ACT-IT: 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-IT
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€62,970
2024 · €56,069-€119,040
Equity
€392,536
2024 · €455,506-€62,970
Cash
€36,725
2024 · €26,469+€10,256
Balance sheet total
€3.0m
2024 · €2.2m+€747,184
Largest movements
Assets
- Tangible fixed assets +€717,349
up €717,349 (+32.7%), from €2.2m to €2.9m
of which Land and buildings: +€531,231
Equity and liabilities
- Other debts +€714,224
up €714,224 (+133%), from €537,332 to €1.3m
- Current portion of long-term debt +€88,414
up €88,414 (+54.5%), from €162,318 to €250,732
- Profit (loss) carried forward -€62,970
new in 2025: -€62,970
- Debts after one year +€36,450
up €36,450 (+3.6%), from €1.0m to €1.0m
Income statement
- Gross operating margin -€210,757
down €210,757 (-96.8%), from €217,782 to €7,025
- Depreciation -€65,857
down €65,857 (-92.7%), from €71,019 to €5,163
- Financial charges -€24,636
down €24,636 (-43.0%), from €57,327 to €32,691
- Taxes -€13,246
down €13,246 (-55.1%), from €24,053 to €10,807
- Other operating charges +€13,156
up €13,156 (+161%), from €8,184 to €21,340
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
€56,069
Gross operating margin
-€210,757
Depreciation
+€65,857
Other operating charges
-€13,156
Other operating items
+€1,154
Financial income
-€20
Financial charges
+€24,636
Taxes
+€13,246
Result 2025
-€62,970
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€617,877
Investment
-€732,485
Financing
+€124,864
Cash 2024
€26,469
From operations (derived)
+€617,877
Net result for the year
-€62,970
Depreciation
+€5,163
Receivables within one year
+€4,367
Deferred charges and accrued income
-€13,974
Trade debts
-€13,020
Tax, wage and social debts
-€8,699
Other debts
+€714,224
Accrued charges and deferred income
-€7,215
Investment (derived)
-€732,485
Investment in fixed assets (net)
-€722,512
Current investments
-€9,973
Financing
+€124,864
Debts after one year
+€36,450
Current portion of long-term debt
+€88,414
Cash 2025
€36,725
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,246,947 | €2,994,131 | +€747,184 | +33.3% |
| Fixed assets | 21/28 | €2,194,062 | €2,911,410 | +€717,349 | +32.7% |
| Tangible fixed assets | 22/27 | €2,194,062 | €2,911,410 | +€717,349 | +32.7% |
| Land and buildings | 22 | €2,033,302 | €2,564,532 | +€531,231 | +26.1% |
| Furniture and vehicles | 24 | €34,500 | €169,993 | +€135,493 | +393% |
| Other tangible fixed assets | 26 | €126,260 | €176,886 | +€50,626 | +40.1% |
| Current assets | 29/58 | €52,885 | €82,721 | +€29,836 | +56.4% |
| Amounts receivable within one year | 40/41 | €19,949 | €15,581 | -€4,367 | -21.9% |
| Trade receivables | 40 | €7,400 | €1,995 | -€5,405 | -73.0% |
| Other amounts receivable | 41 | €12,549 | €13,586 | +€1,038 | +8.3% |
| Current investments | 50/53 | €5,027 | €15,000 | +€9,973 | +198% |
| Cash at bank and in hand | 54/58 | €26,469 | €36,725 | +€10,256 | +38.7% |
| Deferred charges and accrued income | 490/1 | €1,441 | €15,414 | +€13,974 | +970% |
| Total equity and liabilities | 10/49 | €2,246,947 | €2,994,131 | +€747,184 | +33.3% |
| Equity | 10/15 | €455,506 | €392,536 | -€62,970 | -13.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €449,306 | €449,306 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €384 | €384 | = | 0.0% |
| Distributable reserves | 133 | €448,922 | €448,922 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€62,970 | -€62,970 | |
| Amounts payable | 17/49 | €1,791,441 | €2,601,595 | +€810,155 | +45.2% |
| Amounts payable after more than one year | 17 | €1,011,719 | €1,048,169 | +€36,450 | +3.6% |
| Financial debts | 170/4 | €1,011,719 | €1,048,169 | +€36,450 | +3.6% |
| Amounts payable within one year | 42/48 | €772,507 | €1,553,426 | +€780,920 | +101% |
| Current portion of amounts payable after more than one year | 42 | €162,318 | €250,732 | +€88,414 | +54.5% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €47,690 | €34,670 | -€13,020 | -27.3% |
| Suppliers | 440/4 | €47,690 | €34,670 | -€13,020 | -27.3% |
| Taxes, remuneration and social security | 45 | €25,166 | €16,468 | -€8,699 | -34.6% |
| Taxes | 450/3 | €25,166 | €11,194 | -€13,973 | -55.5% |
| Remuneration and social security | 454/9 | €0 | €5,274 | +€5,274 | |
| Other amounts payable | 47/48 | €537,332 | €1,251,556 | +€714,224 | +133% |
| Accrued charges and deferred income | 492/3 | €7,215 | €0 | -€7,215 | -100% |
| Non-recurring operating income | 76A | €8,068 | €0 | -€8,068 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,019 | €5,163 | -€65,857 | -92.7% |
| Other operating charges | 640/8 | €8,184 | €21,340 | +€13,156 | +161% |
| Non-recurring operating charges | 66A | €1,154 | €0 | -€1,154 | -100% |
| Gross operating margin | 9900 | €217,782 | €7,025 | -€210,757 | -96.8% |
| Operating profit (loss) | 9901 | €137,425 | -€19,478 | -€156,903 | |
| Financial income | 75/76B | €25 | €6 | -€20 | -77.8% |
| Recurring financial income | 75 | €25 | €6 | -€20 | -77.8% |
| Financial charges | 65/66B | €57,327 | €32,691 | -€24,636 | -43.0% |
| Recurring financial charges | 65 | €57,327 | €32,691 | -€24,636 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €80,123 | -€52,164 | -€132,286 | |
| Income taxes | 67/77 | €24,053 | €10,807 | -€13,246 | -55.1% |
| Profit (loss) for the period | 9904 | €56,069 | -€62,970 | -€119,040 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,069 | -€62,970 | -€119,040 |
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 14 October 2026 via checked.be.