ACT NOW Solutions: 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 Solutions
Largest movements
- Tangible fixed assets +€178,341
up €178,341 (+51.0%), from €349,741 to €528,082
of which Land and buildings: +€177,663
- Cash +€47,384
up €47,384 (+107%), from €44,394 to €91,778
mainly Debts after one year (+€121,524) and Net result for the year (+€89,419)
- Current investments -€13,586
down €13,586 (-61.7%), from €22,011 to €8,425
- Debts after one year +€121,524
up €121,524 (+66.2%), from €183,632 to €305,157
- Profit (loss) carried forward +€48,242
up €48,242 (+27.1%), from €177,922 to €226,164
- Other debts +€44,639
up €44,639 (+793%), from €5,627 to €50,266
- Current portion of long-term debt +€17,448
up €17,448 (+68.3%), from €25,555 to €43,004
- Tax, wage and social debts -€11,338
down €11,338 (-40.9%), from €27,694 to €16,356
of which Remuneration and social security: -€16,861
- Gross operating margin +€16,315
up €16,315 (+10.4%), from €156,452 to €172,767
- Depreciation +€6,929
up €6,929 (+17.9%), from €38,662 to €45,591
- Financial charges +€4,389
up €4,389 (+86.3%), from €5,085 to €9,474
- Taxes -€3,127
down €3,127 (-11.1%), from €28,182 to €25,056
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 | €444,475 | €661,764 | +€217,289 | +48.9% |
| Fixed assets | 21/28 | €349,741 | €528,082 | +€178,341 | +51.0% |
| Tangible fixed assets | 22/27 | €349,741 | €528,082 | +€178,341 | +51.0% |
| Land and buildings | 22 | €273,451 | €451,114 | +€177,663 | +65.0% |
| Plant, machinery and equipment | 23 | €21,193 | €26,568 | +€5,375 | +25.4% |
| Furniture and vehicles | 24 | €38,027 | €35,469 | -€2,558 | -6.7% |
| Other tangible fixed assets | 26 | €17,070 | €14,931 | -€2,139 | -12.5% |
| Current assets | 29/58 | €94,734 | €133,682 | +€38,948 | +41.1% |
| Amounts receivable within one year | 40/41 | €27,894 | €32,347 | +€4,453 | +16.0% |
| Trade receivables | 40 | - | €20,200 | +€20,200 | |
| Other amounts receivable | 41 | €27,894 | €12,147 | -€15,747 | -56.5% |
| Current investments | 50/53 | €22,011 | €8,425 | -€13,586 | -61.7% |
| Cash at bank and in hand | 54/58 | €44,394 | €91,778 | +€47,384 | +107% |
| Deferred charges and accrued income | 490/1 | €435 | €1,132 | +€697 | +160% |
| Total equity and liabilities | 10/49 | €444,475 | €661,764 | +€217,289 | +48.9% |
| Equity | 10/15 | €196,472 | €244,714 | +€48,242 | +24.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,922 | €226,164 | +€48,242 | +27.1% |
| Amounts payable | 17/49 | €248,004 | €417,050 | +€169,047 | +68.2% |
| Amounts payable after more than one year | 17 | €183,632 | €305,157 | +€121,524 | +66.2% |
| Financial debts | 170/4 | €183,632 | €305,157 | +€121,524 | +66.2% |
| Amounts payable within one year | 42/48 | €64,371 | €111,894 | +€47,523 | +73.8% |
| Current portion of amounts payable after more than one year | 42 | €25,555 | €43,004 | +€17,448 | +68.3% |
| Trade debts | 44 | €5,495 | €2,268 | -€3,227 | -58.7% |
| Suppliers | 440/4 | €5,495 | €2,268 | -€3,227 | -58.7% |
| Taxes, remuneration and social security | 45 | €27,694 | €16,356 | -€11,338 | -40.9% |
| Taxes | 450/3 | €10,833 | €16,356 | +€5,523 | +51.0% |
| Remuneration and social security | 454/9 | €16,861 | - | -€16,861 | |
| Other amounts payable | 47/48 | €5,627 | €50,266 | +€44,639 | +793% |
| Remuneration, social security and pensions | 62 | - | €861 | +€861 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,662 | €45,591 | +€6,929 | +17.9% |
| Other operating charges | 640/8 | €2,158 | €2,665 | +€506 | +23.5% |
| Gross operating margin | 9900 | €156,452 | €172,767 | +€16,315 | +10.4% |
| Operating profit (loss) | 9901 | €115,632 | €123,650 | +€8,018 | +6.9% |
| Financial income | 75/76B | €63 | €298 | +€235 | +373% |
| Recurring financial income | 75 | €63 | €298 | +€235 | +373% |
| Financial charges | 65/66B | €5,085 | €9,474 | +€4,389 | +86.3% |
| Recurring financial charges | 65 | €5,085 | €9,474 | +€4,389 | +86.3% |
| Profit (loss) for the period before taxes | 9903 | €110,610 | €114,475 | +€3,865 | +3.5% |
| Income taxes | 67/77 | €28,182 | €25,056 | -€3,127 | -11.1% |
| Profit (loss) for the period | 9904 | €82,427 | €89,419 | +€6,991 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €82,427 | €89,419 | +€6,991 | +8.5% |
Source: filed annual accounts (NBB), financial years ended 28 June 2024 and 28 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.