ACT SERVICES: 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 SERVICES
Largest movements
- Cash +€4,511
up €4,511 (+126%), from €3,590 to €8,101
mainly Trade debts (+€4,287) and Other debts (+€2,293)
- Receivables within one year +€3,441
up €3,441 (+95.1%), from €3,619 to €7,060
of which Other amounts receivable: +€3,426
- Tangible fixed assets -€1,491
down €1,491 (-12.9%), from €11,589 to €10,098
of which Land and buildings: -€1,247
- Trade debts +€4,287
up €4,287 (+40.0%), from €10,725 to €15,012
- Other debts +€2,293
up €2,293 (+188%), from €1,223 to €3,516
- Tax, wage and social debts -€1,403
down €1,403 (-75.0%), from €1,870 to €468
- Profit (loss) carried forward +€883
up €883 (+45.6%), from -€1,936 to -€1,053
- Accrued charges and deferred income +€401
up €401 (+47.2%), from €851 to €1,252
- Gross operating margin +€6,690
up €6,690 (+498%), from €1,344 to €8,034
- Staff costs +€3,870
new in 2025: €3,870
- Write-downs -€2,597
new in 2025: -€2,597
- Other operating charges +€2,549
up €2,549 (+686%), from €372 to €2,920
- Financial charges +€619
up €619 (+194%), from €319 to €938
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 | €18,932 | €25,394 | +€6,461 | +34.1% |
| Fixed assets | 21/28 | €11,724 | €10,233 | -€1,491 | -12.7% |
| Tangible fixed assets | 22/27 | €11,589 | €10,098 | -€1,491 | -12.9% |
| Land and buildings | 22 | €8,984 | €7,737 | -€1,247 | -13.9% |
| Furniture and vehicles | 24 | €2,604 | €2,361 | -€243 | -9.3% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €7,209 | €15,161 | +€7,952 | +110% |
| Amounts receivable within one year | 40/41 | €3,619 | €7,060 | +€3,441 | +95.1% |
| Trade receivables | 40 | €2,924 | €2,939 | +€15 | +0.5% |
| Other amounts receivable | 41 | €695 | €4,121 | +€3,426 | +493% |
| Cash at bank and in hand | 54/58 | €3,590 | €8,101 | +€4,511 | +126% |
| Total equity and liabilities | 10/49 | €18,932 | €25,394 | +€6,461 | +34.1% |
| Equity | 10/15 | €4,264 | €5,147 | +€883 | +20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,936 | -€1,053 | +€883 | +45.6% |
| Amounts payable | 17/49 | €14,668 | €20,247 | +€5,578 | +38.0% |
| Amounts payable within one year | 42/48 | €13,818 | €18,995 | +€5,177 | +37.5% |
| Trade debts | 44 | €10,725 | €15,012 | +€4,287 | +40.0% |
| Suppliers | 440/4 | €10,725 | €15,012 | +€4,287 | +40.0% |
| Taxes, remuneration and social security | 45 | €1,870 | €468 | -€1,403 | -75.0% |
| Taxes | 450/3 | €1,870 | €468 | -€1,403 | -75.0% |
| Other amounts payable | 47/48 | €1,223 | €3,516 | +€2,293 | +188% |
| Accrued charges and deferred income | 492/3 | €851 | €1,252 | +€401 | +47.2% |
| Remuneration, social security and pensions | 62 | - | €3,870 | +€3,870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,020 | €2,019 | -€1 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,597 | -€2,597 | |
| Other operating charges | 640/8 | €372 | €2,920 | +€2,549 | +686% |
| Non-recurring operating charges | 66A | €971 | - | -€971 | |
| Gross operating margin | 9900 | €1,344 | €8,034 | +€6,690 | +498% |
| Operating profit (loss) | 9901 | -€2,018 | €1,821 | +€3,839 | |
| Financial income | 75/76B | €301 | €0 | -€301 | -100.0% |
| Recurring financial income | 75 | €301 | €0 | -€301 | -100.0% |
| Financial charges | 65/66B | €319 | €938 | +€619 | +194% |
| Recurring financial charges | 65 | €319 | €938 | +€619 | +194% |
| Profit (loss) for the period before taxes | 9903 | -€2,036 | €883 | +€2,919 | |
| Profit (loss) for the period | 9904 | -€2,036 | €883 | +€2,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,036 | €883 | +€2,919 |
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 19 October 2026 via checked.be.