ACT & EVOLVE: 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 & EVOLVE
Largest movements
- Deferred charges and accrued income -€863
down €863 (-83.3%), from €1,036 to €174
- Profit (loss) carried forward -€1,200
down €1,200 (-0.8%), from -€142,534 to -€143,734
- Other debts +€541
up €541 (+0.3%), from €156,339 to €156,880
- Gross operating margin +€10,130
up €10,130 (+89.4%), from -€11,330 to -€1,200
- Other operating charges -€1,406
no longer reported in 2024 (was €1,406)
- Purchases and services +€1,200
new in 2024: €1,200
- Financial charges -€316
no longer reported in 2024 (was €316)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,252 | €22,550 | -€702 | -3.0% |
| Fixed assets | 21/28 | €22,194 | €22,194 | = | 0.0% |
| Tangible fixed assets | 22/27 | €22,194 | €22,194 | = | 0.0% |
| Other tangible fixed assets | 26 | €22,194 | €22,194 | = | 0.0% |
| Current assets | 29/58 | €1,058 | €356 | -€702 | -66.4% |
| Cash at bank and in hand | 54/58 | €22 | €182 | +€161 | +741.2% |
| Deferred charges and accrued income | 490/1 | €1,036 | €174 | -€863 | -83.3% |
| Total equity and liabilities | 10/49 | €23,252 | €22,550 | -€702 | -3.0% |
| Equity | 10/15 | -€133,130 | -€134,330 | -€1,200 | -0.9% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €1,967 | €1,967 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €108 | €108 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,534 | -€143,734 | -€1,200 | -0.8% |
| Amounts payable | 17/49 | €156,382 | €156,880 | +€498 | +0.3% |
| Amounts payable within one year | 42/48 | €156,339 | €156,880 | +€541 | +0.3% |
| Other amounts payable | 47/48 | €156,339 | €156,880 | +€541 | +0.3% |
| Accrued charges and deferred income | 492/3 | €43 | - | -€43 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,200 | +€1,200 | |
| Other operating charges | 640/8 | €1,406 | - | -€1,406 | |
| Gross operating margin | 9900 | -€11,330 | -€1,200 | +€10,130 | +89.4% |
| Operating profit (loss) | 9901 | -€12,736 | -€1,200 | +€11,536 | +90.6% |
| Financial charges | 65/66B | €316 | - | -€316 | |
| Recurring financial charges | 65 | €316 | - | -€316 | |
| Profit (loss) for the period before taxes | 9903 | -€13,052 | -€1,200 | +€11,852 | +90.8% |
| Profit (loss) for the period | 9904 | -€13,052 | -€1,200 | +€11,852 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,052 | -€1,200 | +€11,852 | +90.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.