ACTTS: 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.
ACTTS
Largest movements
- Current investments +€228,958
up €228,958 (+48.8%), from €468,961 to €697,919
- Cash +€19,780
up €19,780 (+15.6%), from €126,456 to €146,236
mainly Net result for the year (+€375,601) and Depreciation (+€17,174)
- Tangible fixed assets -€14,794
down €14,794 (-24.4%), from €60,598 to €45,804
of which Furniture and vehicles: -€16,910
- Reserves +€353,040
up €353,040 (+65.5%), from €539,337 to €892,377
of which Distributable reserves: +€205,690
- Tax, wage and social debts -€113,096
down €113,096 (-55.4%), from €204,022 to €90,926
- Other debts -€16,617
down €16,617 (-33.7%), from €49,264 to €32,647
- Financial income +€22,120
up €22,120 (+349.2%), from €6,334 to €28,453
- Taxes -€12,351
down €12,351 (-9.9%), from €125,277 to €112,926
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 | €797,623 | €1,021,132 | +€223,509 | +28.0% |
| Fixed assets | 21/28 | €60,598 | €45,804 | -€14,794 | -24.4% |
| Tangible fixed assets | 22/27 | €60,598 | €45,804 | -€14,794 | -24.4% |
| Plant, machinery and equipment | 23 | - | €2,115 | +€2,115 | |
| Furniture and vehicles | 24 | €60,598 | €43,688 | -€16,910 | -27.9% |
| Current assets | 29/58 | €737,025 | €975,328 | +€238,303 | +32.3% |
| Amounts receivable within one year | 40/41 | €136,029 | €128,512 | -€7,516 | -5.5% |
| Trade receivables | 40 | €136,029 | €128,512 | -€7,516 | -5.5% |
| Current investments | 50/53 | €468,961 | €697,919 | +€228,958 | +48.8% |
| Cash at bank and in hand | 54/58 | €126,456 | €146,236 | +€19,780 | +15.6% |
| Deferred charges and accrued income | 490/1 | €5,579 | €2,661 | -€2,918 | -52.3% |
| Total equity and liabilities | 10/49 | €797,623 | €1,021,132 | +€223,509 | +28.0% |
| Equity | 10/15 | €544,337 | €897,377 | +€353,040 | +64.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €539,337 | €892,377 | +€353,040 | +65.5% |
| Tax-exempt reserves | 132 | €168,400 | €315,750 | +€147,350 | +87.5% |
| Distributable reserves | 133 | €370,937 | €576,627 | +€205,690 | +55.5% |
| Amounts payable | 17/49 | €253,286 | €123,754 | -€129,532 | -51.1% |
| Amounts payable within one year | 42/48 | €253,286 | €123,754 | -€129,532 | -51.1% |
| Trade debts | 44 | - | €181 | +€181 | |
| Suppliers | 440/4 | - | €181 | +€181 | |
| Taxes, remuneration and social security | 45 | €204,022 | €90,926 | -€113,096 | -55.4% |
| Taxes | 450/3 | €204,022 | €90,926 | -€113,096 | -55.4% |
| Other amounts payable | 47/48 | €49,264 | €32,647 | -€16,617 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,910 | €17,174 | +€264 | +1.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €481,816 | €482,565 | +€750 | +0.2% |
| Operating profit (loss) | 9901 | €464,519 | €464,992 | +€473 | +0.1% |
| Financial income | 75/76B | €6,334 | €28,453 | +€22,120 | +349.2% |
| Recurring financial income | 75 | €6,334 | €28,453 | +€22,120 | +349.2% |
| Financial charges | 65/66B | €1,855 | €4,918 | +€3,063 | +165.1% |
| Recurring financial charges | 65 | €1,855 | €4,918 | +€3,063 | +165.1% |
| Profit (loss) for the period before taxes | 9903 | €468,997 | €488,527 | +€19,529 | +4.2% |
| Income taxes | 67/77 | €125,277 | €112,926 | -€12,351 | -9.9% |
| Profit (loss) for the period | 9904 | €343,721 | €375,601 | +€31,880 | +9.3% |
| Transfer to tax-exempt reserves | 689 | €168,400 | €147,350 | -€21,050 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €175,321 | €228,251 | +€52,930 | +30.2% |
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 28 September 2026 via checked.be.