R-ACT CONSULT: what changed
Two financial 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.
R-ACT CONSULT
Largest movements
- Cash -€45,534
down €45,534 (-23.5%), from €193,426 to €147,892
mainly Contributions, distributions and other (-€152,813) and Other debts (-€22,346)
- Receivables within one year -€37,139
down €37,139 (-65.7%), from €56,499 to €19,360
- Current investments -€19,122
down €19,122 (-8.8%), from €217,413 to €198,291
- Reserves -€73,202
down €73,202 (-18.3%), from €399,513 to €326,311
- Other debts -€22,346
down €22,346 (-73.9%), from €30,252 to €7,906
- Tax, wage and social debts -€13,459
down €13,459 (-28.7%), from €46,893 to €33,434
- Gross operating margin -€11,372
down €11,372 (-9.9%), from €114,998 to €103,626
- Financial income +€2,749
up €2,749 (+81.0%), from €3,393 to €6,142
- Taxes -€2,603
down €2,603 (-8.1%), from €32,048 to €29,445
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 | €500,791 | €395,687 | -€105,104 | -21.0% |
| Current assets | 29/58 | €500,791 | €395,687 | -€105,104 | -21.0% |
| Amounts receivable within one year | 40/41 | €56,499 | €19,360 | -€37,139 | -65.7% |
| Trade receivables | 40 | €56,499 | €19,360 | -€37,139 | -65.7% |
| Current investments | 50/53 | €217,413 | €198,291 | -€19,122 | -8.8% |
| Cash at bank and in hand | 54/58 | €193,426 | €147,892 | -€45,534 | -23.5% |
| Deferred charges and accrued income | 490/1 | €33,453 | €30,144 | -€3,309 | -9.9% |
| Total equity and liabilities | 10/49 | €500,791 | €395,687 | -€105,104 | -21.0% |
| Equity | 10/15 | €411,913 | €338,711 | -€73,202 | -17.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €399,513 | €326,311 | -€73,202 | -18.3% |
| Distributable reserves | 133 | €399,513 | €326,311 | -€73,202 | -18.3% |
| Amounts payable | 17/49 | €88,878 | €56,975 | -€31,902 | -35.9% |
| Amounts payable within one year | 42/48 | €88,878 | €56,975 | -€31,902 | -35.9% |
| Trade debts | 44 | €11,733 | €15,636 | +€3,903 | +33.3% |
| Suppliers | 440/4 | €11,733 | €15,636 | +€3,903 | +33.3% |
| Taxes, remuneration and social security | 45 | €46,893 | €33,434 | -€13,459 | -28.7% |
| Taxes | 450/3 | €46,893 | €33,434 | -€13,459 | -28.7% |
| Other amounts payable | 47/48 | €30,252 | €7,906 | -€22,346 | -73.9% |
| Other operating charges | 640/8 | €575 | €592 | +€16 | +2.8% |
| Gross operating margin | 9900 | €114,998 | €103,626 | -€11,372 | -9.9% |
| Operating profit (loss) | 9901 | €114,422 | €103,034 | -€11,389 | -10.0% |
| Financial income | 75/76B | €3,393 | €6,142 | +€2,749 | +81.0% |
| Recurring financial income | 75 | €3,393 | €6,142 | +€2,749 | +81.0% |
| Financial charges | 65/66B | €924 | €118 | -€806 | -87.2% |
| Recurring financial charges | 65 | €924 | €118 | -€806 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | €116,891 | €109,057 | -€7,834 | -6.7% |
| Income taxes | 67/77 | €32,048 | €29,445 | -€2,603 | -8.1% |
| Profit (loss) for the period | 9904 | €84,843 | €79,612 | -€5,231 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,843 | €79,612 | -€5,231 | -6.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.