ACT-WISE: 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-WISE
Largest movements
- Cash -€211,154
down €211,154 (-36.2%), from €583,581 to €372,428
mainly Accrued charges and deferred income (-€213,915) and Contributions, distributions and other (-€131,000)
- Receivables within one year +€35,610
up €35,610 (+7.2%), from €494,446 to €530,057
of which Trade receivables: +€64,865
- Deferred charges and accrued income -€24,286
down €24,286 (-12.3%), from €197,865 to €173,579
- Accrued charges and deferred income -€213,915
down €213,915 (-22.8%), from €938,896 to €724,981
- Other debts +€14,000
up €14,000 (+12.0%), from €117,000 to €131,000
- Staff costs -€28,298
down €28,298 (-7.9%), from €356,122 to €327,824
- Gross operating margin -€11,917
down €11,917 (-2.5%), from €485,883 to €473,965
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,307,175 | €1,099,545 | -€207,631 | -15.9% |
| Fixed assets | 21/28 | €31,282 | €23,482 | -€7,801 | -24.9% |
| Intangible fixed assets | 21 | €3,629 | €2,766 | -€862 | -23.8% |
| Tangible fixed assets | 22/27 | €26,529 | €19,590 | -€6,939 | -26.2% |
| Plant, machinery and equipment | 23 | €252 | €150 | -€102 | -40.4% |
| Furniture and vehicles | 24 | €26,277 | €19,440 | -€6,837 | -26.0% |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €1,275,893 | €1,076,063 | -€199,830 | -15.7% |
| Amounts receivable within one year | 40/41 | €494,446 | €530,057 | +€35,610 | +7.2% |
| Trade receivables | 40 | €400,325 | €465,189 | +€64,865 | +16.2% |
| Other amounts receivable | 41 | €94,122 | €64,867 | -€29,254 | -31.1% |
| Cash at bank and in hand | 54/58 | €583,581 | €372,428 | -€211,154 | -36.2% |
| Deferred charges and accrued income | 490/1 | €197,865 | €173,579 | -€24,286 | -12.3% |
| Total equity and liabilities | 10/49 | €1,307,175 | €1,099,545 | -€207,631 | -15.9% |
| Equity | 10/15 | €217,720 | €217,761 | +€41 | 0.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €92,875 | €92,875 | = | 0.0% |
| Distributable reserves | 133 | €92,875 | €92,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,845 | €74,886 | +€41 | +0.1% |
| Amounts payable | 17/49 | €1,089,455 | €881,784 | -€207,671 | -19.1% |
| Amounts payable within one year | 42/48 | €150,559 | €156,803 | +€6,244 | +4.1% |
| Taxes, remuneration and social security | 45 | €33,559 | €25,803 | -€7,756 | -23.1% |
| Remuneration and social security | 454/9 | €33,559 | €25,803 | -€7,756 | -23.1% |
| Other amounts payable | 47/48 | €117,000 | €131,000 | +€14,000 | +12.0% |
| Accrued charges and deferred income | 492/3 | €938,896 | €724,981 | -€213,915 | -22.8% |
| Non-recurring operating income | 76A | €3 | - | -€3 | |
| Remuneration, social security and pensions | 62 | €356,122 | €327,824 | -€28,298 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,570 | €10,697 | +€2,127 | +24.8% |
| Other operating charges | 640/8 | €240 | €144 | -€95 | -39.8% |
| Non-recurring operating charges | 66A | €100 | €70 | -€30 | -29.7% |
| Gross operating margin | 9900 | €485,883 | €473,965 | -€11,917 | -2.5% |
| Operating profit (loss) | 9901 | €120,852 | €135,230 | +€14,378 | +11.9% |
| Financial income | 75/76B | €373 | €1,742 | +€1,369 | +367% |
| Recurring financial income | 75 | €373 | €1,742 | +€1,369 | +367% |
| Financial charges | 65/66B | €2,895 | €3,775 | +€880 | +30.4% |
| Recurring financial charges | 65 | €2,895 | €3,775 | +€880 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | €118,329 | €133,197 | +€14,867 | +12.6% |
| Income taxes | 67/77 | €1,247 | €2,156 | +€909 | +73.0% |
| Profit (loss) for the period | 9904 | €117,083 | €131,041 | +€13,958 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €117,083 | €131,041 | +€13,958 | +11.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.