ACTing-ACT: 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.
ACTing-ACT
Largest movements
- Receivables within one year -€24,598
down €24,598 (-70.0%), from €35,129 to €10,531
- Cash +€1,471
up €1,471 (+11.0%), from €13,407 to €14,878
mainly Receivables within one year (+€24,598) and Net result for the year (+€20,894)
- Tangible fixed assets -€1,195
down €1,195 (-39.0%), from €3,067 to €1,872
- Advances received -€25,250
no longer reported in 2025 (was €25,250)
- Tax, wage and social debts -€16,552
down €16,552 (-88.0%), from €18,799 to €2,247
- Reserves +€15,000
up €15,000 (+500.0%), from €3,000 to €18,000
- Trade debts +€2,421
up €2,421 (+81.7%), from €2,965 to €5,386
- Gross operating margin +€27,616
up €27,616 (+583.5%), from €4,733 to €32,349
- Taxes +€5,466
up €5,466 (+1641.4%), from €333 to €5,799
- Financial charges -€394
down €394 (-11.4%), from €3,468 to €3,074
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 | €51,982 | €27,554 | -€24,428 | -47.0% |
| Fixed assets | 21/28 | €3,067 | €1,872 | -€1,195 | -39.0% |
| Tangible fixed assets | 22/27 | €3,067 | €1,872 | -€1,195 | -39.0% |
| Furniture and vehicles | 24 | €3,067 | €1,872 | -€1,195 | -39.0% |
| Current assets | 29/58 | €48,915 | €25,683 | -€23,232 | -47.5% |
| Amounts receivable within one year | 40/41 | €35,129 | €10,531 | -€24,598 | -70.0% |
| Trade receivables | 40 | €35,129 | €10,531 | -€24,598 | -70.0% |
| Cash at bank and in hand | 54/58 | €13,407 | €14,878 | +€1,471 | +11.0% |
| Deferred charges and accrued income | 490/1 | €379 | €273 | -€106 | -27.9% |
| Total equity and liabilities | 10/49 | €51,982 | €27,554 | -€24,428 | -47.0% |
| Equity | 10/15 | €4,560 | €19,572 | +€15,012 | +329.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €18,000 | +€15,000 | +500.0% |
| Distributable reserves | 133 | €3,000 | €18,000 | +€15,000 | +500.0% |
| Profit (loss) carried forward | 14 | €560 | €572 | +€12 | +2.1% |
| Amounts payable | 17/49 | €47,422 | €7,982 | -€39,440 | -83.2% |
| Amounts payable within one year | 42/48 | €47,422 | €7,982 | -€39,440 | -83.2% |
| Trade debts | 44 | €2,965 | €5,386 | +€2,421 | +81.7% |
| Suppliers | 440/4 | €2,965 | €5,386 | +€2,421 | +81.7% |
| Advances received on contracts in progress | 46 | €25,250 | - | -€25,250 | |
| Taxes, remuneration and social security | 45 | €18,799 | €2,247 | -€16,552 | -88.0% |
| Taxes | 450/3 | €18,799 | €2,247 | -€16,552 | -88.0% |
| Other amounts payable | 47/48 | €408 | €350 | -€58 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,019 | €1,195 | +€176 | +17.3% |
| Other operating charges | 640/8 | €1,086 | €1,386 | +€300 | +27.6% |
| Gross operating margin | 9900 | €4,733 | €32,349 | +€27,616 | +583.5% |
| Operating profit (loss) | 9901 | €2,628 | €29,768 | +€27,140 | +1032.7% |
| Financial charges | 65/66B | €3,468 | €3,074 | -€394 | -11.4% |
| Recurring financial charges | 65 | €3,468 | €3,074 | -€394 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€840 | €26,693 | +€27,533 | |
| Income taxes | 67/77 | €333 | €5,799 | +€5,466 | +1641.4% |
| Profit (loss) for the period | 9904 | -€1,173 | €20,894 | +€22,067 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,173 | €20,894 | +€22,067 |
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 6 October 2026 via checked.be.