Acté: 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.
Acté
Largest movements
- Cash +€6,304
up €6,304 (+13.0%), from €48,585 to €54,889
mainly Net result for the year (+€5,644) and Tax, wage and social debts (+€1,214)
- Receivables within one year +€870
new in 2025: €870
- Profit (loss) carried forward +€5,644
up €5,644 (+1.2%), from -€463,574 to -€457,929
- Tax, wage and social debts +€1,214
up €1,214 (+200.7%), from €605 to €1,818
- Gross operating margin -€2,571
down €2,571 (-28.9%), from €8,896 to €6,325
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 | €60,086 | €67,260 | +€7,174 | +11.9% |
| Fixed assets | 21/28 | €4,868 | €4,868 | = | 0.0% |
| Financial fixed assets | 28 | €4,868 | €4,868 | = | 0.0% |
| Current assets | 29/58 | €55,218 | €62,392 | +€7,174 | +13.0% |
| Amounts receivable within one year | 40/41 | - | €870 | +€870 | |
| Trade receivables | 40 | - | €870 | +€870 | |
| Current investments | 50/53 | €6,633 | €6,633 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,585 | €54,889 | +€6,304 | +13.0% |
| Total equity and liabilities | 10/49 | €60,086 | €67,260 | +€7,174 | +11.9% |
| Equity | 10/15 | €59,482 | €65,126 | +€5,644 | +9.5% |
| Contributions | 10/11 | €520,576 | €520,576 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€463,574 | -€457,929 | +€5,644 | +1.2% |
| Amounts payable | 17/49 | €605 | €2,134 | +€1,529 | +252.9% |
| Amounts payable within one year | 42/48 | €605 | €2,134 | +€1,529 | +252.9% |
| Taxes, remuneration and social security | 45 | €605 | €1,818 | +€1,214 | +200.7% |
| Taxes | 450/3 | €605 | €1,818 | +€1,214 | +200.7% |
| Other amounts payable | 47/48 | - | €316 | +€316 | |
| Other operating charges | 640/8 | €590 | €607 | +€17 | +2.9% |
| Gross operating margin | 9900 | €8,896 | €6,325 | -€2,571 | -28.9% |
| Operating profit (loss) | 9901 | €8,306 | €5,718 | -€2,588 | -31.2% |
| Financial charges | 65/66B | €71 | €73 | +€2 | +2.4% |
| Recurring financial charges | 65 | €71 | €73 | +€2 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €8,234 | €5,644 | -€2,590 | -31.5% |
| Profit (loss) for the period | 9904 | €8,234 | €5,644 | -€2,590 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,234 | €5,644 | -€2,590 | -31.5% |
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 11 October 2026 via checked.be.