ACTA SERVICE: 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 SERVICE
Largest movements
- Tangible fixed assets -€5,961
down €5,961 (-20.5%), from €29,096 to €23,134
of which Furniture and vehicles: -€3,788
- Cash +€860
up €860 (+53.6%), from €1,603 to €2,463
mainly Depreciation (+€5,961) and Net result for the year (+€3,380)
- Receivables within one year +€453
up €453 (+23.9%), from €1,893 to €2,345
of which Trade receivables: +€453
- Other debts -€4,694
down €4,694 (-19.8%), from €23,701 to €19,006
- Trade debts -€3,728
down €3,728 (-63.2%), from €5,898 to €2,170
- Profit (loss) carried forward +€3,380
up €3,380 (+17.9%), from -€18,848 to -€15,468
- Tax, wage and social debts +€445
up €445 (+40.1%), from €1,112 to €1,557
of which Taxes: +€445
- Gross operating margin +€21,902
up €21,902, from -€12,327 to €9,575
- Financial income +€544
up €544 (+93805.2%), from €1 to €545
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 | €32,730 | €28,133 | -€4,597 | -14.0% |
| Fixed assets | 21/28 | €29,145 | €23,183 | -€5,961 | -20.5% |
| Tangible fixed assets | 22/27 | €29,096 | €23,134 | -€5,961 | -20.5% |
| Furniture and vehicles | 24 | €11,197 | €7,409 | -€3,788 | -33.8% |
| Other tangible fixed assets | 26 | €17,899 | €15,726 | -€2,173 | -12.1% |
| Financial fixed assets | 28 | €49 | €49 | = | 0.0% |
| Current assets | 29/58 | €3,585 | €4,949 | +€1,364 | +38.1% |
| Amounts receivable within one year | 40/41 | €1,893 | €2,345 | +€453 | +23.9% |
| Trade receivables | 40 | €1,888 | €2,340 | +€453 | +24.0% |
| Other amounts receivable | 41 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,603 | €2,463 | +€860 | +53.6% |
| Deferred charges and accrued income | 490/1 | €89 | €141 | +€52 | +58.0% |
| Total equity and liabilities | 10/49 | €32,730 | €28,133 | -€4,597 | -14.0% |
| Equity | 10/15 | €2,019 | €5,399 | +€3,380 | +167.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €18,367 | €18,367 | = | 0.0% |
| Distributable reserves | 133 | €18,367 | €18,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,848 | -€15,468 | +€3,380 | +17.9% |
| Amounts payable | 17/49 | €30,710 | €22,733 | -€7,977 | -26.0% |
| Amounts payable within one year | 42/48 | €30,710 | €22,733 | -€7,977 | -26.0% |
| Trade debts | 44 | €5,898 | €2,170 | -€3,728 | -63.2% |
| Suppliers | 440/4 | €5,898 | €2,170 | -€3,728 | -63.2% |
| Taxes, remuneration and social security | 45 | €1,112 | €1,557 | +€445 | +40.1% |
| Taxes | 450/3 | €1,112 | €1,557 | +€445 | +40.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,701 | €19,006 | -€4,694 | -19.8% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,961 | €5,961 | +€0 | 0.0% |
| Other operating charges | 640/8 | €545 | €641 | +€96 | +17.5% |
| Gross operating margin | 9900 | -€12,327 | €9,575 | +€21,902 | |
| Operating profit (loss) | 9901 | -€18,834 | €2,972 | +€21,807 | |
| Financial income | 75/76B | €1 | €545 | +€544 | +93805.2% |
| Recurring financial income | 75 | €1 | €545 | +€544 | +93805.2% |
| Financial charges | 65/66B | €33 | €137 | +€104 | +315.4% |
| Recurring financial charges | 65 | €33 | €137 | +€104 | +315.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,867 | €3,380 | +€22,247 | |
| Income taxes | 67/77 | -€19 | - | +€19 | |
| Profit (loss) for the period | 9904 | -€18,848 | €3,380 | +€22,228 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,848 | €3,380 | +€22,228 |
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.