ACT IN GAMES: 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 GAMES
Largest movements
- Stocks and contracts +€26,688
up €26,688 (+136%), from €19,656 to €46,343
- Receivables within one year +€25,114
up €25,114 (+148%), from €17,004 to €42,118
of which Trade receivables: +€31,869
- Cash -€13,552
down €13,552 (-23.3%), from €58,203 to €44,651
mainly Stocks and contracts (-€26,688) and Receivables within one year (-€25,114)
- Deferred charges and accrued income -€2,702
down €2,702 (-42.9%), from €6,293 to €3,591
- Trade debts +€30,315
up €30,315 (+192%), from €15,778 to €46,093
- Tax, wage and social debts +€5,556
up €5,556 (+179%), from €3,103 to €8,659
of which Remuneration and social security: +€4,755
- Reserves +€3,000
up €3,000 (+7.5%), from €40,000 to €43,000
- Other debts -€2,896
down €2,896 (-24.7%), from €11,707 to €8,811
- Staff costs +€23,725
up €23,725 (+213%), from €11,115 to €34,840
- Gross operating margin +€20,271
up €20,271 (+99.1%), from €20,456 to €40,727
- Taxes +€1,178
up €1,178 (+328%), from €359 to €1,537
- Depreciation +€548
new in 2025: €548
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 | €101,155 | €137,807 | +€36,652 | +36.2% |
| Fixed assets | 21/28 | - | €1,104 | +€1,104 | |
| Tangible fixed assets | 22/27 | - | €1,104 | +€1,104 | |
| Furniture and vehicles | 24 | - | €1,104 | +€1,104 | |
| Current assets | 29/58 | €101,155 | €136,703 | +€35,548 | +35.1% |
| Stocks and contracts in progress | 3 | €19,656 | €46,343 | +€26,688 | +136% |
| Stocks | 30/36 | €19,656 | €46,343 | +€26,688 | +136% |
| Amounts receivable within one year | 40/41 | €17,004 | €42,118 | +€25,114 | +148% |
| Trade receivables | 40 | €6,797 | €38,666 | +€31,869 | +469% |
| Other amounts receivable | 41 | €10,207 | €3,452 | -€6,755 | -66.2% |
| Cash at bank and in hand | 54/58 | €58,203 | €44,651 | -€13,552 | -23.3% |
| Deferred charges and accrued income | 490/1 | €6,293 | €3,591 | -€2,702 | -42.9% |
| Total equity and liabilities | 10/49 | €101,155 | €137,807 | +€36,652 | +36.2% |
| Equity | 10/15 | €70,567 | €73,744 | +€3,177 | +4.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €43,000 | +€3,000 | +7.5% |
| Distributable reserves | 133 | €40,000 | €43,000 | +€3,000 | +7.5% |
| Profit (loss) carried forward | 14 | €567 | €744 | +€177 | +31.1% |
| Amounts payable | 17/49 | €30,588 | €64,064 | +€33,475 | +109% |
| Amounts payable within one year | 42/48 | €30,588 | €63,564 | +€32,975 | +108% |
| Trade debts | 44 | €15,778 | €46,093 | +€30,315 | +192% |
| Suppliers | 440/4 | €15,778 | €46,093 | +€30,315 | +192% |
| Taxes, remuneration and social security | 45 | €3,103 | €8,659 | +€5,556 | +179% |
| Taxes | 450/3 | €180 | €981 | +€801 | +446% |
| Remuneration and social security | 454/9 | €2,924 | €7,678 | +€4,755 | +163% |
| Other amounts payable | 47/48 | €11,707 | €8,811 | -€2,896 | -24.7% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €11,115 | €34,840 | +€23,725 | +213% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €548 | +€548 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €20,456 | €40,727 | +€20,271 | +99.1% |
| Operating profit (loss) | 9901 | €8,953 | €4,940 | -€4,014 | -44.8% |
| Financial income | 75/76B | €0 | €3 | +€3 | +15,500% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +15,500% |
| Financial charges | 65/66B | €311 | €229 | -€81 | -26.2% |
| Recurring financial charges | 65 | €311 | €229 | -€81 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €8,643 | €4,713 | -€3,929 | -45.5% |
| Income taxes | 67/77 | €359 | €1,537 | +€1,178 | +328% |
| Profit (loss) for the period | 9904 | €8,284 | €3,177 | -€5,107 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,284 | €3,177 | -€5,107 | -61.7% |
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 30 October 2026 via checked.be.