ACT - DESIGN: 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 - DESIGN
Largest movements
- Receivables within one year -€49,344
down €49,344 (-46.7%), from €105,683 to €56,339
of which Other amounts receivable: -€49,344
- Tangible fixed assets -€1,463
down €1,463 (-7.1%), from €20,741 to €19,278
of which Furniture and vehicles: -€1,463
- Profit (loss) carried forward -€37,134
new in 2025: -€37,134
- Trade debts -€9,299
down €9,299 (-73.8%), from €12,605 to €3,306
- Tax, wage and social debts -€7,468
down €7,468 (-25.4%), from €29,399 to €21,931
of which Taxes: -€7,282
- Short-term financial debts +€2,264
up €2,264 (+209%), from €1,084 to €3,348
- Gross operating margin -€65,359
down €65,359, from €29,844 to -€35,515
- Taxes -€11,417
down €11,417 (-98.7%), from €11,573 to €156
- Financial charges -€781
no longer reported in 2025 (was €781)
- Other operating charges -€697
no longer reported in 2025 (was €697)
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 | €136,425 | €84,788 | -€51,637 | -37.9% |
| Fixed assets | 21/28 | €24,579 | €23,116 | -€1,463 | -6.0% |
| Tangible fixed assets | 22/27 | €20,741 | €19,278 | -€1,463 | -7.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,461 | €998 | -€1,463 | -59.4% |
| Other tangible fixed assets | 26 | €18,280 | €18,280 | = | 0.0% |
| Financial fixed assets | 28 | €3,838 | €3,838 | = | 0.0% |
| Current assets | 29/58 | €111,846 | €61,672 | -€50,174 | -44.9% |
| Amounts receivable within one year | 40/41 | €105,683 | €56,339 | -€49,344 | -46.7% |
| Trade receivables | 40 | €22,100 | €22,100 | = | 0.0% |
| Other amounts receivable | 41 | €83,583 | €34,239 | -€49,344 | -59.0% |
| Cash at bank and in hand | 54/58 | €1,162 | €333 | -€830 | -71.4% |
| Deferred charges and accrued income | 490/1 | €5,000 | €5,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €136,425 | €84,788 | -€51,637 | -37.9% |
| Equity | 10/15 | €92,649 | €55,515 | -€37,134 | -40.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €72,649 | €72,649 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,068 | €23,068 | = | 0.0% |
| Distributable reserves | 133 | €47,581 | €47,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€37,134 | -€37,134 | |
| Amounts payable | 17/49 | €43,776 | €29,273 | -€14,503 | -33.1% |
| Amounts payable within one year | 42/48 | €43,088 | €28,584 | -€14,504 | -33.7% |
| Financial debts | 43 | €1,084 | €3,348 | +€2,264 | +209% |
| Credit institutions | 430/8 | €1,084 | €3,348 | +€2,264 | +209% |
| Trade debts | 44 | €12,605 | €3,306 | -€9,299 | -73.8% |
| Suppliers | 440/4 | €12,605 | €3,306 | -€9,299 | -73.8% |
| Taxes, remuneration and social security | 45 | €29,399 | €21,931 | -€7,468 | -25.4% |
| Taxes | 450/3 | €29,213 | €21,931 | -€7,282 | -24.9% |
| Remuneration and social security | 454/9 | €186 | - | -€186 | |
| Accrued charges and deferred income | 492/3 | €689 | €689 | +€0 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,463 | €1,463 | +€0 | 0.0% |
| Other operating charges | 640/8 | €697 | - | -€697 | |
| Gross operating margin | 9900 | €29,844 | -€35,515 | -€65,359 | |
| Operating profit (loss) | 9901 | €27,684 | -€36,978 | -€64,662 | |
| Financial income | 75/76B | €77 | - | -€77 | |
| Recurring financial income | 75 | €77 | - | -€77 | |
| Financial charges | 65/66B | €781 | - | -€781 | |
| Recurring financial charges | 65 | €781 | - | -€781 | |
| Profit (loss) for the period before taxes | 9903 | €26,980 | -€36,978 | -€63,958 | |
| Income taxes | 67/77 | €11,573 | €156 | -€11,417 | -98.7% |
| Profit (loss) for the period | 9904 | €15,407 | -€37,134 | -€52,541 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,407 | -€37,134 | -€52,541 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.