ACTA SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€17,527
up €17,527 (+45.1%), from €38,822 to €56,349
of which Trade receivables: +€10,369
- Cash +€2,759
up €2,759 (+7.5%), from €36,613 to €39,372
mainly Net result for the year (+€28,759) and Other debts (+€23,529)
- Tangible fixed assets +€1,894
up €1,894 (+646.4%), from €293 to €2,188
of which Plant, machinery and equipment: +€948
- Other debts +€23,529
new in 2025: €23,529
- Tax, wage and social debts -€7,046
down €7,046 (-22.9%), from €30,739 to €23,694
of which Taxes: -€10,739
- Profit (loss) carried forward +€5,229
up €5,229 (+11.6%), from €45,160 to €50,389
- Staff costs +€43,532
up €43,532 (+61.5%), from €70,841 to €114,373
- Gross operating margin +€41,733
up €41,733 (+37.7%), from €110,747 to €152,481
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 | €82,459 | €103,894 | +€21,435 | +26.0% |
| Fixed assets | 21/28 | €656 | €2,551 | +€1,894 | +288.8% |
| Tangible fixed assets | 22/27 | €293 | €2,188 | +€1,894 | +646.4% |
| Plant, machinery and equipment | 23 | €293 | €1,241 | +€948 | +323.5% |
| Furniture and vehicles | 24 | - | €946 | +€946 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €81,802 | €101,343 | +€19,541 | +23.9% |
| Amounts receivable within one year | 40/41 | €38,822 | €56,349 | +€17,527 | +45.1% |
| Trade receivables | 40 | €38,767 | €49,136 | +€10,369 | +26.7% |
| Other amounts receivable | 41 | €55 | €7,213 | +€7,158 | +12950.2% |
| Cash at bank and in hand | 54/58 | €36,613 | €39,372 | +€2,759 | +7.5% |
| Deferred charges and accrued income | 490/1 | €6,368 | €5,622 | -€745 | -11.7% |
| Total equity and liabilities | 10/49 | €82,459 | €103,894 | +€21,435 | +26.0% |
| Equity | 10/15 | €46,160 | €51,389 | +€5,229 | +11.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,160 | €50,389 | +€5,229 | +11.6% |
| Amounts payable | 17/49 | €36,299 | €52,504 | +€16,206 | +44.6% |
| Amounts payable within one year | 42/48 | €36,299 | €52,504 | +€16,206 | +44.6% |
| Trade debts | 44 | €5,559 | €5,281 | -€278 | -5.0% |
| Suppliers | 440/4 | €5,559 | €5,281 | -€278 | -5.0% |
| Taxes, remuneration and social security | 45 | €30,739 | €23,694 | -€7,046 | -22.9% |
| Taxes | 450/3 | €18,504 | €7,765 | -€10,739 | -58.0% |
| Remuneration and social security | 454/9 | €12,236 | €15,929 | +€3,693 | +30.2% |
| Other amounts payable | 47/48 | - | €23,529 | +€23,529 | |
| Remuneration, social security and pensions | 62 | €70,841 | €114,373 | +€43,532 | +61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €426 | €560 | +€134 | +31.5% |
| Other operating charges | 640/8 | €387 | €548 | +€161 | +41.6% |
| Gross operating margin | 9900 | €110,747 | €152,481 | +€41,733 | +37.7% |
| Operating profit (loss) | 9901 | €39,093 | €36,998 | -€2,094 | -5.4% |
| Financial income | 75/76B | €25 | €1 | -€24 | -96.1% |
| Recurring financial income | 75 | €25 | €1 | -€24 | -96.1% |
| Financial charges | 65/66B | €71 | €891 | +€820 | +1154.1% |
| Recurring financial charges | 65 | €71 | €891 | +€820 | +1154.1% |
| Profit (loss) for the period before taxes | 9903 | €39,047 | €36,109 | -€2,938 | -7.5% |
| Income taxes | 67/77 | €7,922 | €7,350 | -€572 | -7.2% |
| Profit (loss) for the period | 9904 | €31,124 | €28,759 | -€2,366 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,124 | €28,759 | -€2,366 | -7.6% |
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 1 October 2026 via checked.be.