ACTA IUSTA: 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 IUSTA
Largest movements
- Cash +€1.2m
up €1.2m (+113%), from €1.1m to €2.3m
mainly Trade debts (+€1.9m) and Net result for the year (+€351,240)
- Trade debts +€1.9m
up €1.9m (+1,086%), from €173,006 to €2.1m
- Other debts -€980,617
down €980,617 (-73.6%), from €1.3m to €351,540
- Debts after one year +€150,174
new in 2025: €150,174
- Current portion of long-term debt +€135,255
new in 2025: €135,255
- Staff costs +€60,432
up €60,432 (+43.4%), from €139,192 to €199,624
- Taxes -€20,450
down €20,450 (-13.2%), from €154,779 to €134,329
- Gross operating margin +€13,971
up €13,971 (+2.0%), from €685,924 to €699,895
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 | €1,821,196 | €3,020,484 | +€1.2m | +65.9% |
| Fixed assets | 21/28 | €13,832 | €11,239 | -€2,593 | -18.7% |
| Tangible fixed assets | 22/27 | €13,632 | €11,039 | -€2,593 | -19.0% |
| Furniture and vehicles | 24 | €13,632 | €11,039 | -€2,593 | -19.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €1,807,364 | €3,009,245 | +€1.2m | +66.5% |
| Amounts receivable within one year | 40/41 | €715,690 | €691,096 | -€24,594 | -3.4% |
| Trade receivables | 40 | €712,466 | €689,464 | -€23,002 | -3.2% |
| Other amounts receivable | 41 | €3,224 | €1,631 | -€1,593 | -49.4% |
| Cash at bank and in hand | 54/58 | €1,088,458 | €2,315,875 | +€1.2m | +113% |
| Deferred charges and accrued income | 490/1 | €3,216 | €2,274 | -€942 | -29.3% |
| Total equity and liabilities | 10/49 | €1,821,196 | €3,020,484 | +€1.2m | +65.9% |
| Equity | 10/15 | €19,722 | €19,422 | -€300 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,122 | €822 | -€300 | -26.7% |
| Amounts payable | 17/49 | €1,801,474 | €3,001,062 | +€1.2m | +66.6% |
| Amounts payable after more than one year | 17 | - | €150,174 | +€150,174 | |
| Financial debts | 170/4 | - | €150,174 | +€150,174 | |
| Amounts payable within one year | 42/48 | €1,731,427 | €2,785,776 | +€1.1m | +60.9% |
| Current portion of amounts payable after more than one year | 42 | - | €135,255 | +€135,255 | |
| Trade debts | 44 | €173,006 | €2,051,768 | +€1.9m | +1,086% |
| Suppliers | 440/4 | €173,006 | €2,051,768 | +€1.9m | +1,086% |
| Taxes, remuneration and social security | 45 | €226,265 | €247,212 | +€20,947 | +9.3% |
| Taxes | 450/3 | €190,424 | €211,006 | +€20,582 | +10.8% |
| Remuneration and social security | 454/9 | €35,841 | €36,207 | +€366 | +1.0% |
| Other amounts payable | 47/48 | €1,332,157 | €351,540 | -€980,617 | -73.6% |
| Accrued charges and deferred income | 492/3 | €70,046 | €65,112 | -€4,934 | -7.0% |
| Remuneration, social security and pensions | 62 | €139,192 | €199,624 | +€60,432 | +43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,318 | €6,519 | +€2,201 | +51.0% |
| Other operating charges | 640/8 | €1,469 | €1,638 | +€169 | +11.5% |
| Gross operating margin | 9900 | €685,924 | €699,895 | +€13,971 | +2.0% |
| Operating profit (loss) | 9901 | €540,946 | €492,114 | -€48,832 | -9.0% |
| Financial income | 75/76B | €4,911 | €11,260 | +€6,349 | +129% |
| Recurring financial income | 75 | €4,911 | €11,260 | +€6,349 | +129% |
| Financial charges | 65/66B | €15,766 | €17,806 | +€2,040 | +12.9% |
| Recurring financial charges | 65 | €15,766 | €17,806 | +€2,040 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €530,091 | €485,569 | -€44,523 | -8.4% |
| Income taxes | 67/77 | €154,779 | €134,329 | -€20,450 | -13.2% |
| Profit (loss) for the period | 9904 | €375,313 | €351,240 | -€24,073 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €375,313 | €351,240 | -€24,073 | -6.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.