Acto: 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.
Acto
Largest movements
- Receivables within one year -€51,274
down €51,274 (-66.7%), from €76,916 to €25,642
of which Trade receivables: -€51,274
- Cash +€5,655
up €5,655 (+130.2%), from €4,345 to €9,999
mainly Receivables within one year (+€51,274) and Net result for the year (+€5,317)
- Tangible fixed assets -€3,196
down €3,196 (-4.3%), from €74,746 to €71,550
- Other debts -€50,000
down €50,000 (-98.1%), from €50,968 to €968
- Tax, wage and social debts -€5,415
down €5,415 (-36.0%), from €15,027 to €9,611
- Profit (loss) carried forward +€5,317
up €5,317 (+445.0%), from €1,195 to €6,511
- Gross operating margin -€20,827
down €20,827 (-58.9%), from €35,383 to €14,556
- Taxes -€5,427
down €5,427 (-72.9%), from €7,447 to €2,020
- Depreciation -€1,750
down €1,750 (-35.4%), from €4,946 to €3,196
- Financial income -€357
no longer reported in 2025 (was €357)
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 | €157,140 | €107,191 | -€49,949 | -31.8% |
| Fixed assets | 21/28 | €75,879 | €71,550 | -€4,329 | -5.7% |
| Tangible fixed assets | 22/27 | €74,746 | €71,550 | -€3,196 | -4.3% |
| Land and buildings | 22 | €74,746 | €71,550 | -€3,196 | -4.3% |
| Financial fixed assets | 28 | €1,133 | €0 | -€1,133 | -100.0% |
| Current assets | 29/58 | €81,261 | €35,641 | -€45,619 | -56.1% |
| Amounts receivable within one year | 40/41 | €76,916 | €25,642 | -€51,274 | -66.7% |
| Trade receivables | 40 | €76,517 | €25,243 | -€51,274 | -67.0% |
| Other amounts receivable | 41 | €399 | €399 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,345 | €9,999 | +€5,655 | +130.2% |
| Total equity and liabilities | 10/49 | €157,140 | €107,191 | -€49,949 | -31.8% |
| Equity | 10/15 | €87,426 | €92,743 | +€5,317 | +6.1% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Revaluation surpluses | 12 | €16,932 | €16,932 | = | 0.0% |
| Reserves | 13 | €6,300 | €6,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,195 | €6,511 | +€5,317 | +445.0% |
| Amounts payable | 17/49 | €69,713 | €14,448 | -€55,265 | -79.3% |
| Amounts payable after more than one year | 17 | €3,718 | €3,718 | = | 0.0% |
| Other amounts payable | 178/9 | €3,718 | €3,718 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,995 | €10,729 | -€55,265 | -83.7% |
| Trade debts | 44 | - | €150 | +€150 | |
| Suppliers | 440/4 | - | €150 | +€150 | |
| Taxes, remuneration and social security | 45 | €15,027 | €9,611 | -€5,415 | -36.0% |
| Taxes | 450/3 | €15,027 | €9,611 | -€5,415 | -36.0% |
| Other amounts payable | 47/48 | €50,968 | €968 | -€50,000 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,946 | €3,196 | -€1,750 | -35.4% |
| Other operating charges | 640/8 | €3,117 | €3,209 | +€92 | +3.0% |
| Non-recurring operating charges | 66A | - | €724 | +€724 | |
| Gross operating margin | 9900 | €35,383 | €14,556 | -€20,827 | -58.9% |
| Operating profit (loss) | 9901 | €27,321 | €7,426 | -€19,894 | -72.8% |
| Financial income | 75/76B | €357 | - | -€357 | |
| Recurring financial income | 75 | €357 | - | -€357 | |
| Financial charges | 65/66B | €80 | €89 | +€10 | +12.2% |
| Recurring financial charges | 65 | €80 | €89 | +€10 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €27,598 | €7,337 | -€20,261 | -73.4% |
| Income taxes | 67/77 | €7,447 | €2,020 | -€5,427 | -72.9% |
| Profit (loss) for the period | 9904 | €20,151 | €5,317 | -€14,834 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,151 | €5,317 | -€14,834 | -73.6% |
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 9 October 2026 via checked.be.