Atout Acte: 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.
Atout Acte
Largest movements
- Receivables within one year +€22,332
up €22,332 (+17.6%), from €126,751 to €149,083
of which Other amounts receivable: +€22,332
- Cash +€6,043
up €6,043 (+60.4%), from €10,001 to €16,044
mainly Net result for the year (+€47,241) and Trade debts (+€1,284)
- Reserves +€32,240
up €32,240 (+29.8%), from €108,160 to €140,400
of which Distributable reserves: +€32,240
- Other debts -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Gross operating margin -€1,118
down €1,118 (-1.7%), from €67,204 to €66,086
- Taxes +€839
up €839 (+5.4%), from €15,397 to €16,235
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 | €145,860 | €175,610 | +€29,749 | +20.4% |
| Current assets | 29/58 | €145,860 | €175,610 | +€29,749 | +20.4% |
| Amounts receivable within one year | 40/41 | €126,751 | €149,083 | +€22,332 | +17.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €126,751 | €149,083 | +€22,332 | +17.6% |
| Cash at bank and in hand | 54/58 | €10,001 | €16,044 | +€6,043 | +60.4% |
| Deferred charges and accrued income | 490/1 | €9,108 | €10,483 | +€1,375 | +15.1% |
| Total equity and liabilities | 10/49 | €145,860 | €175,610 | +€29,749 | +20.4% |
| Equity | 10/15 | €121,220 | €153,461 | +€32,241 | +26.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,160 | €140,400 | +€32,240 | +29.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €106,300 | €138,540 | +€32,240 | +30.3% |
| Profit (loss) carried forward | 14 | €6,860 | €6,861 | +€1 | 0.0% |
| Amounts payable | 17/49 | €24,641 | €22,149 | -€2,492 | -10.1% |
| Amounts payable within one year | 42/48 | €24,641 | €22,149 | -€2,492 | -10.1% |
| Trade debts | 44 | €1,256 | €2,539 | +€1,284 | +102.2% |
| Suppliers | 440/4 | €1,256 | €2,539 | +€1,284 | +102.2% |
| Taxes, remuneration and social security | 45 | €3,385 | €4,610 | +€1,225 | +36.2% |
| Taxes | 450/3 | €3,385 | €4,610 | +€1,225 | +36.2% |
| Other amounts payable | 47/48 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Other operating charges | 640/8 | €2,202 | €2,269 | +€67 | +3.0% |
| Gross operating margin | 9900 | €67,204 | €66,086 | -€1,118 | -1.7% |
| Operating profit (loss) | 9901 | €65,002 | €63,816 | -€1,185 | -1.8% |
| Financial income | 75/76B | €123 | €64 | -€59 | -47.8% |
| Recurring financial income | 75 | €123 | €64 | -€59 | -47.8% |
| Financial charges | 65/66B | €646 | €404 | -€242 | -37.5% |
| Recurring financial charges | 65 | €646 | €404 | -€242 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €64,479 | €63,477 | -€1,002 | -1.6% |
| Income taxes | 67/77 | €15,397 | €16,235 | +€839 | +5.4% |
| Profit (loss) for the period | 9904 | €49,082 | €47,241 | -€1,841 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,082 | €47,241 | -€1,841 | -3.8% |
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 2 October 2026 via checked.be.