ACT Immobilier: 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 Immobilier
Largest movements
- Tangible fixed assets -€4,377
down €4,377 (-5.1%), from €86,278 to €81,901
of which Land and buildings: -€2,682
- Cash -€2,493
down €2,493 (-67.9%), from €3,669 to €1,176
mainly Debts after one year (-€4,347) and Accrued charges and deferred income (-€3,418)
- Debts after one year -€4,347
down €4,347 (-20.4%), from €21,283 to €16,936
- Accrued charges and deferred income -€3,418
no longer reported in 2025 (was €3,418)
- Profit (loss) carried forward -€1,313
down €1,313 (-3.9%), from -€33,551 to -€34,864
- Trade debts +€1,266
up €1,266 (+177%), from €715 to €1,981
- Gross operating margin +€1,072
up €1,072 (+22.0%), from €4,871 to €5,943
- Depreciation -€1,046
down €1,046 (-19.3%), from €5,423 to €4,377
- Other operating charges +€165
up €165 (+18.6%), from €889 to €1,054
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 | €89,947 | €83,077 | -€6,870 | -7.6% |
| Fixed assets | 21/28 | €86,278 | €81,901 | -€4,377 | -5.1% |
| Tangible fixed assets | 22/27 | €86,278 | €81,901 | -€4,377 | -5.1% |
| Land and buildings | 22 | €84,583 | €81,901 | -€2,682 | -3.2% |
| Furniture and vehicles | 24 | €1,695 | - | -€1,695 | |
| Current assets | 29/58 | €3,669 | €1,176 | -€2,493 | -67.9% |
| Cash at bank and in hand | 54/58 | €3,669 | €1,176 | -€2,493 | -67.9% |
| Total equity and liabilities | 10/49 | €89,947 | €83,077 | -€6,870 | -7.6% |
| Equity | 10/15 | €31,548 | €30,235 | -€1,313 | -4.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,551 | -€34,864 | -€1,313 | -3.9% |
| Amounts payable | 17/49 | €58,399 | €52,842 | -€5,557 | -9.5% |
| Amounts payable after more than one year | 17 | €21,283 | €16,936 | -€4,347 | -20.4% |
| Financial debts | 170/4 | €21,283 | €16,936 | -€4,347 | -20.4% |
| Amounts payable within one year | 42/48 | €33,698 | €35,906 | +€2,208 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €4,278 | €4,347 | +€69 | +1.6% |
| Trade debts | 44 | €715 | €1,981 | +€1,266 | +177% |
| Suppliers | 440/4 | €715 | €1,981 | +€1,266 | +177% |
| Other amounts payable | 47/48 | €28,705 | €29,578 | +€873 | +3.0% |
| Accrued charges and deferred income | 492/3 | €3,418 | - | -€3,418 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,423 | €4,377 | -€1,046 | -19.3% |
| Other operating charges | 640/8 | €889 | €1,054 | +€165 | +18.6% |
| Gross operating margin | 9900 | €4,871 | €5,943 | +€1,072 | +22.0% |
| Operating profit (loss) | 9901 | -€1,441 | €512 | +€1,953 | |
| Financial charges | 65/66B | €1,843 | €1,825 | -€18 | -1.0% |
| Recurring financial charges | 65 | €1,843 | €1,825 | -€18 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,284 | -€1,313 | +€1,971 | +60.0% |
| Profit (loss) for the period | 9904 | -€3,284 | -€1,313 | +€1,971 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,284 | -€1,313 | +€1,971 | +60.0% |
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 27 October 2026 via checked.be.