Reacct: 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.
Reacct
Largest movements
- Tangible fixed assets -€14,015
down €14,015 (-34.4%), from €40,740 to €26,725
of which Plant, machinery and equipment: -€13,709
- Cash -€9,943
down €9,943 (-38.8%), from €25,604 to €15,661
mainly Net result for the year (-€20,242) and Receivables within one year (-€4,100)
- Receivables within one year +€4,100
up €4,100 (+15.2%), from €27,007 to €31,108
of which Trade receivables: +€5,382
- Profit (loss) carried forward -€20,242
down €20,242 (-8,102%), from -€250 to -€20,492
- Tax, wage and social debts -€3,868
no longer reported in 2025 (was €3,868)
- Debts after one year +€3,025
up €3,025 (+5.6%), from €54,206 to €57,231
- Trade debts -€2,500
down €2,500 (-4.5%), from €55,197 to €52,697
- Accrued charges and deferred income +€2,264
up €2,264 (+75.2%), from €3,011 to €5,274
- Gross operating margin -€8,209
down €8,209, from €6,166 to -€2,043
- Financial charges +€235
up €235 (+10.6%), from €2,209 to €2,444
- Taxes -€180
no longer reported in 2025 (was €180)
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.
Derived cash bridge
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 | €136,492 | €115,170 | -€21,322 | -15.6% |
| Fixed assets | 21/28 | €43,569 | €28,338 | -€15,232 | -35.0% |
| Intangible fixed assets | 21 | €2,830 | €1,613 | -€1,217 | -43.0% |
| Tangible fixed assets | 22/27 | €40,740 | €26,725 | -€14,015 | -34.4% |
| Plant, machinery and equipment | 23 | €40,434 | €26,725 | -€13,709 | -33.9% |
| Furniture and vehicles | 24 | €305 | - | -€305 | |
| Current assets | 29/58 | €92,923 | €86,832 | -€6,090 | -6.6% |
| Stocks and contracts in progress | 3 | €40,063 | €40,063 | = | 0.0% |
| Stocks | 30/36 | €40,063 | €40,063 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,007 | €31,108 | +€4,100 | +15.2% |
| Trade receivables | 40 | €25,627 | €31,008 | +€5,382 | +21.0% |
| Other amounts receivable | 41 | €1,381 | €99 | -€1,281 | -92.8% |
| Cash at bank and in hand | 54/58 | €25,604 | €15,661 | -€9,943 | -38.8% |
| Deferred charges and accrued income | 490/1 | €248 | - | -€248 | |
| Total equity and liabilities | 10/49 | €136,492 | €115,170 | -€21,322 | -15.6% |
| Equity | 10/15 | €20,210 | -€32 | -€20,242 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€250 | -€20,492 | -€20,242 | -8,102% |
| Amounts payable | 17/49 | €116,282 | €115,202 | -€1,080 | -0.9% |
| Amounts payable after more than one year | 17 | €54,206 | €57,231 | +€3,025 | +5.6% |
| Other amounts payable | 178/9 | €54,206 | €57,231 | +€3,025 | +5.6% |
| Amounts payable within one year | 42/48 | €59,066 | €52,697 | -€6,368 | -10.8% |
| Trade debts | 44 | €55,197 | €52,697 | -€2,500 | -4.5% |
| Suppliers | 440/4 | €55,197 | €52,697 | -€2,500 | -4.5% |
| Taxes, remuneration and social security | 45 | €3,868 | - | -€3,868 | |
| Taxes | 450/3 | €3,868 | - | -€3,868 | |
| Accrued charges and deferred income | 492/3 | €3,011 | €5,274 | +€2,264 | +75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,233 | €15,232 | -€1 | 0.0% |
| Other operating charges | 640/8 | €524 | €524 | -€0 | -0.1% |
| Gross operating margin | 9900 | €6,166 | -€2,043 | -€8,209 | |
| Operating profit (loss) | 9901 | -€9,591 | -€17,798 | -€8,207 | -85.6% |
| Financial charges | 65/66B | €2,209 | €2,444 | +€235 | +10.6% |
| Recurring financial charges | 65 | €2,209 | €2,444 | +€235 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,800 | -€20,242 | -€8,442 | -71.5% |
| Income taxes | 67/77 | €180 | - | -€180 | |
| Profit (loss) for the period | 9904 | -€11,979 | -€20,242 | -€8,263 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,979 | -€20,242 | -€8,263 | -69.0% |
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 13 October 2026 via checked.be.