ACT Group: 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.
What changed
ACT Group
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2.3m
2024 · -€1.3m-€1.0m
Equity
€2.5m
2024 · €4.8m-€2.3m
Cash
€376,433
2024 · €515,664-€139,231
Balance sheet total
€15.2m
2024 · €21.0m-€5.8m
Largest movements
Assets
- Tangible fixed assets -€6.8m
down €6.8m (-54.6%), from €12.4m to €5.6m
of which Leasing and similar rights: -€5.6m
- Receivables within one year +€1.3m
up €1.3m (+31.1%), from €4.3m to €5.7m
of which Trade receivables: +€1.5m
Equity and liabilities
- Profit (loss) carried forward -€2.3m
down €2.3m (-99.9%), from €2.3m to €2,358
- Debts after one year -€2.2m
down €2.2m (-35.6%), from €6.3m to €4.0m
- Current portion of long-term debt -€1.6m
down €1.6m (-42.6%), from €3.8m to €2.2m
- Accrued charges and deferred income +€762,975
up €762,975, from €0 to €762,975
- Trade debts -€465,152
down €465,152 (-9.8%), from €4.7m to €4.3m
Income statement
- Goods and materials +€1.9m
up €1.9m (+22.1%), from €8.8m to €10.7m
- Staff costs -€1.6m
down €1.6m (-22.4%), from €7.2m to €5.6m
- Depreciation -€1.5m
down €1.5m (-41.4%), from €3.5m to €2.1m
- Financial income -€1.1m
down €1.1m (-98.3%), from €1.1m to €19,563
of which Non-recurring financial income: -€1.1m
- Taxes +€1.1m
up €1.1m (+590.0%), from €182,919 to €1.3m
of which Taxes: +€1.1m
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.
Result 2024
-€1.3m
Turnover
-€181,760
Other operating income
-€166,327
Goods and materials
-€1.9m
Services and other goods
+€771,394
Staff costs
+€1.6m
Depreciation
+€1.5m
Write-downs
-€38,437
Other operating charges
-€103,796
Other operating items
-€222,155
Financial income
-€1.1m
Financial charges
-€11,863
Taxes
-€1.1m
Result 2025
-€2.3m
Cash bridge derived
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.
From operations
-€1.5m
Investment
+€4.9m
Financing
-€3.5m
Cash 2024
€515,664
From operations (derived)
-€1.5m
Net result for the year
-€2.3m
Depreciation
+€2.1m
Receivables within one year
-€1.3m
Deferred charges and accrued income
+€60,087
Trade debts
-€465,152
Tax, wage and social debts
-€200,257
Advances received
-€20,230
Other debts
-€2,434
Accrued charges and deferred income
+€762,975
Investment (derived)
+€4.9m
Investment in fixed assets (net)
+€4.8m
Current investments
+€52,460
Financing
-€3.5m
Debts after one year
-€2.2m
Current portion of long-term debt
-€1.6m
Short-term financial debts
+€354,672
Cash 2025
€376,433
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,982,226 | €15,210,068 | -€5.8m | -27.5% |
| Fixed assets | 21/28 | €15,300,549 | €8,434,224 | -€6.9m | -44.9% |
| Intangible fixed assets | 21 | €68,040 | €117,703 | +€49,663 | +73.0% |
| Tangible fixed assets | 22/27 | €12,419,968 | €5,633,979 | -€6.8m | -54.6% |
| Land and buildings | 22 | €2,636,871 | €1,563,810 | -€1.1m | -40.7% |
| Plant, machinery and equipment | 23 | €1,082,557 | €933,039 | -€149,518 | -13.8% |
| Furniture and vehicles | 24 | €228,595 | €264,682 | +€36,087 | +15.8% |
| Leasing and similar rights | 25 | €8,366,878 | €2,787,487 | -€5.6m | -66.7% |
| Other tangible fixed assets | 26 | €105,066 | €84,960 | -€20,106 | -19.1% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €2,812,541 | €2,682,541 | -€130,000 | -4.6% |
| Affiliated companies | 280/1 | €2,725,363 | €2,625,363 | -€100,000 | -3.7% |
| Participating interests | 280 | €2,500,000 | €2,500,000 | = | 0.0% |
| Amounts receivable | 281 | €225,363 | €125,363 | -€100,000 | -44.4% |
| Other financial fixed assets | 284/8 | €87,178 | €57,178 | -€30,000 | -34.4% |
| Shares | 284 | €6,878 | €6,878 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €80,300 | €50,300 | -€30,000 | -37.4% |
| Current assets | 29/58 | €5,681,677 | €6,775,844 | +€1.1m | +19.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €4,324,979 | €5,670,923 | +€1.3m | +31.1% |
| Trade receivables | 40 | €3,777,644 | €5,321,070 | +€1.5m | +40.9% |
| Other amounts receivable | 41 | €547,335 | €349,853 | -€197,482 | -36.1% |
| Current investments | 50/53 | €52,460 | €0 | -€52,460 | -100.0% |
| Other investments | 51/53 | €52,460 | €0 | -€52,460 | -100.0% |
| Cash at bank and in hand | 54/58 | €515,664 | €376,433 | -€139,231 | -27.0% |
| Deferred charges and accrued income | 490/1 | €788,575 | €728,488 | -€60,087 | -7.6% |
