Acta: 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.
Acta
Largest movements
- Cash +€154,322
up €154,322 (+91.6%), from €168,441 to €322,763
mainly Net result for the year (+€177,616) and Other debts (+€4,907)
- Receivables within one year +€6,910
up €6,910 (+6.7%), from €103,670 to €110,579
- Reserves +€177,616
up €177,616 (+78.6%), from €226,003 to €403,619
- Tax, wage and social debts -€16,585
down €16,585 (-43.7%), from €37,956 to €21,370
- Other debts +€4,907
up €4,907 (+77.8%), from €6,306 to €11,213
- Gross operating margin -€40,416
down €40,416 (-13.7%), from €295,275 to €254,859
- Taxes +€7,588
up €7,588 (+11.0%), from €69,264 to €76,852
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.
Cash bridge derived
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 | €272,110 | €437,542 | +€165,432 | +60.8% |
| Fixed assets | 21/28 | - | €4,200 | +€4,200 | |
| Tangible fixed assets | 22/27 | - | €4,200 | +€4,200 | |
| Other tangible fixed assets | 26 | - | €4,200 | +€4,200 | |
| Current assets | 29/58 | €272,110 | €433,342 | +€161,232 | +59.3% |
| Amounts receivable within one year | 40/41 | €103,670 | €110,579 | +€6,910 | +6.7% |
| Trade receivables | 40 | €103,670 | €110,579 | +€6,910 | +6.7% |
| Cash at bank and in hand | 54/58 | €168,441 | €322,763 | +€154,322 | +91.6% |
| Total equity and liabilities | 10/49 | €272,110 | €437,542 | +€165,432 | +60.8% |
| Equity | 10/15 | €227,003 | €404,619 | +€177,616 | +78.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €226,003 | €403,619 | +€177,616 | +78.6% |
| Distributable reserves | 133 | €226,003 | €403,619 | +€177,616 | +78.6% |
| Amounts payable | 17/49 | €45,107 | €32,923 | -€12,184 | -27.0% |
| Amounts payable within one year | 42/48 | €45,107 | €32,923 | -€12,184 | -27.0% |
| Trade debts | 44 | €846 | €340 | -€506 | -59.9% |
| Suppliers | 440/4 | €846 | €340 | -€506 | -59.9% |
| Taxes, remuneration and social security | 45 | €37,956 | €21,370 | -€16,585 | -43.7% |
| Taxes | 450/3 | €37,956 | €21,370 | -€16,585 | -43.7% |
| Other amounts payable | 47/48 | €6,306 | €11,213 | +€4,907 | +77.8% |
| Gross operating margin | 9900 | €295,275 | €254,859 | -€40,416 | -13.7% |
| Operating profit (loss) | 9901 | €295,275 | €254,859 | -€40,416 | -13.7% |
| Financial charges | 65/66B | €8 | €391 | +€383 | +4688.0% |
| Recurring financial charges | 65 | €8 | €391 | +€383 | +4688.0% |
| Profit (loss) for the period before taxes | 9903 | €295,267 | €254,468 | -€40,799 | -13.8% |
| Income taxes | 67/77 | €69,264 | €76,852 | +€7,588 | +11.0% |
| Profit (loss) for the period | 9904 | €226,003 | €177,616 | -€48,387 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €226,003 | €177,616 | -€48,387 | -21.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.