ACT IN FACT: 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 IN FACT
Largest movements
- Tangible fixed assets -€8,890
down €8,890 (-2.0%), from €452,049 to €443,159
of which Furniture and vehicles: -€7,991
- Profit (loss) carried forward -€6,879
down €6,879 (-12.7%), from €53,991 to €47,112
- Gross operating margin +€18,526
up €18,526, from -€1,584 to €16,942
- Depreciation +€17,816
up €17,816 (+599%), from €2,975 to €20,791
- Other operating charges +€2,110
up €2,110 (+420%), from €502 to €2,612
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 | €472,461 | €462,039 | -€10,422 | -2.2% |
| Fixed assets | 21/28 | €452,049 | €443,159 | -€8,890 | -2.0% |
| Tangible fixed assets | 22/27 | €452,049 | €443,159 | -€8,890 | -2.0% |
| Furniture and vehicles | 24 | €449,353 | €441,362 | -€7,991 | -1.8% |
| Other tangible fixed assets | 26 | €2,696 | €1,797 | -€899 | -33.3% |
| Current assets | 29/58 | €20,412 | €18,880 | -€1,532 | -7.5% |
| Amounts receivable within one year | 40/41 | €13,998 | €12,155 | -€1,843 | -13.2% |
| Trade receivables | 40 | €9,101 | €9,877 | +€776 | +8.5% |
| Other amounts receivable | 41 | €4,897 | €2,278 | -€2,619 | -53.5% |
| Cash at bank and in hand | 54/58 | €5,734 | €5,949 | +€215 | +3.8% |
| Deferred charges and accrued income | 490/1 | €680 | €776 | +€96 | +14.1% |
| Total equity and liabilities | 10/49 | €472,461 | €462,039 | -€10,422 | -2.2% |
| Equity | 10/15 | €93,188 | €86,309 | -€6,879 | -7.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €20,648 | €20,648 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,524 | €17,524 | = | 0.0% |
| Distributable reserves | 133 | €3,123 | €3,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,991 | €47,112 | -€6,879 | -12.7% |
| Amounts payable | 17/49 | €379,273 | €375,730 | -€3,543 | -0.9% |
| Amounts payable within one year | 42/48 | €379,273 | €375,730 | -€3,543 | -0.9% |
| Trade debts | 44 | €802 | - | -€802 | |
| Suppliers | 440/4 | €802 | - | -€802 | |
| Taxes, remuneration and social security | 45 | €4,452 | - | -€4,452 | |
| Remuneration and social security | 454/9 | €4,452 | - | -€4,452 | |
| Other amounts payable | 47/48 | €374,019 | €375,730 | +€1,711 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,975 | €20,791 | +€17,816 | +599% |
| Other operating charges | 640/8 | €502 | €2,612 | +€2,110 | +420% |
| Gross operating margin | 9900 | -€1,584 | €16,942 | +€18,526 | |
| Operating profit (loss) | 9901 | -€5,061 | -€6,461 | -€1,399 | -27.6% |
| Financial charges | 65/66B | €311 | €418 | +€107 | +34.4% |
| Recurring financial charges | 65 | €311 | €418 | +€107 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,372 | -€6,879 | -€1,506 | -28.0% |
| Profit (loss) for the period | 9904 | -€5,372 | -€6,879 | -€1,506 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,372 | -€6,879 | -€1,506 | -28.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.