I2ACT: 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.
I2ACT
Largest movements
- Cash -€442
down €442 (-4.4%), from €9,943 to €9,501
mainly Net result for the year (-€412) and Receivables within one year (-€16)
- Profit (loss) carried forward -€412
down €412 (-5.6%), from -€7,315 to -€7,727
- Financial income +€45
up €45 (+199.2%), from €22 to €67
- Taxes -€22
new in 2025: -€22
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
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 | €11,653 | €11,226 | -€427 | -3.7% |
| Fixed assets | 21/28 | €291 | €291 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Financial fixed assets | 28 | €291 | €291 | = | 0.0% |
| Current assets | 29/58 | €11,362 | €10,935 | -€427 | -3.8% |
| Amounts receivable within one year | 40/41 | €1,418 | €1,434 | +€16 | +1.1% |
| Other amounts receivable | 41 | €1,418 | €1,434 | +€16 | +1.1% |
| Cash at bank and in hand | 54/58 | €9,943 | €9,501 | -€442 | -4.4% |
| Total equity and liabilities | 10/49 | €11,653 | €11,226 | -€427 | -3.7% |
| Equity | 10/15 | €11,351 | €10,939 | -€412 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66 | €66 | = | 0.0% |
| Distributable reserves | 133 | €66 | €66 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,315 | -€7,727 | -€412 | -5.6% |
| Amounts payable | 17/49 | €302 | €287 | -€15 | -4.8% |
| Accrued charges and deferred income | 492/3 | €302 | €287 | -€15 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€451 | -€465 | -€14 | -3.2% |
| Financial income | 75/76B | €22 | €67 | +€45 | +199.2% |
| Recurring financial income | 75 | €22 | €67 | +€45 | +199.2% |
| Financial charges | 65/66B | €36 | €36 | = | 0.0% |
| Recurring financial charges | 65 | €36 | €36 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€465 | -€434 | +€30 | +6.5% |
| Income taxes | 67/77 | - | -€22 | -€22 | |
| Profit (loss) for the period | 9904 | -€465 | -€412 | +€52 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€465 | -€412 | +€52 | +11.3% |
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 29 September 2026 via checked.be.