ACT NOW: 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 NOW
Largest movements
- Receivables within one year +€72,810
up €72,810 (+81.0%), from €89,879 to €162,689
of which Other amounts receivable: +€54,063
- Cash +€49,202
up €49,202 (+153%), from €32,136 to €81,338
mainly Tax, wage and social debts (+€62,952) and Net result for the year (+€60,980)
- Deferred charges and accrued income +€13,199
up €13,199 (+641%), from €2,060 to €15,259
- Tangible fixed assets -€10,894
down €10,894 (-82.9%), from €13,143 to €2,249
- Intangible fixed assets -€4,127
down €4,127 (-61.1%), from €6,757 to €2,631
- Tax, wage and social debts +€62,952
up €62,952 (+631%), from €9,982 to €72,934
of which Remuneration and social security: +€31,488
- Reserves +€35,980
up €35,980 (+37.7%), from €95,342 to €131,322
- Other debts +€30,224
up €30,224 (+1,065%), from €2,838 to €33,062
- Current portion of long-term debt -€4,613
down €4,613 (-100%), from €4,613 to €0
- Trade debts -€3,276
down €3,276 (-10.6%), from €31,013 to €27,737
- Staff costs +€85,911
up €85,911 (+45.7%), from €188,175 to €274,086
- Taxes -€3,891
down €3,891 (-18.3%), from €21,235 to €17,344
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 | €144,788 | €266,054 | +€121,266 | +83.8% |
| Fixed assets | 21/28 | €20,712 | €6,768 | -€13,944 | -67.3% |
| Intangible fixed assets | 21 | €6,757 | €2,631 | -€4,127 | -61.1% |
| Tangible fixed assets | 22/27 | €13,143 | €2,249 | -€10,894 | -82.9% |
| Furniture and vehicles | 24 | €13,143 | €2,249 | -€10,894 | -82.9% |
| Financial fixed assets | 28 | €812 | €1,889 | +€1,077 | +133% |
| Current assets | 29/58 | €124,075 | €259,286 | +€135,210 | +109% |
| Amounts receivable within one year | 40/41 | €89,879 | €162,689 | +€72,810 | +81.0% |
| Trade receivables | 40 | €67,452 | €86,199 | +€18,747 | +27.8% |
| Other amounts receivable | 41 | €22,427 | €76,489 | +€54,063 | +241% |
| Cash at bank and in hand | 54/58 | €32,136 | €81,338 | +€49,202 | +153% |
| Deferred charges and accrued income | 490/1 | €2,060 | €15,259 | +€13,199 | +641% |
| Total equity and liabilities | 10/49 | €144,788 | €266,054 | +€121,266 | +83.8% |
| Equity | 10/15 | €96,342 | €132,322 | +€35,980 | +37.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €95,342 | €131,322 | +€35,980 | +37.7% |
| Distributable reserves | 133 | €95,342 | €131,322 | +€35,980 | +37.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €48,446 | €133,732 | +€85,287 | +176% |
| Amounts payable within one year | 42/48 | €48,446 | €133,732 | +€85,287 | +176% |
| Current portion of amounts payable after more than one year | 42 | €4,613 | €0 | -€4,613 | -100% |
| Trade debts | 44 | €31,013 | €27,737 | -€3,276 | -10.6% |
| Suppliers | 440/4 | €31,013 | €27,737 | -€3,276 | -10.6% |
| Taxes, remuneration and social security | 45 | €9,982 | €72,934 | +€62,952 | +631% |
| Taxes | 450/3 | €254 | €31,718 | +€31,464 | +12,381% |
| Remuneration and social security | 454/9 | €9,728 | €41,216 | +€31,488 | +324% |
| Other amounts payable | 47/48 | €2,838 | €33,062 | +€30,224 | +1,065% |
| Remuneration, social security and pensions | 62 | €188,175 | €274,086 | +€85,911 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,468 | €7,730 | -€2,738 | -26.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €788 | +€788 | |
| Other operating charges | 640/8 | €906 | €1,539 | +€633 | +69.9% |
| Non-recurring operating charges | 66A | - | €1,812 | +€1,812 | |
| Gross operating margin | 9900 | €366,158 | €363,839 | -€2,319 | -0.6% |
| Operating profit (loss) | 9901 | €166,610 | €77,885 | -€88,725 | -53.3% |
| Financial income | 75/76B | €99 | €1,542 | +€1,442 | +1,455% |
| Recurring financial income | 75 | €99 | €1,542 | +€1,442 | +1,455% |
| Financial charges | 65/66B | €1,158 | €1,102 | -€56 | -4.8% |
| Recurring financial charges | 65 | €1,158 | €1,102 | -€56 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €165,551 | €78,324 | -€87,227 | -52.7% |
| Income taxes | 67/77 | €21,235 | €17,344 | -€3,891 | -18.3% |
| Profit (loss) for the period | 9904 | €144,316 | €60,980 | -€83,336 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €144,316 | €60,980 | -€83,336 | -57.7% |
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 23 October 2026 via checked.be.