ACTA-B: 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-B
Largest movements
- Cash +€48,925
up €48,925 (+64.9%), from €75,361 to €124,286
mainly Trade debts (+€17,596) and Net result for the year (+€16,116)
- Receivables within one year -€11,246
down €11,246 (-39.9%), from €28,218 to €16,971
of which Trade receivables: -€13,148
- Deferred charges and accrued income -€4,063
down €4,063 (-51.3%), from €7,925 to €3,862
- Trade debts +€17,596
up €17,596 (+810.0%), from €2,172 to €19,769
- Profit (loss) carried forward +€16,116
up €16,116 (+81.5%), from -€19,782 to -€3,666
- Financial income -€1,919
down €1,919 (-57.8%), from €3,318 to €1,399
- Other operating charges -€1,607
down €1,607 (-75.6%), from €2,126 to €520
- Gross operating margin +€1,125
up €1,125 (+5.4%), from €20,700 to €21,825
- Taxes +€259
up €259 (+5.1%), from €5,113 to €5,372
- Write-downs -€225
down €225 (-16.7%), from €1,345 to €1,120
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 | €111,503 | €145,119 | +€33,616 | +30.1% |
| Current assets | 29/58 | €111,503 | €145,119 | +€33,616 | +30.1% |
| Amounts receivable within one year | 40/41 | €28,218 | €16,971 | -€11,246 | -39.9% |
| Trade receivables | 40 | €19,364 | €6,216 | -€13,148 | -67.9% |
| Other amounts receivable | 41 | €8,853 | €10,755 | +€1,902 | +21.5% |
| Cash at bank and in hand | 54/58 | €75,361 | €124,286 | +€48,925 | +64.9% |
| Deferred charges and accrued income | 490/1 | €7,925 | €3,862 | -€4,063 | -51.3% |
| Total equity and liabilities | 10/49 | €111,503 | €145,119 | +€33,616 | +30.1% |
| Equity | 10/15 | €109,178 | €125,294 | +€16,116 | +14.8% |
| Contributions | 10/11 | €128,960 | €128,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,782 | -€3,666 | +€16,116 | +81.5% |
| Amounts payable | 17/49 | €2,326 | €19,825 | +€17,500 | +752.5% |
| Amounts payable within one year | 42/48 | €2,323 | €19,769 | +€17,446 | +751.1% |
| Trade debts | 44 | €2,172 | €19,769 | +€17,596 | +810.0% |
| Suppliers | 440/4 | €2,172 | €19,769 | +€17,596 | +810.0% |
| Taxes, remuneration and social security | 45 | €150 | - | -€150 | |
| Taxes | 450/3 | €150 | - | -€150 | |
| Accrued charges and deferred income | 492/3 | €3 | €57 | +€54 | +1918.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,345 | €1,120 | -€225 | -16.7% |
| Other operating charges | 640/8 | €2,126 | €520 | -€1,607 | -75.6% |
| Gross operating margin | 9900 | €20,700 | €21,825 | +€1,125 | +5.4% |
| Operating profit (loss) | 9901 | €17,228 | €20,185 | +€2,957 | +17.2% |
| Financial income | 75/76B | €3,318 | €1,399 | -€1,919 | -57.8% |
| Recurring financial income | 75 | €3,318 | €1,399 | -€1,919 | -57.8% |
| Financial charges | 65/66B | €93 | €96 | +€3 | +3.7% |
| Recurring financial charges | 65 | €93 | €96 | +€3 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €20,453 | €21,488 | +€1,035 | +5.1% |
| Income taxes | 67/77 | €5,113 | €5,372 | +€259 | +5.1% |
| Profit (loss) for the period | 9904 | €15,340 | €16,116 | +€776 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,340 | €16,116 | +€776 | +5.1% |
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 29 September 2026 via checked.be.