ACT ON RISK: 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 ON RISK
Largest movements
- Cash -€4,494
down €4,494 (-81.5%), from €5,517 to €1,023
mainly Net result for the year (-€9,281) and Receivables within one year (-€54)
- Profit (loss) carried forward -€9,281
down €9,281 (-10.6%), from -€87,973 to -€97,254
- Other debts +€4,841
up €4,841 (+5.5%), from €88,086 to €92,927
- Other operating charges -€9,441
no longer reported in 2025 (was €9,441)
- Gross operating margin -€9,236
new in 2025: -€9,236
- Purchases and services +€9,236
new in 2025: €9,236
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 | €6,313 | €1,873 | -€4,440 | -70.3% |
| Current assets | 29/58 | €6,313 | €1,873 | -€4,440 | -70.3% |
| Amounts receivable within one year | 40/41 | €796 | €851 | +€54 | +6.8% |
| Trade receivables | 40 | €215 | - | -€215 | |
| Other amounts receivable | 41 | €581 | €851 | +€270 | +46.4% |
| Cash at bank and in hand | 54/58 | €5,517 | €1,023 | -€4,494 | -81.5% |
| Total equity and liabilities | 10/49 | €6,313 | €1,873 | -€4,440 | -70.3% |
| Equity | 10/15 | -€81,773 | -€91,054 | -€9,281 | -11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,973 | -€97,254 | -€9,281 | -10.6% |
| Amounts payable | 17/49 | €88,086 | €92,927 | +€4,841 | +5.5% |
| Amounts payable within one year | 42/48 | €88,086 | €92,927 | +€4,841 | +5.5% |
| Other amounts payable | 47/48 | €88,086 | €92,927 | +€4,841 | +5.5% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €9,236 | +€9,236 | |
| Other operating charges | 640/8 | €9,441 | - | -€9,441 | |
| Gross operating margin | 9900 | - | -€9,236 | -€9,236 | |
| Operating profit (loss) | 9901 | -€9,441 | -€9,236 | +€205 | +2.2% |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | -€9,441 | -€9,281 | +€160 | +1.7% |
| Profit (loss) for the period | 9904 | -€9,441 | -€9,281 | +€160 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,441 | -€9,281 | +€160 | +1.7% |
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 29 October 2026 via checked.be.