INT - ACT: 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.
INT - ACT
Largest movements
- Tangible fixed assets +€8,263
up €8,263 (+607.6%), from €1,360 to €9,623
of which Furniture and vehicles: +€8,263
- Receivables within one year +€6,367
up €6,367 (+3.4%), from €188,388 to €194,755
of which Trade receivables: +€11,764
- Reserves +€174,422
up €174,422 (+9382.6%), from €1,859 to €176,281
- Profit (loss) carried forward -€166,155
no longer reported in 2025 (was €166,155)
- Trade debts +€8,278
new in 2025: €8,278
- Gross operating margin +€12,501
up €12,501 (+5103.6%), from €245 to €12,746
- Financial income +€4,424
up €4,424 (+14755.3%), from €30 to €4,454
- Depreciation +€1,321
up €1,321 (+97.1%), from €1,360 to €2,681
- Taxes -€805
down €805 (-22.2%), from €3,619 to €2,814
- Other operating charges +€441
up €441 (+19.3%), from €2,285 to €2,726
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 | €199,217 | €214,423 | +€15,207 | +7.6% |
| Fixed assets | 21/28 | €2,054 | €10,317 | +€8,263 | +402.3% |
| Tangible fixed assets | 22/27 | €1,360 | €9,623 | +€8,263 | +607.6% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,360 | €9,623 | +€8,263 | +607.6% |
| Financial fixed assets | 28 | €694 | €694 | = | 0.0% |
| Current assets | 29/58 | €197,163 | €204,106 | +€6,943 | +3.5% |
| Stocks and contracts in progress | 3 | €1,254 | €1,254 | = | 0.0% |
| Stocks | 30/36 | €1,254 | €1,254 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €188,388 | €194,755 | +€6,367 | +3.4% |
| Trade receivables | 40 | €8,024 | €19,788 | +€11,764 | +146.6% |
| Other amounts receivable | 41 | €180,364 | €174,967 | -€5,397 | -3.0% |
| Cash at bank and in hand | 54/58 | €7,499 | €6,196 | -€1,303 | -17.4% |
| Deferred charges and accrued income | 490/1 | €21 | €1,900 | +€1,880 | +9045.2% |
| Total equity and liabilities | 10/49 | €199,217 | €214,423 | +€15,207 | +7.6% |
| Equity | 10/15 | €186,606 | €194,873 | +€8,266 | +4.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €176,281 | +€174,422 | +9382.6% |
| Distributable reserves | 133 | €1,859 | €176,281 | +€174,422 | +9382.6% |
| Profit (loss) carried forward | 14 | €166,155 | - | -€166,155 | |
| Amounts payable | 17/49 | €12,610 | €19,551 | +€6,940 | +55.0% |
| Amounts payable within one year | 42/48 | €12,610 | €19,551 | +€6,940 | +55.0% |
| Trade debts | 44 | - | €8,278 | +€8,278 | |
| Suppliers | 440/4 | - | €8,278 | +€8,278 | |
| Taxes, remuneration and social security | 45 | €11,610 | €11,273 | -€338 | -2.9% |
| Taxes | 450/3 | €11,110 | €11,273 | +€162 | +1.5% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,360 | €2,681 | +€1,321 | +97.1% |
| Other operating charges | 640/8 | €2,285 | €2,726 | +€441 | +19.3% |
| Gross operating margin | 9900 | €245 | €12,746 | +€12,501 | +5103.6% |
| Operating profit (loss) | 9901 | -€3,400 | €7,340 | +€10,740 | |
| Financial income | 75/76B | €30 | €4,454 | +€4,424 | +14755.3% |
| Recurring financial income | 75 | €30 | €4,454 | +€4,424 | +14755.3% |
| Financial charges | 65/66B | €1,021 | €713 | -€308 | -30.2% |
| Recurring financial charges | 65 | €1,021 | €713 | -€308 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,391 | €11,081 | +€15,472 | |
| Income taxes | 67/77 | €3,619 | €2,814 | -€805 | -22.2% |
| Profit (loss) for the period | 9904 | -€8,010 | €8,266 | +€16,277 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,010 | €8,266 | +€16,277 |
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 4 October 2026 via checked.be.