ACT IMMO: 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 IMMO
Largest movements
- Tangible fixed assets +€672,338
new in 2025: €672,338
- Intangible fixed assets +€92,500
new in 2025: €92,500
- Debts after one year +€670,000
new in 2025: €670,000
- Other debts +€111,518
new in 2025: €111,518
- Profit (loss) carried forward -€10,470
down €10,470 (-539.6%), from -€1,940 to -€12,410
- Gross operating margin +€16,829
up €16,829, from -€395 to €16,434
- Financial charges +€13,728
up €13,728 (+12428.3%), from €110 to €13,839
- Depreciation +€10,481
up €10,481 (+730.4%), from €1,435 to €11,916
- Other operating charges +€1,149
new in 2025: €1,149
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60 | €773,123 | +€773,063 | +1294913.4% |
| Fixed assets | 21/28 | - | €764,839 | +€764,839 | |
| Intangible fixed assets | 21 | - | €92,500 | +€92,500 | |
| Tangible fixed assets | 22/27 | - | €672,338 | +€672,338 | |
| Land and buildings | 22 | - | €672,338 | +€672,338 | |
| Current assets | 29/58 | €60 | €8,285 | +€8,225 | +13776.9% |
| Amounts receivable within one year | 40/41 | - | €1,839 | +€1,839 | |
| Other amounts receivable | 41 | - | €1,839 | +€1,839 | |
| Cash at bank and in hand | 54/58 | €60 | €5,879 | +€5,819 | +9747.8% |
| Deferred charges and accrued income | 490/1 | - | €566 | +€566 | |
| Total equity and liabilities | 10/49 | €60 | €773,123 | +€773,063 | +1294913.4% |
| Equity | 10/15 | €60 | -€10,410 | -€10,470 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,940 | -€12,410 | -€10,470 | -539.6% |
| Amounts payable | 17/49 | - | €783,533 | +€783,533 | |
| Amounts payable after more than one year | 17 | - | €670,000 | +€670,000 | |
| Financial debts | 170/4 | - | €670,000 | +€670,000 | |
| Amounts payable within one year | 42/48 | - | €112,033 | +€112,033 | |
| Trade debts | 44 | - | €515 | +€515 | |
| Suppliers | 440/4 | - | €515 | +€515 | |
| Other amounts payable | 47/48 | - | €111,518 | +€111,518 | |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,435 | €11,916 | +€10,481 | +730.4% |
| Other operating charges | 640/8 | - | €1,149 | +€1,149 | |
| Gross operating margin | 9900 | -€395 | €16,434 | +€16,829 | |
| Operating profit (loss) | 9901 | -€1,830 | €3,369 | +€5,199 | |
| Financial charges | 65/66B | €110 | €13,839 | +€13,728 | +12428.3% |
| Recurring financial charges | 65 | €110 | €13,839 | +€13,728 | +12428.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,940 | -€10,470 | -€8,529 | -439.6% |
| Profit (loss) for the period | 9904 | -€1,940 | -€10,470 | -€8,529 | -439.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,940 | -€10,470 | -€8,529 | -439.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.