ACTY - ONE: 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.
ACTY - ONE
Largest movements
- Receivables within one year -€10,003
down €10,003 (-17.1%), from €58,605 to €48,602
of which Other amounts receivable: -€39,016
- Tangible fixed assets -€7,071
down €7,071 (-8.4%), from €84,020 to €76,949
of which Land and buildings: -€4,730
- Deferred charges and accrued income -€2,576
down €2,576 (-17.6%), from €14,604 to €12,028
- Tax, wage and social debts -€18,538
down €18,538 (-59.5%), from €31,175 to €12,637
- Debts after one year -€17,147
down €17,147 (-13.3%), from €128,542 to €111,395
- Profit (loss) carried forward +€10,536
up €10,536 (+116.7%), from €9,026 to €19,562
- Short-term financial debts +€7,587
up €7,587 (+48.8%), from €15,542 to €23,129
- Gross operating margin +€7,496
up €7,496 (+30.1%), from €24,906 to €32,402
- Depreciation -€3,343
down €3,343 (-32.1%), from €10,414 to €7,071
- Financial income -€1,467
down €1,467 (-52.0%), from €2,823 to €1,356
- Taxes +€1,200
up €1,200 (+29.1%), from €4,120 to €5,320
- Financial charges +€414
up €414 (+6.6%), from €6,300 to €6,714
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 | €214,879 | €195,229 | -€19,650 | -9.1% |
| Fixed assets | 21/28 | €141,670 | €134,599 | -€7,071 | -5.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €84,020 | €76,949 | -€7,071 | -8.4% |
| Land and buildings | 22 | €81,177 | €76,447 | -€4,730 | -5.8% |
| Furniture and vehicles | 24 | €2,843 | €503 | -€2,340 | -82.3% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €57,650 | €57,650 | = | 0.0% |
| Current assets | 29/58 | €73,209 | €60,630 | -€12,579 | -17.2% |
| Amounts receivable within one year | 40/41 | €58,605 | €48,602 | -€10,003 | -17.1% |
| Trade receivables | 40 | €4,037 | €33,051 | +€29,013 | +718.6% |
| Other amounts receivable | 41 | €54,567 | €15,551 | -€39,016 | -71.5% |
| Cash at bank and in hand | 54/58 | €1 | €0 | -€1 | -100.0% |
| Deferred charges and accrued income | 490/1 | €14,604 | €12,028 | -€2,576 | -17.6% |
| Total equity and liabilities | 10/49 | €214,879 | €195,229 | -€19,650 | -9.1% |
| Equity | 10/15 | €16,894 | €27,430 | +€10,536 | +62.4% |
| Contributions | 10/11 | €4,462 | €4,462 | = | 0.0% |
| Reserves | 13 | €3,406 | €3,406 | = | 0.0% |
| Distributable reserves | 133 | €3,406 | €3,406 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,026 | €19,562 | +€10,536 | +116.7% |
| Amounts payable | 17/49 | €197,985 | €167,799 | -€30,186 | -15.2% |
| Amounts payable after more than one year | 17 | €128,542 | €111,395 | -€17,147 | -13.3% |
| Financial debts | 170/4 | €128,542 | €111,395 | -€17,147 | -13.3% |
| Amounts payable within one year | 42/48 | €68,943 | €55,904 | -€13,039 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €17,328 | €17,147 | -€181 | -1.0% |
| Financial debts | 43 | €15,542 | €23,129 | +€7,587 | +48.8% |
| Credit institutions | 430/8 | €15,542 | €23,129 | +€7,587 | +48.8% |
| Trade debts | 44 | €4,897 | €2,992 | -€1,906 | -38.9% |
| Suppliers | 440/4 | €4,897 | €2,992 | -€1,906 | -38.9% |
| Taxes, remuneration and social security | 45 | €31,175 | €12,637 | -€18,538 | -59.5% |
| Taxes | 450/3 | €31,175 | €12,637 | -€18,538 | -59.5% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,414 | €7,071 | -€3,343 | -32.1% |
| Other operating charges | 640/8 | €4,051 | €4,117 | +€66 | +1.6% |
| Gross operating margin | 9900 | €24,906 | €32,402 | +€7,496 | +30.1% |
| Operating profit (loss) | 9901 | €10,441 | €21,214 | +€10,773 | +103.2% |
| Financial income | 75/76B | €2,823 | €1,356 | -€1,467 | -52.0% |
| Recurring financial income | 75 | €2,823 | €1,356 | -€1,467 | -52.0% |
| Financial charges | 65/66B | €6,300 | €6,714 | +€414 | +6.6% |
| Recurring financial charges | 65 | €6,300 | €6,714 | +€414 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €6,964 | €15,856 | +€8,892 | +127.7% |
| Income taxes | 67/77 | €4,120 | €5,320 | +€1,200 | +29.1% |
| Profit (loss) for the period | 9904 | €2,844 | €10,536 | +€7,692 | +270.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,844 | €10,536 | +€7,692 | +270.4% |
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.