| Total equity and liabilities | 10/49 | €20,982,226 | €15,210,068 | -€5.8m | -27.5% |
| Equity | 10/15 | €4,794,494 | €2,466,298 | -€2.3m | -48.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,457,740 | €2,457,740 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,355,880 | €2,355,880 | = | 0.0% |
| Distributable reserves | 133 | €101,860 | €101,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,330,554 | €2,358 | -€2.3m | -99.9% |
| Amounts payable | 17/49 | €16,187,732 | €12,743,770 | -€3.4m | -21.3% |
| Amounts payable after more than one year | 17 | €6,280,482 | €4,041,787 | -€2.2m | -35.6% |
| Financial debts | 170/4 | €6,280,482 | €4,041,787 | -€2.2m | -35.6% |
| Leasing and similar obligations | 172 | €5,510,969 | €2,862,188 | -€2.6m | -48.1% |
| Credit institutions | 173 | €769,512 | €678,179 | -€91,333 | -11.9% |
| Other loans | 174 | - | €501,420 | +€501,420 | |
| Amounts payable within one year | 42/48 | €9,907,251 | €7,939,007 | -€2.0m | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €3,836,022 | €2,201,179 | -€1.6m | -42.6% |
| Financial debts | 43 | €493,405 | €848,078 | +€354,672 | +71.9% |
| Credit institutions | 430/8 | €493,405 | €848,078 | +€354,672 | +71.9% |
| Trade debts | 44 | €4,734,427 | €4,269,275 | -€465,152 | -9.8% |
| Suppliers | 440/4 | €4,734,427 | €4,269,275 | -€465,152 | -9.8% |
| Advances received on contracts in progress | 46 | €20,230 | €0 | -€20,230 | -100.0% |
| Taxes, remuneration and social security | 45 | €814,785 | €614,528 | -€200,257 | -24.6% |
| Taxes | 450/3 | €53,941 | €99,774 | +€45,833 | +85.0% |
| Remuneration and social security | 454/9 | €760,844 | €514,754 | -€246,090 | -32.3% |
| Other amounts payable | 47/48 | €8,382 | €5,947 | -€2,434 | -29.0% |
| Accrued charges and deferred income | 492/3 | €0 | €762,975 | +€762,975 | |
| Operating income | 70/76A | €27,589,201 | €27,039,675 | -€549,526 | -2.0% |
| Turnover | 70 | €25,719,782 | €25,538,022 | -€181,760 | -0.7% |
| Other operating income | 74 | €790,048 | €623,720 | -€166,327 | -21.1% |
| Non-recurring operating income | 76A | €1,079,372 | €877,933 | -€201,439 | -18.7% |
| Operating charges | 60/66A | €29,234,498 | €27,491,587 | -€1.7m | -6.0% |
| Goods for resale, raw materials and consumables | 60 | €8,779,439 | €10,718,406 | +€1.9m | +22.1% |
| Purchases | 600/8 | €8,779,439 | €10,718,406 | +€1.9m | +22.1% |
| Services and other goods | 61 | €9,329,122 | €8,557,728 | -€771,394 | -8.3% |
| Remuneration, social security and pensions | 62 | €7,236,200 | €5,614,067 | -€1.6m | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,501,633 | €2,050,333 | -€1.5m | -41.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €38,437 | +€38,437 | |
| Other operating charges | 640/8 | €388,103 | €491,899 | +€103,796 | +26.7% |
| Non-recurring operating charges | 66A | - | €20,716 | +€20,716 | |
| Operating profit (loss) | 9901 | -€1,645,296 | -€451,911 | +€1.2m | +72.5% |
| Financial income | 75/76B | €1,127,103 | €19,563 | -€1.1m | -98.3% |
| Recurring financial income | 75 | €685 | €19,563 | +€18,878 | +2755.9% |
| Income from current assets | 751 | €437 | €19,339 | +€18,901 | +4321.3% |
| Other financial income | 752/9 | €248 | €225 | -€23 | -9.3% |
| Non-recurring financial income | 76B | €1,126,418 | €0 | -€1.1m | -100.0% |
| Financial charges | 65/66B | €621,770 | €633,633 | +€11,863 | +1.9% |
| Recurring financial charges | 65 | €621,770 | €633,633 | +€11,863 | +1.9% |
| Debt charges | 650 | €591,428 | €616,120 | +€24,692 | +4.2% |
| Other financial charges | 652/9 | €30,342 | €17,513 | -€12,829 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,139,963 | -€1,065,981 | +€73,982 | +6.5% |
| Income taxes | 67/77 | €182,919 | €1,262,215 | +€1.1m | +590.0% |
| Taxes | 670/3 | €182,919 | €1,262,325 | +€1.1m | +590.1% |
| Tax adjustments and reversals of tax provisions | 77 | - | €110 | +€110 | |
| Profit (loss) for the period | 9904 | -€1,322,881 | -€2,328,196 | -€1.0m | -76.0% |
| Transfer from tax-exempt reserves | 789 | €664,554 | €0 | -€664,554 | -100.0% |
| Transfer to tax-exempt reserves | 689 | €246,950 | €0 | -€246,950 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€905,277 | -€2,328,196 | -€1.4m | -157.2% |
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 12 October 2026 via checked.be.