ACT & GO QUALITY: 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 & GO QUALITY
Largest movements
- Receivables within one year -€15,906
down €15,906 (-36.5%), from €43,563 to €27,657
of which Trade receivables: -€24,884
- Cash -€12,776
down €12,776 (-10.7%), from €119,657 to €106,881
mainly Tax, wage and social debts (-€11,921) and Other debts (-€11,133)
- Current investments +€3,000
new in 2025: €3,000
- Tax, wage and social debts -€11,921
down €11,921 (-56.3%), from €21,163 to €9,241
of which Taxes: -€10,066
- Other debts -€11,133
down €11,133 (-15.5%), from €72,029 to €60,895
- Reserves +€8,820
up €8,820 (+15.6%), from €56,517 to €65,336
of which Distributable reserves: +€8,820
- Current portion of long-term debt -€4,186
down €4,186 (-57.8%), from €7,247 to €3,060
- Trade debts -€3,482
down €3,482 (-25.1%), from €13,900 to €10,418
- Gross operating margin -€13,359
down €13,359 (-38.1%), from €35,043 to €21,684
- Taxes -€3,655
down €3,655 (-46.5%), from €7,868 to €4,213
- Depreciation +€1,944
up €1,944 (+31.1%), from €6,247 to €8,191
- Financial charges -€804
down €804 (-72.5%), from €1,109 to €305
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 | €186,430 | €161,351 | -€25,079 | -13.5% |
| Fixed assets | 21/28 | €19,533 | €21,299 | +€1,766 | +9.0% |
| Tangible fixed assets | 22/27 | €19,533 | €21,299 | +€1,766 | +9.0% |
| Plant, machinery and equipment | 23 | €18,552 | €20,869 | +€2,316 | +12.5% |
| Furniture and vehicles | 24 | €980 | €430 | -€550 | -56.1% |
| Current assets | 29/58 | €166,898 | €140,052 | -€26,845 | -16.1% |
| Stocks and contracts in progress | 3 | €1,750 | €1,167 | -€583 | -33.3% |
| Stocks | 30/36 | €1,750 | €1,167 | -€583 | -33.3% |
| Amounts receivable within one year | 40/41 | €43,563 | €27,657 | -€15,906 | -36.5% |
| Trade receivables | 40 | €43,563 | €18,679 | -€24,884 | -57.1% |
| Other amounts receivable | 41 | - | €8,978 | +€8,978 | |
| Current investments | 50/53 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €119,657 | €106,881 | -€12,776 | -10.7% |
| Deferred charges and accrued income | 490/1 | €1,928 | €1,347 | -€580 | -30.1% |
| Total equity and liabilities | 10/49 | €186,430 | €161,351 | -€25,079 | -13.5% |
| Equity | 10/15 | €68,917 | €77,736 | +€8,820 | +12.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €56,517 | €65,336 | +€8,820 | +15.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,657 | €63,476 | +€8,820 | +16.1% |
| Amounts payable | 17/49 | €117,514 | €83,615 | -€33,899 | -28.8% |
| Amounts payable after more than one year | 17 | €3,060 | - | -€3,060 | |
| Financial debts | 170/4 | €3,060 | - | -€3,060 | |
| Amounts payable within one year | 42/48 | €114,338 | €83,615 | -€30,723 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €7,247 | €3,060 | -€4,186 | -57.8% |
| Trade debts | 44 | €13,900 | €10,418 | -€3,482 | -25.1% |
| Suppliers | 440/4 | €13,900 | €10,418 | -€3,482 | -25.1% |
| Taxes, remuneration and social security | 45 | €21,163 | €9,241 | -€11,921 | -56.3% |
| Taxes | 450/3 | €19,307 | €9,241 | -€10,066 | -52.1% |
| Remuneration and social security | 454/9 | €1,856 | - | -€1,856 | |
| Other amounts payable | 47/48 | €72,029 | €60,895 | -€11,133 | -15.5% |
| Accrued charges and deferred income | 492/3 | €115 | - | -€115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,247 | €8,191 | +€1,944 | +31.1% |
| Other operating charges | 640/8 | €777 | €799 | +€21 | +2.7% |
| Gross operating margin | 9900 | €35,043 | €21,684 | -€13,359 | -38.1% |
| Operating profit (loss) | 9901 | €28,019 | €12,694 | -€15,325 | -54.7% |
| Financial income | 75/76B | €529 | €643 | +€115 | +21.7% |
| Recurring financial income | 75 | €529 | €643 | +€115 | +21.7% |
| Financial charges | 65/66B | €1,109 | €305 | -€804 | -72.5% |
| Recurring financial charges | 65 | €1,109 | €305 | -€804 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €27,439 | €13,033 | -€14,406 | -52.5% |
| Income taxes | 67/77 | €7,868 | €4,213 | -€3,655 | -46.5% |
| Profit (loss) for the period | 9904 | €19,571 | €8,820 | -€10,751 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,571 | €8,820 | -€10,751 | -54.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.