ACT ENERGY: 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 ENERGY
Largest movements
- Tangible fixed assets -€24,503
down €24,503 (-35.3%), from €69,360 to €44,857
- Receivables within one year -€19,332
down €19,332 (-30.9%), from €62,595 to €43,264
- Cash +€6,872
up €6,872 (+1,971%), from €349 to €7,220
mainly Depreciation (+€27,734) and Trade debts (+€19,534)
- Deferred charges and accrued income -€4,074
down €4,074 (-22.7%), from €17,948 to €13,874
- Intangible fixed assets -€1,904
down €1,904 (-6.1%), from €31,323 to €29,419
- Debts after one year -€24,419
down €24,419 (-56.3%), from €43,411 to €18,992
- Profit (loss) carried forward -€22,999
down €22,999 (-80.9%), from €28,423 to €5,424
- Tax, wage and social debts -€20,657
down €20,657 (-44.0%), from €46,986 to €26,328
of which Taxes: -€15,884
- Trade debts +€19,534
up €19,534 (+84.8%), from €23,043 to €42,578
- Current portion of long-term debt +€6,979
up €6,979 (+28.2%), from €24,760 to €31,739
- Staff costs +€47,935
up €47,935 (+25.8%), from €185,928 to €233,863
- Gross operating margin +€22,439
up €22,439 (+9.9%), from €227,768 to €250,207
- Taxes -€3,998
down €3,998 (-54.1%), from €7,389 to €3,391
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 | €184,075 | €141,134 | -€42,941 | -23.3% |
| Fixed assets | 21/28 | €103,183 | €76,776 | -€26,407 | -25.6% |
| Intangible fixed assets | 21 | €31,323 | €29,419 | -€1,904 | -6.1% |
| Tangible fixed assets | 22/27 | €69,360 | €44,857 | -€24,503 | -35.3% |
| Furniture and vehicles | 24 | €69,360 | €44,857 | -€24,503 | -35.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €80,892 | €64,358 | -€16,534 | -20.4% |
| Amounts receivable within one year | 40/41 | €62,595 | €43,264 | -€19,332 | -30.9% |
| Trade receivables | 40 | €62,595 | €43,264 | -€19,332 | -30.9% |
| Cash at bank and in hand | 54/58 | €349 | €7,220 | +€6,872 | +1,971% |
| Deferred charges and accrued income | 490/1 | €17,948 | €13,874 | -€4,074 | -22.7% |
| Total equity and liabilities | 10/49 | €184,075 | €141,134 | -€42,941 | -23.3% |
| Equity | 10/15 | €38,423 | €15,424 | -€22,999 | -59.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,423 | €5,424 | -€22,999 | -80.9% |
| Amounts payable | 17/49 | €145,652 | €125,710 | -€19,942 | -13.7% |
| Amounts payable after more than one year | 17 | €43,411 | €18,992 | -€24,419 | -56.3% |
| Financial debts | 170/4 | €43,411 | €18,992 | -€24,419 | -56.3% |
| Amounts payable within one year | 42/48 | €102,241 | €106,718 | +€4,477 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €24,760 | €31,739 | +€6,979 | +28.2% |
| Financial debts | 43 | €4,521 | €6,016 | +€1,495 | +33.1% |
| Credit institutions | 430/8 | €4,521 | €6,016 | +€1,495 | +33.1% |
| Trade debts | 44 | €23,043 | €42,578 | +€19,534 | +84.8% |
| Suppliers | 440/4 | €23,043 | €42,578 | +€19,534 | +84.8% |
| Taxes, remuneration and social security | 45 | €46,986 | €26,328 | -€20,657 | -44.0% |
| Taxes | 450/3 | €22,995 | €7,111 | -€15,884 | -69.1% |
| Remuneration and social security | 454/9 | €23,990 | €19,217 | -€4,773 | -19.9% |
| Other amounts payable | 47/48 | €2,930 | €57 | -€2,874 | -98.1% |
| Remuneration, social security and pensions | 62 | €185,928 | €233,863 | +€47,935 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,721 | €27,734 | -€988 | -3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,862 | +€1,862 | |
| Other operating charges | 640/8 | €1,626 | €2,984 | +€1,357 | +83.5% |
| Gross operating margin | 9900 | €227,768 | €250,207 | +€22,439 | +9.9% |
| Operating profit (loss) | 9901 | €11,493 | -€16,235 | -€27,728 | |
| Financial income | 75/76B | €2 | €2 | -€0 | -10.0% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -10.0% |
| Financial charges | 65/66B | €3,589 | €3,375 | -€215 | -6.0% |
| Recurring financial charges | 65 | €3,589 | €3,375 | -€215 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €7,906 | -€19,608 | -€27,514 | |
| Income taxes | 67/77 | €7,389 | €3,391 | -€3,998 | -54.1% |
| Profit (loss) for the period | 9904 | €517 | -€22,999 | -€23,516 | |
| Profit (loss) for the period to be appropriated | 9905 | €517 | -€22,999 | -€23,516 |
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 26 October 2026 via checked.be.