ACTA INTERIM: 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 INTERIM
Largest movements
- Cash +€677,656
up €677,656 (+170.7%), from €396,935 to €1.1m
mainly Current investments (+€399,033) and Net result for the year (+€154,042)
- Current investments -€399,033
down €399,033 (-22.5%), from €1.8m to €1.4m
- Receivables within one year -€47,374
down €47,374 (-12.0%), from €395,271 to €347,898
of which Other amounts receivable: -€37,625
- Reserves +€154,000
up €154,000 (+68.4%), from €225,250 to €379,250
of which Distributable reserves: +€154,000
- Tax, wage and social debts +€41,014
up €41,014 (+16.9%), from €242,128 to €283,142
of which Remuneration and social security: +€32,120
- Financial income +€70,510
up €70,510 (+139.6%), from €50,514 to €121,024
- Taxes +€22,544
up €22,544 (+47.6%), from €47,330 to €69,874
- Financial charges -€13,281
down €13,281 (-97.2%), from €13,660 to €379
- Staff costs -€12,370
down €12,370 (-4.8%), from €255,296 to €242,926
- Gross operating margin -€7,613
down €7,613 (-2.0%), from €373,166 to €365,554
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 | €2,685,497 | €2,872,628 | +€187,130 | +7.0% |
| Fixed assets | 21/28 | €71,522 | €55,948 | -€15,574 | -21.8% |
| Tangible fixed assets | 22/27 | €71,212 | €55,638 | -€15,574 | -21.9% |
| Land and buildings | 22 | €40,352 | €36,946 | -€3,406 | -8.4% |
| Plant, machinery and equipment | 23 | €20,646 | €16,428 | -€4,218 | -20.4% |
| Furniture and vehicles | 24 | €10,214 | €2,264 | -€7,951 | -77.8% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €2,613,975 | €2,816,680 | +€202,705 | +7.8% |
| Amounts receivable within one year | 40/41 | €395,271 | €347,898 | -€47,374 | -12.0% |
| Trade receivables | 40 | €356,719 | €346,970 | -€9,748 | -2.7% |
| Other amounts receivable | 41 | €38,553 | €927 | -€37,625 | -97.6% |
| Current investments | 50/53 | €1,771,863 | €1,372,830 | -€399,033 | -22.5% |
| Cash at bank and in hand | 54/58 | €396,935 | €1,074,591 | +€677,656 | +170.7% |
| Deferred charges and accrued income | 490/1 | €49,906 | €21,361 | -€28,545 | -57.2% |
| Total equity and liabilities | 10/49 | €2,685,497 | €2,872,628 | +€187,130 | +7.0% |
| Equity | 10/15 | €287,929 | €441,971 | +€154,042 | +53.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €225,250 | €379,250 | +€154,000 | +68.4% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €219,000 | €373,000 | +€154,000 | +70.3% |
| Profit (loss) carried forward | 14 | €179 | €221 | +€42 | +23.7% |
| Amounts payable | 17/49 | €2,397,568 | €2,430,656 | +€33,088 | +1.4% |
| Amounts payable within one year | 42/48 | €2,354,852 | €2,387,360 | +€32,509 | +1.4% |
| Trade debts | 44 | €22,724 | €12,819 | -€9,905 | -43.6% |
| Suppliers | 440/4 | €22,724 | €12,819 | -€9,905 | -43.6% |
| Advances received on contracts in progress | 46 | - | €1,400 | +€1,400 | |
| Taxes, remuneration and social security | 45 | €242,128 | €283,142 | +€41,014 | +16.9% |
| Taxes | 450/3 | €51,124 | €60,018 | +€8,893 | +17.4% |
| Remuneration and social security | 454/9 | €191,004 | €223,124 | +€32,120 | +16.8% |
| Other amounts payable | 47/48 | €2,090,000 | €2,090,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €42,717 | €43,296 | +€579 | +1.4% |
| Remuneration, social security and pensions | 62 | €255,296 | €242,926 | -€12,370 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,078 | €15,574 | -€504 | -3.1% |
| Other operating charges | 640/8 | €2,003 | €3,782 | +€1,779 | +88.8% |
| Gross operating margin | 9900 | €373,166 | €365,554 | -€7,613 | -2.0% |
| Operating profit (loss) | 9901 | €99,789 | €103,272 | +€3,483 | +3.5% |
| Financial income | 75/76B | €50,514 | €121,024 | +€70,510 | +139.6% |
| Recurring financial income | 75 | €50,514 | €121,024 | +€70,510 | +139.6% |
| Financial charges | 65/66B | €13,660 | €379 | -€13,281 | -97.2% |
| Recurring financial charges | 65 | €13,660 | €379 | -€13,281 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | €136,643 | €223,917 | +€87,273 | +63.9% |
| Income taxes | 67/77 | €47,330 | €69,874 | +€22,544 | +47.6% |
| Profit (loss) for the period | 9904 | €89,314 | €154,042 | +€64,729 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €89,314 | €154,042 | +€64,729 | +72.5% |
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 5 October 2026 via checked.be.