ACTA TRAUMATICA: 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 TRAUMATICA
Largest movements
- Cash +€257,915
up €257,915 (+295.8%), from €87,181 to €345,096
mainly Net result for the year (+€225,804) and Tax, wage and social debts (+€75,000)
- Current investments +€45,000
up €45,000 (+15.0%), from €300,000 to €345,000
- Tangible fixed assets -€37,556
down €37,556 (-8.5%), from €442,323 to €404,767
of which Furniture and vehicles: -€19,917
- Profit (loss) carried forward +€215,804
up €215,804 (+45.9%), from €470,133 to €685,936
- Tax, wage and social debts +€75,000
up €75,000 (+1000.0%), from €7,500 to €82,500
of which Taxes: +€74,700
- Debts after one year -€23,729
down €23,729 (-7.9%), from €300,774 to €277,045
- Other debts -€16,500
down €16,500 (-62.3%), from €26,500 to €10,000
- Gross operating margin +€22,937
up €22,937 (+6.9%), from €331,212 to €354,150
- Taxes +€12,700
up €12,700 (+18.6%), from €68,300 to €81,000
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 | €851,204 | €1,107,630 | +€256,426 | +30.1% |
| Fixed assets | 21/28 | €442,353 | €404,797 | -€37,556 | -8.5% |
| Tangible fixed assets | 22/27 | €442,323 | €404,767 | -€37,556 | -8.5% |
| Land and buildings | 22 | €365,767 | €353,694 | -€12,073 | -3.3% |
| Plant, machinery and equipment | 23 | €12,727 | €8,981 | -€3,746 | -29.4% |
| Furniture and vehicles | 24 | €57,242 | €37,325 | -€19,917 | -34.8% |
| Other tangible fixed assets | 26 | €6,587 | €4,767 | -€1,820 | -27.6% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €408,851 | €702,833 | +€293,982 | +71.9% |
| Amounts receivable within one year | 40/41 | €18,353 | €8,836 | -€9,517 | -51.9% |
| Trade receivables | 40 | - | €2,514 | +€2,514 | |
| Other amounts receivable | 41 | €18,353 | €6,322 | -€12,031 | -65.6% |
| Current investments | 50/53 | €300,000 | €345,000 | +€45,000 | +15.0% |
| Cash at bank and in hand | 54/58 | €87,181 | €345,096 | +€257,915 | +295.8% |
| Deferred charges and accrued income | 490/1 | €3,317 | €3,901 | +€584 | +17.6% |
| Total equity and liabilities | 10/49 | €851,204 | €1,107,630 | +€256,426 | +30.1% |
| Equity | 10/15 | €490,593 | €706,396 | +€215,804 | +44.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €470,133 | €685,936 | +€215,804 | +45.9% |
| Amounts payable | 17/49 | €360,611 | €401,233 | +€40,622 | +11.3% |
| Amounts payable after more than one year | 17 | €300,774 | €277,045 | -€23,729 | -7.9% |
| Financial debts | 170/4 | €300,774 | €277,045 | -€23,729 | -7.9% |
| Amounts payable within one year | 42/48 | €59,837 | €123,108 | +€63,271 | +105.7% |
| Current portion of amounts payable after more than one year | 42 | €23,369 | €23,729 | +€360 | +1.5% |
| Trade debts | 44 | €2,468 | €6,879 | +€4,411 | +178.7% |
| Suppliers | 440/4 | €2,468 | €6,879 | +€4,411 | +178.7% |
| Taxes, remuneration and social security | 45 | €7,500 | €82,500 | +€75,000 | +1000.0% |
| Taxes | 450/3 | €6,300 | €81,000 | +€74,700 | +1185.7% |
| Remuneration and social security | 454/9 | €1,200 | €1,500 | +€300 | +25.0% |
| Other amounts payable | 47/48 | €26,500 | €10,000 | -€16,500 | -62.3% |
| Accrued charges and deferred income | 492/3 | - | €1,080 | +€1,080 | |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,367 | €38,905 | -€462 | -1.2% |
| Other operating charges | 640/8 | €2,846 | €3,155 | +€309 | +10.9% |
| Gross operating margin | 9900 | €331,212 | €354,150 | +€22,937 | +6.9% |
| Operating profit (loss) | 9901 | €288,999 | €312,090 | +€23,091 | +8.0% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €5,766 | €5,286 | -€480 | -8.3% |
| Recurring financial charges | 65 | €5,766 | €5,286 | -€480 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €283,248 | €306,804 | +€23,556 | +8.3% |
| Income taxes | 67/77 | €68,300 | €81,000 | +€12,700 | +18.6% |
| Profit (loss) for the period | 9904 | €214,948 | €225,804 | +€10,856 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €214,948 | €225,804 | +€10,856 | +5.1% |
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 4 October 2026 via checked.be.