ACT TRANSPORT: 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 TRANSPORT
Largest movements
- Receivables after one year +€60,000
new in 2025: €60,000
- Receivables within one year -€33,246
down €33,246 (-38.6%), from €86,133 to €52,887
of which Other amounts receivable: -€42,455
- Tangible fixed assets -€14,836
down €14,836 (-19.1%), from €77,826 to €62,990
- Cash +€7,350
up €7,350 (+19.7%), from €37,383 to €44,733
mainly Receivables within one year (+€33,246) and Net result for the year (+€21,316)
- Profit (loss) carried forward +€21,316
up €21,316 (+19.3%), from €110,286 to €131,602
- Tax, wage and social debts +€5,106
up €5,106 (+11.2%), from €45,729 to €50,835
of which Taxes: +€5,897
- Trade debts -€4,270
down €4,270 (-15.1%), from €28,287 to €24,017
of which Suppliers: -€14,836
- Debts after one year -€2,305
down €2,305 (-28.6%), from €8,058 to €5,753
- Gross operating margin -€206,321
down €206,321 (-50.0%), from €412,764 to €206,443
- Other operating charges -€62,204
down €62,204 (-74.8%), from €83,186 to €20,982
- Staff costs -€41,253
down €41,253 (-21.6%), from €190,731 to €149,478
- Taxes -€21,533
down €21,533 (-94.6%), from €22,766 to €1,233
- Depreciation +€9,995
up €9,995 (+193%), from €5,180 to €15,175
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 | €201,427 | €221,475 | +€20,048 | +10.0% |
| Fixed assets | 21/28 | €77,826 | €62,990 | -€14,836 | -19.1% |
| Tangible fixed assets | 22/27 | €77,826 | €62,990 | -€14,836 | -19.1% |
| Furniture and vehicles | 24 | €77,826 | €62,990 | -€14,836 | -19.1% |
| Current assets | 29/58 | €123,601 | €158,485 | +€34,884 | +28.2% |
| Amounts receivable after more than one year | 29 | - | €60,000 | +€60,000 | |
| Trade receivables | 290 | - | €60,000 | +€60,000 | |
| Amounts receivable within one year | 40/41 | €86,133 | €52,887 | -€33,246 | -38.6% |
| Trade receivables | 40 | €36,570 | €45,779 | +€9,209 | +25.2% |
| Other amounts receivable | 41 | €49,563 | €7,108 | -€42,455 | -85.7% |
| Cash at bank and in hand | 54/58 | €37,383 | €44,733 | +€7,350 | +19.7% |
| Deferred charges and accrued income | 490/1 | €85 | €865 | +€780 | +918% |
| Total equity and liabilities | 10/49 | €201,427 | €221,475 | +€20,048 | +10.0% |
| Equity | 10/15 | €115,286 | €136,602 | +€21,316 | +18.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,286 | €131,602 | +€21,316 | +19.3% |
| Amounts payable | 17/49 | €86,141 | €84,873 | -€1,268 | -1.5% |
| Amounts payable after more than one year | 17 | €8,058 | €5,753 | -€2,305 | -28.6% |
| Financial debts | 170/4 | €8,058 | €5,753 | -€2,305 | -28.6% |
| Amounts payable within one year | 42/48 | €76,230 | €77,157 | +€927 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €2,214 | €2,305 | +€91 | +4.1% |
| Trade debts | 44 | €28,287 | €24,017 | -€4,270 | -15.1% |
| Suppliers | 440/4 | €17,388 | €2,552 | -€14,836 | -85.3% |
| Bills of exchange payable | 441 | €10,899 | €21,465 | +€10,566 | +96.9% |
| Taxes, remuneration and social security | 45 | €45,729 | €50,835 | +€5,106 | +11.2% |
| Taxes | 450/3 | €37,949 | €43,846 | +€5,897 | +15.5% |
| Remuneration and social security | 454/9 | €7,780 | €6,989 | -€791 | -10.2% |
| Accrued charges and deferred income | 492/3 | €1,853 | €1,963 | +€110 | +5.9% |
| Remuneration, social security and pensions | 62 | €190,731 | €149,478 | -€41,253 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,180 | €15,175 | +€9,995 | +193% |
| Other operating charges | 640/8 | €83,186 | €20,982 | -€62,204 | -74.8% |
| Gross operating margin | 9900 | €412,764 | €206,443 | -€206,321 | -50.0% |
| Operating profit (loss) | 9901 | €133,667 | €20,808 | -€112,859 | -84.4% |
| Financial income | 75/76B | €907 | €3,368 | +€2,461 | +271% |
| Recurring financial income | 75 | €907 | €3,368 | +€2,461 | +271% |
| Financial charges | 65/66B | €1,522 | €1,627 | +€105 | +6.9% |
| Recurring financial charges | 65 | €1,522 | €1,627 | +€105 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €133,052 | €22,549 | -€110,503 | -83.1% |
| Income taxes | 67/77 | €22,766 | €1,233 | -€21,533 | -94.6% |
| Profit (loss) for the period | 9904 | €110,286 | €21,316 | -€88,970 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €110,286 | €21,316 | -€88,970 | -80.7% |
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 18 October 2026 via checked.be.