ACTA CONSULT: 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.
ACTA CONSULT
Largest movements
- Cash +€723,164
up €723,164 (+348%), from €207,957 to €931,121
mainly Trade debts (+€844,436) and Tax, wage and social debts (+€56,514)
- Receivables within one year +€232,538
up €232,538 (+55.3%), from €420,507 to €653,046
of which Trade receivables: +€245,921
- Deferred charges and accrued income -€45,167
down €45,167 (-57.0%), from €79,306 to €34,139
- Trade debts +€844,436
up €844,436 (+381%), from €221,874 to €1.1m
- Tax, wage and social debts +€56,514
up €56,514 (+49.5%), from €114,127 to €170,641
of which Taxes: +€39,304
- Gross operating margin +€297,386
up €297,386 (+45.4%), from €654,934 to €952,320
- Staff costs +€287,356
up €287,356 (+49.3%), from €583,060 to €870,415
- Write-downs -€31,110
down €31,110, from €13,938 to -€17,171
- Taxes +€11,383
up €11,383 (+114%), from €10,005 to €21,388
- Other operating charges +€10,622
up €10,622 (+41.2%), from €25,782 to €36,403
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 | €839,130 | €1,744,963 | +€905,833 | +108% |
| Fixed assets | 21/28 | €131,359 | €126,656 | -€4,703 | -3.6% |
| Tangible fixed assets | 22/27 | €117,834 | €113,131 | -€4,703 | -4.0% |
| Plant, machinery and equipment | 23 | €1,021 | €12,047 | +€11,026 | +1,080% |
| Furniture and vehicles | 24 | €80,707 | €55,448 | -€25,259 | -31.3% |
| Other tangible fixed assets | 26 | €36,105 | €45,636 | +€9,530 | +26.4% |
| Financial fixed assets | 28 | €13,526 | €13,526 | = | 0.0% |
| Current assets | 29/58 | €707,771 | €1,618,307 | +€910,536 | +129% |
| Amounts receivable within one year | 40/41 | €420,507 | €653,046 | +€232,538 | +55.3% |
| Trade receivables | 40 | €402,440 | €648,361 | +€245,921 | +61.1% |
| Other amounts receivable | 41 | €18,067 | €4,685 | -€13,383 | -74.1% |
| Cash at bank and in hand | 54/58 | €207,957 | €931,121 | +€723,164 | +348% |
| Deferred charges and accrued income | 490/1 | €79,306 | €34,139 | -€45,167 | -57.0% |
| Total equity and liabilities | 10/49 | €839,130 | €1,744,963 | +€905,833 | +108% |
| Equity | 10/15 | €473,660 | €484,963 | +€11,303 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €351,860 | €351,860 | = | 0.0% |
| Distributable reserves | 133 | €351,860 | €351,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,200 | €114,503 | +€11,303 | +11.0% |
| Amounts payable | 17/49 | €365,471 | €1,260,000 | +€894,530 | +245% |
| Amounts payable within one year | 42/48 | €336,884 | €1,243,595 | +€906,711 | +269% |
| Financial debts | 43 | €498 | €5,833 | +€5,335 | +1,072% |
| Credit institutions | 430/8 | €498 | €5,833 | +€5,335 | +1,072% |
| Trade debts | 44 | €221,874 | €1,066,309 | +€844,436 | +381% |
| Suppliers | 440/4 | €221,874 | €1,066,309 | +€844,436 | +381% |
| Advances received on contracts in progress | 46 | €385 | €811 | +€426 | +111% |
| Taxes, remuneration and social security | 45 | €114,127 | €170,641 | +€56,514 | +49.5% |
| Taxes | 450/3 | €6,026 | €45,329 | +€39,304 | +652% |
| Remuneration and social security | 454/9 | €108,101 | €125,312 | +€17,211 | +15.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €28,587 | €16,406 | -€12,181 | -42.6% |
| Remuneration, social security and pensions | 62 | €583,060 | €870,415 | +€287,356 | +49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,880 | €30,018 | +€9,138 | +43.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,938 | -€17,171 | -€31,110 | |
| Other operating charges | 640/8 | €25,782 | €36,403 | +€10,622 | +41.2% |
| Non-recurring operating charges | 66A | - | €234 | +€234 | |
| Gross operating margin | 9900 | €654,934 | €952,320 | +€297,386 | +45.4% |
| Operating profit (loss) | 9901 | €11,275 | €32,420 | +€21,145 | +188% |
| Financial income | 75/76B | €1,096 | €1,139 | +€43 | +3.9% |
| Recurring financial income | 75 | €1,096 | €1,139 | +€43 | +3.9% |
| Financial charges | 65/66B | €480 | €868 | +€389 | +81.1% |
| Recurring financial charges | 65 | €480 | €868 | +€389 | +81.1% |
| Profit (loss) for the period before taxes | 9903 | €11,891 | €32,691 | +€20,800 | +175% |
| Income taxes | 67/77 | €10,005 | €21,388 | +€11,383 | +114% |
| Profit (loss) for the period | 9904 | €1,886 | €11,303 | +€9,417 | +499% |
| Profit (loss) for the period to be appropriated | 9905 | €1,886 | €11,303 | +€9,417 | +499% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.