ACTA NOVA: 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 NOVA
Largest movements
- Cash +€37,781
up €37,781 (+120%), from €31,361 to €69,141
mainly Net result for the year (+€65,620) and Tax, wage and social debts (+€8,435)
- Receivables within one year +€33,757
up €33,757 (+979%), from €3,447 to €37,203
of which Other amounts receivable: +€27,785
- Tangible fixed assets -€5,143
down €5,143 (-21.9%), from €23,456 to €18,313
- Reserves +€65,620
up €65,620 (+311%), from €21,131 to €86,750
- Tax, wage and social debts +€8,435
up €8,435 (+54.9%), from €15,360 to €23,796
- Debts after one year -€7,506
down €7,506 (-62.2%), from €12,063 to €4,557
- Gross operating margin +€71,260
up €71,260 (+234%), from €30,480 to €101,741
- Taxes +€13,180
up €13,180 (+221%), from €5,973 to €19,153
- Staff costs +€11,108
new in 2025: €11,108
- Depreciation +€2,884
up €2,884 (+128%), from €2,259 to €5,143
- Financial income +€1,220
new in 2025: €1,220
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 | €58,800 | €125,346 | +€66,546 | +113% |
| Fixed assets | 21/28 | €23,456 | €18,313 | -€5,143 | -21.9% |
| Tangible fixed assets | 22/27 | €23,456 | €18,313 | -€5,143 | -21.9% |
| Furniture and vehicles | 24 | €23,456 | €18,313 | -€5,143 | -21.9% |
| Current assets | 29/58 | €35,344 | €107,033 | +€71,689 | +203% |
| Amounts receivable within one year | 40/41 | €3,447 | €37,203 | +€33,757 | +979% |
| Trade receivables | 40 | - | €5,971 | +€5,971 | |
| Other amounts receivable | 41 | €3,447 | €31,232 | +€27,785 | +806% |
| Cash at bank and in hand | 54/58 | €31,361 | €69,141 | +€37,781 | +120% |
| Deferred charges and accrued income | 490/1 | €537 | €688 | +€151 | +28.2% |
| Total equity and liabilities | 10/49 | €58,800 | €125,346 | +€66,546 | +113% |
| Equity | 10/15 | €22,331 | €87,950 | +€65,620 | +294% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €21,131 | €86,750 | +€65,620 | +311% |
| Distributable reserves | 133 | €21,131 | €86,750 | +€65,620 | +311% |
| Amounts payable | 17/49 | €36,470 | €37,395 | +€926 | +2.5% |
| Amounts payable after more than one year | 17 | €12,063 | €4,557 | -€7,506 | -62.2% |
| Financial debts | 170/4 | €12,063 | €4,557 | -€7,506 | -62.2% |
| Amounts payable within one year | 42/48 | €24,407 | €32,839 | +€8,432 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €7,135 | €7,506 | +€370 | +5.2% |
| Trade debts | 44 | €1,911 | €1,537 | -€374 | -19.6% |
| Suppliers | 440/4 | €1,911 | €1,537 | -€374 | -19.6% |
| Taxes, remuneration and social security | 45 | €15,360 | €23,796 | +€8,435 | +54.9% |
| Taxes | 450/3 | €15,360 | €23,796 | +€8,435 | +54.9% |
| Remuneration, social security and pensions | 62 | - | €11,108 | +€11,108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,259 | €5,143 | +€2,884 | +128% |
| Other operating charges | 640/8 | €631 | €1,053 | +€423 | +67.0% |
| Gross operating margin | 9900 | €30,480 | €101,741 | +€71,260 | +234% |
| Operating profit (loss) | 9901 | €27,591 | €84,437 | +€56,846 | +206% |
| Financial income | 75/76B | - | €1,220 | +€1,220 | |
| Recurring financial income | 75 | - | €1,220 | +€1,220 | |
| Financial charges | 65/66B | €487 | €884 | +€397 | +81.6% |
| Recurring financial charges | 65 | €487 | €884 | +€397 | +81.6% |
| Profit (loss) for the period before taxes | 9903 | €27,104 | €84,773 | +€57,669 | +213% |
| Income taxes | 67/77 | €5,973 | €19,153 | +€13,180 | +221% |
| Profit (loss) for the period | 9904 | €21,131 | €65,620 | +€44,489 | +211% |
| Profit (loss) for the period to be appropriated | 9905 | €21,131 | €65,620 | +€44,489 | +211% |
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 13 October 2026 via checked.be.