Act-unity: 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.
Act-unity
Largest movements
- Cash +€1.0m
up €1.0m (+219%), from €477,745 to €1.5m
mainly Current investments (+€684,004) and Net result for the year (+€412,786)
- Current investments -€684,004
down €684,004 (-56.1%), from €1.2m to €536,081
- Intangible fixed assets -€47,090
down €47,090 (-45.7%), from €103,101 to €56,011
- Other debts +€337,124
up €337,124 (+188%), from €179,680 to €516,804
- Reserves -€103,928
down €103,928 (-4.7%), from €2.2m to €2.1m
of which Distributable reserves: -€103,928
- Tax, wage and social debts +€41,442
up €41,442 (+23.1%), from €179,689 to €221,131
- Staff costs +€195,457
up €195,457 (+28.6%), from €682,902 to €878,359
- Gross operating margin +€150,269
up €150,269 (+14.9%), from €1.0m to €1.2m
- Financial income +€112,678
up €112,678 (+58.6%), from €192,249 to €304,927
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 | €2,743,928 | €3,050,493 | +€306,565 | +11.2% |
| Fixed assets | 21/28 | €242,029 | €199,253 | -€42,777 | -17.7% |
| Intangible fixed assets | 21 | €103,101 | €56,011 | -€47,090 | -45.7% |
| Tangible fixed assets | 22/27 | €7,571 | €9,429 | +€1,858 | +24.5% |
| Furniture and vehicles | 24 | €7,571 | €9,429 | +€1,858 | +24.5% |
| Financial fixed assets | 28 | €131,357 | €133,813 | +€2,455 | +1.9% |
| Current assets | 29/58 | €2,501,899 | €2,851,240 | +€349,341 | +14.0% |
| Amounts receivable after more than one year | 29 | €208,886 | €178,642 | -€30,244 | -14.5% |
| Other amounts receivable | 291 | €208,886 | €178,642 | -€30,244 | -14.5% |
| Amounts receivable within one year | 40/41 | €559,034 | €564,044 | +€5,010 | +0.9% |
| Trade receivables | 40 | €526,320 | €456,885 | -€69,435 | -13.2% |
| Other amounts receivable | 41 | €32,715 | €107,159 | +€74,445 | +228% |
| Current investments | 50/53 | €1,220,085 | €536,081 | -€684,004 | -56.1% |
| Cash at bank and in hand | 54/58 | €477,745 | €1,523,957 | +€1.0m | +219% |
| Deferred charges and accrued income | 490/1 | €36,149 | €48,517 | +€12,368 | +34.2% |
| Total equity and liabilities | 10/49 | €2,743,928 | €3,050,493 | +€306,565 | +11.2% |
| Equity | 10/15 | €2,283,266 | €2,179,338 | -€103,928 | -4.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,221,766 | €2,117,838 | -€103,928 | -4.7% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €2,215,616 | €2,111,688 | -€103,928 | -4.7% |
| Amounts payable | 17/49 | €460,662 | €871,155 | +€410,493 | +89.1% |
| Amounts payable within one year | 42/48 | €421,291 | €812,742 | +€391,451 | +92.9% |
| Trade debts | 44 | €61,922 | €74,807 | +€12,885 | +20.8% |
| Suppliers | 440/4 | €61,922 | €74,807 | +€12,885 | +20.8% |
| Taxes, remuneration and social security | 45 | €179,689 | €221,131 | +€41,442 | +23.1% |
| Remuneration and social security | 454/9 | €179,689 | €221,131 | +€41,442 | +23.1% |
| Other amounts payable | 47/48 | €179,680 | €516,804 | +€337,124 | +188% |
| Accrued charges and deferred income | 492/3 | €39,372 | €58,414 | +€19,042 | +48.4% |
| Remuneration, social security and pensions | 62 | €682,902 | €878,359 | +€195,457 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,966 | €52,114 | -€2,852 | -5.2% |
| Other operating charges | 640/8 | €7 | €998 | +€991 | +13,634% |
| Non-recurring operating charges | 66A | - | €133 | +€133 | |
| Gross operating margin | 9900 | €1,006,973 | €1,157,242 | +€150,269 | +14.9% |
| Operating profit (loss) | 9901 | €269,097 | €225,637 | -€43,460 | -16.2% |
| Financial income | 75/76B | €192,249 | €304,927 | +€112,678 | +58.6% |
| Recurring financial income | 75 | €192,249 | €304,927 | +€112,678 | +58.6% |
| Financial charges | 65/66B | €5,702 | €7,380 | +€1,678 | +29.4% |
| Recurring financial charges | 65 | €5,702 | €7,380 | +€1,678 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €455,644 | €523,184 | +€67,540 | +14.8% |
| Income taxes | 67/77 | €110,836 | €110,399 | -€438 | -0.4% |
| Profit (loss) for the period | 9904 | €344,808 | €412,786 | +€67,978 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €344,808 | €412,786 | +€67,978 | +19.7% |
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 28 October 2026 via checked.be.