ACTE CONSULT: what changed
ACTE CONSULT
Largest movements
- Receivables within one year +€15,979
up €15,979 (+20.2%), from €79,097 to €95,075
of which Trade receivables: +€31,939
- Receivables after one year +€2,866
new in 2025: €2,866
- Cash +€2,421
up €2,421 (+181%), from €1,341 to €3,763
mainly Tax, wage and social debts (+€17,015) and Net result for the year (+€12,254)
- Tax, wage and social debts +€17,015
up €17,015 (+114%), from €14,893 to €31,908
of which Taxes: +€16,905
- Profit (loss) carried forward +€12,254
up €12,254 (+67.0%), from -€18,294 to -€6,040
- Trade debts -€11,322
down €11,322 (-15.9%), from €71,050 to €59,728
of which Suppliers: -€11,322
- Accrued charges and deferred income +€3,318
new in 2025: €3,318
- Gross operating margin +€30,800
up €30,800, from -€17,445 to €13,355
- Financial charges -€4,480
down €4,480 (-92.7%), from €4,831 to €351
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,438 | €101,703 | +€21,266 | +26.4% |
| Current assets | 29/58 | €80,438 | €101,703 | +€21,266 | +26.4% |
| Amounts receivable after more than one year | 29 | - | €2,866 | +€2,866 | |
| Other amounts receivable | 291 | - | €2,866 | +€2,866 | |
| Amounts receivable within one year | 40/41 | €79,097 | €95,075 | +€15,979 | +20.2% |
| Trade receivables | 40 | €56,320 | €88,259 | +€31,939 | +56.7% |
| Other amounts receivable | 41 | €22,777 | €6,816 | -€15,961 | -70.1% |
| Cash at bank and in hand | 54/58 | €1,341 | €3,763 | +€2,421 | +181% |
| Total equity and liabilities | 10/49 | €80,438 | €101,703 | +€21,266 | +26.4% |
| Equity | 10/15 | -€10,305 | €1,949 | +€12,254 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,790 | €1,790 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,790 | - | -€1,790 | |
| Reserves not available under the articles | 1311 | €1,790 | - | -€1,790 | |
| Distributable reserves | 133 | - | €1,790 | +€1,790 | |
| Profit (loss) carried forward | 14 | -€18,294 | -€6,040 | +€12,254 | +67.0% |
| Amounts payable | 17/49 | €90,743 | €99,754 | +€9,012 | +9.9% |
| Amounts payable within one year | 42/48 | €90,743 | €96,436 | +€5,693 | +6.3% |
| Trade debts | 44 | €71,050 | €59,728 | -€11,322 | -15.9% |
| Suppliers | 440/4 | €51,419 | €40,097 | -€11,322 | -22.0% |
| Bills of exchange payable | 441 | €19,631 | €19,631 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,893 | €31,908 | +€17,015 | +114% |
| Taxes | 450/3 | €14,893 | €31,798 | +€16,905 | +114% |
| Remuneration and social security | 454/9 | - | €110 | +€110 | |
| Other amounts payable | 47/48 | €4,800 | €4,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,318 | +€3,318 | |
| Other operating charges | 640/8 | €587 | €750 | +€163 | +27.7% |
| Gross operating margin | 9900 | -€17,445 | €13,355 | +€30,800 | |
| Operating profit (loss) | 9901 | -€18,031 | €12,605 | +€30,637 | |
| Financial charges | 65/66B | €4,831 | €351 | -€4,480 | -92.7% |
| Recurring financial charges | 65 | €4,831 | €351 | -€4,480 | -92.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,863 | €12,254 | +€35,117 | |
| Profit (loss) for the period | 9904 | -€22,863 | €12,254 | +€35,117 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,863 | €12,254 | +€35,117 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.