ACTING: 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.
ACTING
Largest movements
- Cash -€1,526
down €1,526 (-53.5%), from €2,852 to €1,325
mainly Net result for the year (-€1,551) and Receivables within one year (-€921)
- Receivables within one year +€921
up €921 (+1,655%), from €56 to €976
of which Trade receivables: +€762
- Deferred charges and accrued income -€82
no longer reported in 2025 (was €82)
- Profit (loss) carried forward -€1,551
down €1,551 (-4.0%), from -€38,299 to -€39,850
- Trade debts +€785
new in 2025: €785
- Other debts +€135
up €135 (+1.5%), from €8,956 to €9,091
- Tax, wage and social debts -€57
no longer reported in 2025 (was €57)
- Gross operating margin -€554
down €554 (-104%), from -€534 to -€1,088
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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.
Derived cash bridge
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 | €2,989 | €2,302 | -€687 | -23.0% |
| Current assets | 29/58 | €2,989 | €2,302 | -€687 | -23.0% |
| Amounts receivable within one year | 40/41 | €56 | €976 | +€921 | +1,655% |
| Trade receivables | 40 | - | €762 | +€762 | |
| Other amounts receivable | 41 | €56 | €215 | +€159 | +286% |
| Cash at bank and in hand | 54/58 | €2,852 | €1,325 | -€1,526 | -53.5% |
| Deferred charges and accrued income | 490/1 | €82 | - | -€82 | |
| Total equity and liabilities | 10/49 | €2,989 | €2,302 | -€687 | -23.0% |
| Equity | 10/15 | -€6,024 | -€7,574 | -€1,551 | -25.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €1,289 | €1,289 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,289 | €1,289 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,289 | €1,289 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,299 | -€39,850 | -€1,551 | -4.0% |
| Amounts payable | 17/49 | €9,013 | €9,876 | +€863 | +9.6% |
| Amounts payable within one year | 42/48 | €9,013 | €9,876 | +€863 | +9.6% |
| Trade debts | 44 | - | €785 | +€785 | |
| Suppliers | 440/4 | - | €785 | +€785 | |
| Taxes, remuneration and social security | 45 | €57 | - | -€57 | |
| Taxes | 450/3 | €57 | - | -€57 | |
| Other amounts payable | 47/48 | €8,956 | €9,091 | +€135 | +1.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€534 | -€1,088 | -€554 | -104% |
| Operating profit (loss) | 9901 | -€922 | -€1,488 | -€566 | -61.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €76 | €66 | -€10 | -12.7% |
| Recurring financial charges | 65 | €76 | €66 | -€10 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€998 | -€1,551 | -€553 | -55.4% |
| Profit (loss) for the period | 9904 | -€998 | -€1,551 | -€553 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€998 | -€1,551 | -€553 | -55.4% |
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 14 October 2026 via checked.be.