ACTE MANQUE: 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 MANQUE
Largest movements
- Receivables within one year -€11,967
no longer reported in 2025 (was €11,967)
of which Trade receivables: -€9,679
- Cash +€11,049
up €11,049 (+819.6%), from €1,348 to €12,397
mainly Receivables within one year (+€11,967) and Tax, wage and social debts (+€1,175)
- Financial fixed assets +€2,950
new in 2025: €2,950
- Tax, wage and social debts +€1,175
new in 2025: €1,175
- Profit (loss) carried forward +€1,088
up €1,088 (+12.4%), from -€8,773 to -€7,686
- Trade debts -€210
down €210 (-40.5%), from €519 to €309
- Financial charges -€9,971
down €9,971 (-99.2%), from €10,049 to €78
- Gross operating margin -€3,054
down €3,054 (-72.4%), from €4,220 to €1,166
- Other operating charges -€1,454
no longer reported in 2025 (was €1,454)
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 | €13,315 | €15,347 | +€2,032 | +15.3% |
| Fixed assets | 21/28 | - | €2,950 | +€2,950 | |
| Financial fixed assets | 28 | - | €2,950 | +€2,950 | |
| Current assets | 29/58 | €13,315 | €12,397 | -€918 | -6.9% |
| Amounts receivable within one year | 40/41 | €11,967 | - | -€11,967 | |
| Trade receivables | 40 | €9,679 | - | -€9,679 | |
| Other amounts receivable | 41 | €2,288 | - | -€2,288 | |
| Cash at bank and in hand | 54/58 | €1,348 | €12,397 | +€11,049 | +819.6% |
| Total equity and liabilities | 10/49 | €13,315 | €15,347 | +€2,032 | +15.3% |
| Equity | 10/15 | €1,227 | €2,314 | +€1,088 | +88.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,773 | -€7,686 | +€1,088 | +12.4% |
| Amounts payable | 17/49 | €12,088 | €13,033 | +€944 | +7.8% |
| Amounts payable within one year | 42/48 | €12,088 | €13,033 | +€944 | +7.8% |
| Trade debts | 44 | €519 | €309 | -€210 | -40.5% |
| Suppliers | 440/4 | €519 | €309 | -€210 | -40.5% |
| Taxes, remuneration and social security | 45 | - | €1,175 | +€1,175 | |
| Taxes | 450/3 | - | €1,175 | +€1,175 | |
| Other amounts payable | 47/48 | €11,570 | €11,549 | -€21 | -0.2% |
| Other operating charges | 640/8 | €1,454 | - | -€1,454 | |
| Non-recurring operating charges | 66A | €227 | - | -€227 | |
| Gross operating margin | 9900 | €4,220 | €1,166 | -€3,054 | -72.4% |
| Operating profit (loss) | 9901 | €2,539 | €1,166 | -€1,374 | -54.1% |
| Financial charges | 65/66B | €10,049 | €78 | -€9,971 | -99.2% |
| Recurring financial charges | 65 | €10,049 | €78 | -€9,971 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,510 | €1,088 | +€8,598 | |
| Profit (loss) for the period | 9904 | -€7,510 | €1,088 | +€8,598 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,510 | €1,088 | +€8,598 |
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.