ACTO Sac: 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 Sac
Largest movements
- Receivables within one year +€61,880
up €61,880 (+32.6%), from €189,609 to €251,489
of which Trade receivables: +€150,433
- Trade debts +€45,666
up €45,666 (+15.0%), from €304,482 to €350,149
of which Bills of exchange payable: +€109,353
- Debts after one year -€31,951
no longer reported in 2024 (was €31,951)
- Current portion of long-term debt +€20,918
up €20,918 (+190%), from €11,033 to €31,951
- Profit (loss) carried forward +€12,838
up €12,838, from -€2,468 to €10,370
- Tax, wage and social debts +€5,743
up €5,743 (+52.8%), from €10,880 to €16,623
- Depreciation +€29,437
up €29,437 (+254%), from €11,590 to €41,027
- Gross operating margin +€29,217
up €29,217 (+88.3%), from €33,095 to €62,312
- Other operating charges -€13,036
down €13,036 (-86.4%), from €15,092 to €2,056
- Taxes -€997
down €997 (-14.8%), from €6,742 to €5,745
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €410,674 | €465,895 | +€55,221 | +13.4% |
| Fixed assets | 21/28 | €208,765 | €206,438 | -€2,327 | -1.1% |
| Tangible fixed assets | 22/27 | €208,595 | €206,268 | -€2,327 | -1.1% |
| Land and buildings | 22 | €97,239 | €93,259 | -€3,980 | -4.1% |
| Plant, machinery and equipment | 23 | €0 | €25,333 | +€25,333 | +253,333,300% |
| Furniture and vehicles | 24 | €102,342 | €80,492 | -€21,850 | -21.4% |
| Leasing and similar rights | 25 | €9,013 | €7,183 | -€1,830 | -20.3% |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €201,909 | €259,457 | +€57,547 | +28.5% |
| Stocks and contracts in progress | 3 | €1,655 | €1,655 | = | 0.0% |
| Stocks | 30/36 | €1,655 | €1,655 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €189,609 | €251,489 | +€61,880 | +32.6% |
| Trade receivables | 40 | €82,454 | €232,887 | +€150,433 | +182% |
| Other amounts receivable | 41 | €107,155 | €18,602 | -€88,553 | -82.6% |
| Cash at bank and in hand | 54/58 | €10,645 | €6,313 | -€4,333 | -40.7% |
| Total equity and liabilities | 10/49 | €410,674 | €465,895 | +€55,221 | +13.4% |
| Equity | 10/15 | €21,632 | €34,469 | +€12,838 | +59.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,508 | €5,508 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €3,649 | €3,649 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,468 | €10,370 | +€12,838 | |
| Amounts payable | 17/49 | €389,043 | €431,425 | +€42,383 | +10.9% |
| Amounts payable after more than one year | 17 | €31,951 | - | -€31,951 | |
| Financial debts | 170/4 | €31,951 | - | -€31,951 | |
| Amounts payable within one year | 42/48 | €345,223 | €417,556 | +€72,334 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €11,033 | €31,951 | +€20,918 | +190% |
| Trade debts | 44 | €304,482 | €350,149 | +€45,666 | +15.0% |
| Suppliers | 440/4 | €120,292 | €56,605 | -€63,686 | -52.9% |
| Bills of exchange payable | 441 | €184,191 | €293,543 | +€109,353 | +59.4% |
| Advances received on contracts in progress | 46 | €18,400 | €18,400 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,880 | €16,623 | +€5,743 | +52.8% |
| Taxes | 450/3 | €10,880 | €16,623 | +€5,743 | +52.8% |
| Other amounts payable | 47/48 | €428 | €433 | +€6 | +1.3% |
| Accrued charges and deferred income | 492/3 | €11,869 | €13,869 | +€2,000 | +16.9% |
| Remuneration, social security and pensions | 62 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,590 | €41,027 | +€29,437 | +254% |
| Other operating charges | 640/8 | €15,092 | €2,056 | -€13,036 | -86.4% |
| Gross operating margin | 9900 | €33,095 | €62,312 | +€29,217 | +88.3% |
| Operating profit (loss) | 9901 | €6,413 | €19,196 | +€12,783 | +199% |
| Financial income | 75/76B | €3,331 | €3,643 | +€312 | +9.4% |
| Recurring financial income | 75 | €3,331 | €3,643 | +€312 | +9.4% |
| Financial charges | 65/66B | €3,960 | €4,256 | +€296 | +7.5% |
| Recurring financial charges | 65 | €3,960 | €4,256 | +€296 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €5,784 | €18,582 | +€12,798 | +221% |
| Income taxes | 67/77 | €6,742 | €5,745 | -€997 | -14.8% |
| Profit (loss) for the period | 9904 | -€958 | €12,838 | +€13,795 | |
| Profit (loss) for the period to be appropriated | 9905 | -€958 | €12,838 | +€13,795 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.