ACT Mgt: 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 Mgt
Largest movements
- Cash -€2,710
down €2,710 (-92.4%), from €2,934 to €224
mainly Tax, wage and social debts (-€2,863) and Net result for the year (-€2,811)
- Receivables within one year -€1,666
down €1,666 (-94.0%), from €1,772 to €106
- Tax, wage and social debts -€2,863
down €2,863 (-100%), from €2,863 to €0
- Profit (loss) carried forward -€2,811
down €2,811, from €1,155 to -€1,656
- Other debts +€1,211
new in 2024: €1,211
- Trade debts +€87
up €87 (+14.8%), from €587 to €674
- Other operating charges +€249
new in 2024: €249
- Gross operating margin -€54
down €54 (-2.5%), from -€2,176 to -€2,230
- Financial charges -€52
down €52 (-13.6%), from €384 to €332
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,706 | €330 | -€4,376 | -93.0% |
| Current assets | 29/58 | €4,706 | €330 | -€4,376 | -93.0% |
| Amounts receivable within one year | 40/41 | €1,772 | €106 | -€1,666 | -94.0% |
| Other amounts receivable | 41 | €1,772 | €106 | -€1,666 | -94.0% |
| Cash at bank and in hand | 54/58 | €2,934 | €224 | -€2,710 | -92.4% |
| Total equity and liabilities | 10/49 | €4,706 | €330 | -€4,376 | -93.0% |
| Equity | 10/15 | €1,255 | -€1,556 | -€2,811 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,155 | -€1,656 | -€2,811 | |
| Amounts payable | 17/49 | €3,450 | €1,886 | -€1,565 | -45.3% |
| Amounts payable within one year | 42/48 | €3,450 | €1,886 | -€1,565 | -45.3% |
| Trade debts | 44 | €587 | €674 | +€87 | +14.8% |
| Suppliers | 440/4 | €587 | €674 | +€87 | +14.8% |
| Taxes, remuneration and social security | 45 | €2,863 | €0 | -€2,863 | -100% |
| Taxes | 450/3 | €2,863 | €0 | -€2,863 | -100% |
| Other amounts payable | 47/48 | - | €1,211 | +€1,211 | |
| Other operating charges | 640/8 | - | €249 | +€249 | |
| Gross operating margin | 9900 | -€2,176 | -€2,230 | -€54 | -2.5% |
| Operating profit (loss) | 9901 | -€2,176 | -€2,479 | -€303 | -13.9% |
| Financial charges | 65/66B | €384 | €332 | -€52 | -13.6% |
| Recurring financial charges | 65 | €384 | €332 | -€52 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,561 | -€2,811 | -€250 | -9.8% |
| Profit (loss) for the period | 9904 | -€2,561 | -€2,811 | -€250 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,561 | -€2,811 | -€250 | -9.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.