%), from €39,900 to €26,340
- Tangible fixed assets -€1,345
down €1,345 (-60.8%), from €2,211 to €866
of which Furniture and vehicles: -€1,189
- Cash +€949
up €949 (+6.9%), from €13,854 to €14,803
mainly Receivables within one year (+€16,560) and Debts after one year (+€14,100)
- Profit (loss) carried forward -€20,372
down €20,372 (-88.6%), from -€22,994 to -€43,366
- Trade debts -€18,059
down €18,059 (-93.3%), from €19,351 to €1,292
- Debts after one year +€14,100
up €14,100 (+18.0%), from €78,500 to €92,600
- Other debts -€5,696
down €5,696 (-74.3%), from €7,664 to €1,968
- Tax, wage and social debts -€2,207
down €2,207 (-86.3%), from €2,558 to €351
- Gross operating margin -€51,809
down €51,809, from €34,908 to -€16,900
- Financial charges -€2,664
down €2,664 (-58.1%), from €4,583 to €1,919
- Depreciation -€544
down €544 (-28.8%), from €1,889 to €1,345
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 | €92,863 | €62,086 | -€30,777 | -33.1% |
| Fixed assets | 21/28 | €2,211 | €866 | -€1,345 | -60.8% |
| Tangible fixed assets | 22/27 | €2,211 | €866 | -€1,345 | -60.8% |
| Plant, machinery and equipment | 23 | €250 | €94 | -€156 | -62.5% |
| Furniture and vehicles | 24 | €1,961 | €772 | -€1,189 | -60.6% |
| Current assets | 29/58 | €90,653 | €61,221 | -€29,432 | -32.5% |
| Stocks and contracts in progress | 3 | €39,900 | €26,340 | -€13,560 | -34.0% |
| Stocks | 30/36 | €39,900 | €26,340 | -€13,560 | -34.0% |
| Amounts receivable within one year | 40/41 | €36,638 | €20,077 | -€16,560 | -45.2% |
| Trade receivables | 40 | €35,749 | €17,643 | -€18,107 | -50.6% |
| Other amounts receivable | 41 | €888 | €2,435 | +€1,547 | +174% |
| Cash at bank and in hand | 54/58 | €13,854 | €14,803 | +€949 | +6.9% |
| Deferred charges and accrued income | 490/1 | €261 | - | -€261 | |
| Total equity and liabilities | 10/49 | €92,863 | €62,086 | -€30,777 | -33.1% |
| Equity | 10/15 | -€15,794 | -€36,166 | -€20,372 | -129% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,994 | -€43,366 | -€20,372 | -88.6% |
| Amounts payable | 17/49 | €108,658 | €98,253 | -€10,405 | -9.6% |
| Amounts payable after more than one year | 17 | €78,500 | €92,600 | +€14,100 | +18.0% |
| Financial debts | 170/4 | €78,500 | €92,600 | +€14,100 | +18.0% |
| Amounts payable within one year | 42/48 | €30,158 | €5,653 | -€24,505 | -81.3% |
| Financial debts | 43 | €585 | €2,042 | +€1,457 | +249% |
| Credit institutions | 430/8 | €585 | €2,042 | +€1,457 | +249% |
| Trade debts | 44 | €19,351 | €1,292 | -€18,059 | -93.3% |
| Suppliers | 440/4 | €19,351 | €1,292 | -€18,059 | -93.3% |
| Taxes, remuneration and social security | 45 | €2,558 | €351 | -€2,207 | -86.3% |
| Taxes | 450/3 | €2,558 | €351 | -€2,207 | -86.3% |
| Other amounts payable | 47/48 | €7,664 | €1,968 | -€5,696 | -74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,889 | €1,345 | -€544 | -28.8% |
| Other operating charges | 640/8 | - | €116 | +€116 | |
| Gross operating margin | 9900 | €34,908 | -€16,900 | -€51,809 | |
| Operating profit (loss) | 9901 | €33,019 | -€18,362 | -€51,381 | |
| Financial income | 75/76B | - | €260 | +€260 | |
| Recurring financial income | 75 | - | €260 | +€260 | |
| Financial charges | 65/66B | €4,583 | €1,919 | -€2,664 | -58.1% |
| Recurring financial charges | 65 | €4,583 | €1,919 | -€2,664 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €28,436 | -€20,021 | -€48,457 | |
| Income taxes | 67/77 | €301 | €351 | +€50 | +16.4% |
| Profit (loss) for the period | 9904 | €28,135 | -€20,372 | -€48,507 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,135 | -€20,372 | -€48,507 |
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 25 October 2026 via checked.be.