ACT2.be: what changed
Two fiscal 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.
ACT2.be
Largest movements
- Receivables after one year +€79,600
up €79,600 (+69.5%), from €114,493 to €194,093
- Cash -€17,641
down €17,641 (-90.4%), from €19,511 to €1,870
mainly Receivables after one year (-€79,600) and Tax, wage and social debts (-€3,338)
- Receivables within one year -€3,958
down €3,958 (-40.0%), from €9,903 to €5,946
of which Trade receivables: -€3,860
- Tangible fixed assets -€3,664
down €3,664 (-18.5%), from €19,754 to €16,090
- Other debts +€31,880
up €31,880 (+109.8%), from €29,024 to €60,904
- Trade debts +€20,148
up €20,148 (+277.6%), from €7,259 to €27,407
- Profit (loss) carried forward +€6,511
up €6,511 (+9.6%), from €67,518 to €74,029
- Tax, wage and social debts -€3,338
down €3,338 (-17.3%), from €19,308 to €15,970
- Gross operating margin +€9,239
up €9,239 (+68.8%), from €13,427 to €22,666
- Other operating charges +€4,933
up €4,933 (+4932.7%), from €100 to €5,033
- Taxes +€4,352
up €4,352 (+234.8%), from €1,853 to €6,205
- Financial charges -€2,989
down €2,989 (-33.6%), from €8,886 to €5,897
- Depreciation -€705
down €705 (-16.1%), from €4,369 to €3,664
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,739 | €220,813 | +€56,073 | +34.0% |
| Fixed assets | 21/28 | €20,029 | €16,365 | -€3,664 | -18.3% |
| Tangible fixed assets | 22/27 | €19,754 | €16,090 | -€3,664 | -18.5% |
| Land and buildings | 22 | €19,754 | €16,090 | -€3,664 | -18.5% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €144,710 | €204,448 | +€59,737 | +41.3% |
| Amounts receivable after more than one year | 29 | €114,493 | €194,093 | +€79,600 | +69.5% |
| Other amounts receivable | 291 | €114,493 | €194,093 | +€79,600 | +69.5% |
| Amounts receivable within one year | 40/41 | €9,903 | €5,946 | -€3,958 | -40.0% |
| Trade receivables | 40 | €6,245 | €2,385 | -€3,860 | -61.8% |
| Other amounts receivable | 41 | €3,659 | €3,561 | -€98 | -2.7% |
| Cash at bank and in hand | 54/58 | €19,511 | €1,870 | -€17,641 | -90.4% |
| Deferred charges and accrued income | 490/1 | €802 | €2,538 | +€1,736 | +216.3% |
| Total equity and liabilities | 10/49 | €164,739 | €220,813 | +€56,073 | +34.0% |
| Equity | 10/15 | €90,022 | €96,533 | +€6,511 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,904 | €3,904 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,044 | €2,044 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,518 | €74,029 | +€6,511 | +9.6% |
| Amounts payable | 17/49 | €74,717 | €124,280 | +€49,563 | +66.3% |
| Amounts payable within one year | 42/48 | €74,717 | €124,280 | +€49,563 | +66.3% |
| Financial debts | 43 | €19,126 | €19,998 | +€872 | +4.6% |
| Credit institutions | 430/8 | €19,126 | €19,998 | +€872 | +4.6% |
| Trade debts | 44 | €7,259 | €27,407 | +€20,148 | +277.6% |
| Suppliers | 440/4 | €7,259 | €27,407 | +€20,148 | +277.6% |
| Taxes, remuneration and social security | 45 | €19,308 | €15,970 | -€3,338 | -17.3% |
| Taxes | 450/3 | €19,308 | €15,970 | -€3,338 | -17.3% |
| Other amounts payable | 47/48 | €29,024 | €60,904 | +€31,880 | +109.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,369 | €3,664 | -€705 | -16.1% |
| Other operating charges | 640/8 | €100 | €5,033 | +€4,933 | +4932.7% |
| Gross operating margin | 9900 | €13,427 | €22,666 | +€9,239 | +68.8% |
| Operating profit (loss) | 9901 | €8,958 | €13,969 | +€5,011 | +55.9% |
| Financial income | 75/76B | €5,251 | €4,644 | -€607 | -11.6% |
| Recurring financial income | 75 | €5,251 | €4,644 | -€607 | -11.6% |
| Financial charges | 65/66B | €8,886 | €5,897 | -€2,989 | -33.6% |
| Recurring financial charges | 65 | €8,886 | €5,897 | -€2,989 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €5,323 | €12,716 | +€7,393 | +138.9% |
| Income taxes | 67/77 | €1,853 | €6,205 | +€4,352 | +234.8% |
| Profit (loss) for the period | 9904 | €3,470 | €6,511 | +€3,041 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,470 | €6,511 | +€3,041 | +87.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.