ACTE 6: 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.
ACTE 6
Largest movements
- Cash +€21,915
up €21,915 (+32.5%), from €67,359 to €89,275
mainly Trade debts (+€44,332) and Depreciation (+€26,096)
- Stocks and contracts -€12,844
down €12,844 (-42.7%), from €30,106 to €17,261
- Tangible fixed assets -€9,973
down €9,973 (-13.7%), from €72,772 to €62,799
of which Plant, machinery and equipment: -€13,902
- Deferred charges and accrued income +€3,597
up €3,597 (+61.4%), from €5,855 to €9,453
- Receivables within one year -€3,311
down €3,311 (-8.6%), from €38,558 to €35,247
of which Trade receivables: -€3,312
- Trade debts +€44,332
up €44,332 (+109.4%), from €40,537 to €84,869
- Profit (loss) carried forward -€43,722
down €43,722 (-63.5%), from €68,814 to €25,092
- Gross operating margin -€42,825
down €42,825 (-18.6%), from €230,789 to €187,964
- Staff costs -€14,618
down €14,618 (-7.7%), from €189,042 to €174,424
- Depreciation +€3,969
up €3,969 (+17.9%), from €22,127 to €26,096
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 | €214,650 | €214,034 | -€615 | -0.3% |
| Fixed assets | 21/28 | €72,772 | €62,799 | -€9,973 | -13.7% |
| Tangible fixed assets | 22/27 | €72,772 | €62,799 | -€9,973 | -13.7% |
| Plant, machinery and equipment | 23 | €58,544 | €44,642 | -€13,902 | -23.7% |
| Furniture and vehicles | 24 | €14,228 | €18,157 | +€3,929 | +27.6% |
| Current assets | 29/58 | €141,878 | €151,236 | +€9,357 | +6.6% |
| Stocks and contracts in progress | 3 | €30,106 | €17,261 | -€12,844 | -42.7% |
| Stocks | 30/36 | €30,106 | €17,261 | -€12,844 | -42.7% |
| Amounts receivable within one year | 40/41 | €38,558 | €35,247 | -€3,311 | -8.6% |
| Trade receivables | 40 | €28,137 | €24,825 | -€3,312 | -11.8% |
| Other amounts receivable | 41 | €10,421 | €10,422 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €67,359 | €89,275 | +€21,915 | +32.5% |
| Deferred charges and accrued income | 490/1 | €5,855 | €9,453 | +€3,597 | +61.4% |
| Total equity and liabilities | 10/49 | €214,650 | €214,034 | -€615 | -0.3% |
| Equity | 10/15 | €128,814 | €85,092 | -€43,722 | -33.9% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,814 | €25,092 | -€43,722 | -63.5% |
| Amounts payable | 17/49 | €85,835 | €128,942 | +€43,107 | +50.2% |
| Amounts payable within one year | 42/48 | €79,568 | €124,385 | +€44,817 | +56.3% |
| Trade debts | 44 | €40,537 | €84,869 | +€44,332 | +109.4% |
| Suppliers | 440/4 | €40,537 | €84,869 | +€44,332 | +109.4% |
| Taxes, remuneration and social security | 45 | €36,791 | €37,277 | +€486 | +1.3% |
| Taxes | 450/3 | €17,746 | €22,557 | +€4,811 | +27.1% |
| Remuneration and social security | 454/9 | €19,045 | €14,720 | -€4,325 | -22.7% |
| Other amounts payable | 47/48 | €2,241 | €2,239 | -€1 | -0.1% |
| Accrued charges and deferred income | 492/3 | €6,267 | €4,557 | -€1,710 | -27.3% |
| Remuneration, social security and pensions | 62 | €189,042 | €174,424 | -€14,618 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,127 | €26,096 | +€3,969 | +17.9% |
| Other operating charges | 640/8 | €26,661 | €26,557 | -€104 | -0.4% |
| Gross operating margin | 9900 | €230,789 | €187,964 | -€42,825 | -18.6% |
| Operating profit (loss) | 9901 | -€7,041 | -€39,113 | -€32,071 | -455.5% |
| Financial income | 75/76B | €1,250 | €135 | -€1,115 | -89.2% |
| Recurring financial income | 75 | €1,250 | €135 | -€1,115 | -89.2% |
| Financial charges | 65/66B | €3,326 | €4,745 | +€1,418 | +42.6% |
| Recurring financial charges | 65 | €3,326 | €4,745 | +€1,418 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,118 | -€43,722 | -€34,604 | -379.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€9,118 | -€43,722 | -€34,604 | -379.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,118 | -€43,722 | -€34,604 | -379.5% |
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.