ACTA CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€87,609
down €87,609 (-85.8%), from €102,133 to €14,523
of which Land and buildings: -€78,309
- Receivables within one year -€29,167
down €29,167 (-36.4%), from €80,208 to €51,042
- Deferred charges and accrued income +€10,000
new in 2025: €10,000
- Debts after one year -€93,041
down €93,041 (-74.9%), from €124,269 to €31,227
- Current portion of long-term debt -€10,333
down €10,333 (-23.5%), from €44,002 to €33,670
- Other debts -€7,762
down €7,762 (-40.7%), from €19,085 to €11,323
- Trade debts +€5,642
up €5,642 (+865.7%), from €652 to €6,293
- Financial income -€38,515
down €38,515 (-97.9%), from €39,348 to €833
- Gross operating margin -€9,181
down €9,181 (-16.2%), from €56,516 to €47,336
- Other operating charges +€6,395
up €6,395 (+411.6%), from €1,554 to €7,949
- Depreciation -€5,294
down €5,294 (-36.3%), from €14,594 to €9,300
- Taxes -€1,462
down €1,462 (-14.6%), from €10,010 to €8,548
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 | €321,243 | €211,488 | -€109,755 | -34.2% |
| Fixed assets | 21/28 | €233,731 | €146,121 | -€87,609 | -37.5% |
| Tangible fixed assets | 22/27 | €102,133 | €14,523 | -€87,609 | -85.8% |
| Land and buildings | 22 | €78,309 | €0 | -€78,309 | -100.0% |
| Furniture and vehicles | 24 | €23,823 | €14,523 | -€9,300 | -39.0% |
| Financial fixed assets | 28 | €131,598 | €131,598 | = | 0.0% |
| Current assets | 29/58 | €87,513 | €65,367 | -€22,146 | -25.3% |
| Amounts receivable within one year | 40/41 | €80,208 | €51,042 | -€29,167 | -36.4% |
| Other amounts receivable | 41 | €80,208 | €51,042 | -€29,167 | -36.4% |
| Cash at bank and in hand | 54/58 | €7,304 | €4,325 | -€2,979 | -40.8% |
| Deferred charges and accrued income | 490/1 | - | €10,000 | +€10,000 | |
| Total equity and liabilities | 10/49 | €321,243 | €211,488 | -€109,755 | -34.2% |
| Equity | 10/15 | €125,277 | €123,647 | -€1,630 | -1.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €120,277 | €118,647 | -€1,630 | -1.4% |
| Distributable reserves | 133 | €120,277 | €118,647 | -€1,630 | -1.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €195,966 | €87,841 | -€108,125 | -55.2% |
| Amounts payable after more than one year | 17 | €124,269 | €31,227 | -€93,041 | -74.9% |
| Financial debts | 170/4 | €124,269 | €31,227 | -€93,041 | -74.9% |
| Amounts payable within one year | 42/48 | €71,698 | €56,614 | -€15,084 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €44,002 | €33,670 | -€10,333 | -23.5% |
| Financial debts | 43 | €2,949 | €2,933 | -€16 | -0.6% |
| Credit institutions | 430/8 | €2,949 | €2,933 | -€16 | -0.6% |
| Trade debts | 44 | €652 | €6,293 | +€5,642 | +865.7% |
| Suppliers | 440/4 | €652 | €6,293 | +€5,642 | +865.7% |
| Taxes, remuneration and social security | 45 | €5,010 | €2,395 | -€2,615 | -52.2% |
| Taxes | 450/3 | €5,010 | €2,395 | -€2,615 | -52.2% |
| Other amounts payable | 47/48 | €19,085 | €11,323 | -€7,762 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,594 | €9,300 | -€5,294 | -36.3% |
| Other operating charges | 640/8 | €1,554 | €7,949 | +€6,395 | +411.6% |
| Gross operating margin | 9900 | €56,516 | €47,336 | -€9,181 | -16.2% |
| Operating profit (loss) | 9901 | €40,369 | €30,087 | -€10,282 | -25.5% |
| Financial income | 75/76B | €39,348 | €833 | -€38,515 | -97.9% |
| Recurring financial income | 75 | €39,348 | €833 | -€38,515 | -97.9% |
| Financial charges | 65/66B | €4,602 | €4,002 | -€600 | -13.0% |
| Recurring financial charges | 65 | €4,602 | €4,002 | -€600 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €75,115 | €26,918 | -€48,196 | -64.2% |
| Income taxes | 67/77 | €10,010 | €8,548 | -€1,462 | -14.6% |
| Profit (loss) for the period | 9904 | €65,104 | €18,370 | -€46,734 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,104 | €18,370 | -€46,734 | -71.8% |
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.