2Mpact: 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.
2Mpact
Largest movements
- Receivables within one year +€41,740
up €41,740 (+31.1%), from €134,127 to €175,867
of which Trade receivables: +€46,165
- Reserves +€26,461
up €26,461 (+50.2%), from €52,676 to €79,137
of which Distributable reserves: +€25,013
- Tax, wage and social debts +€10,825
up €10,825 (+15.3%), from €70,605 to €81,429
of which Remuneration and social security: +€5,627
- Staff costs +€53,972
up €53,972 (+10.9%), from €494,505 to €548,477
- Gross operating margin +€46,985
up €46,985 (+8.4%), from €561,671 to €608,656
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 | €482,719 | €516,434 | +€33,715 | +7.0% |
| Fixed assets | 21/28 | €25,367 | €17,668 | -€7,699 | -30.4% |
| Intangible fixed assets | 21 | €7,039 | €3,096 | -€3,943 | -56.0% |
| Tangible fixed assets | 22/27 | €9,986 | €6,194 | -€3,792 | -38.0% |
| Plant, machinery and equipment | 23 | €926 | €2,304 | +€1,378 | +148.7% |
| Furniture and vehicles | 24 | €9,059 | €3,890 | -€5,169 | -57.1% |
| Financial fixed assets | 28 | €8,342 | €8,377 | +€35 | +0.4% |
| Current assets | 29/58 | €457,352 | €498,766 | +€41,414 | +9.1% |
| Amounts receivable within one year | 40/41 | €134,127 | €175,867 | +€41,740 | +31.1% |
| Trade receivables | 40 | €127,793 | €173,958 | +€46,165 | +36.1% |
| Other amounts receivable | 41 | €6,333 | €1,908 | -€4,425 | -69.9% |
| Cash at bank and in hand | 54/58 | €312,373 | €312,708 | +€335 | +0.1% |
| Deferred charges and accrued income | 490/1 | €10,852 | €10,191 | -€661 | -6.1% |
| Total equity and liabilities | 10/49 | €482,719 | €516,434 | +€33,715 | +7.0% |
| Equity | 10/15 | €255,373 | €281,835 | +€26,461 | +10.4% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €52,676 | €79,137 | +€26,461 | +50.2% |
| Non-distributable reserves | 130/1 | €6,764 | €8,213 | +€1,448 | +21.4% |
| Legal reserve | 130 | €6,764 | €8,213 | +€1,448 | +21.4% |
| Distributable reserves | 133 | €45,912 | €70,925 | +€25,013 | +54.5% |
| Profit (loss) carried forward | 14 | €77,697 | €77,697 | = | 0.0% |
| Amounts payable | 17/49 | €227,346 | €234,599 | +€7,254 | +3.2% |
| Amounts payable within one year | 42/48 | €227,346 | €234,599 | +€7,254 | +3.2% |
| Trade debts | 44 | €155,887 | €153,170 | -€2,716 | -1.7% |
| Suppliers | 440/4 | €155,887 | €153,170 | -€2,716 | -1.7% |
| Taxes, remuneration and social security | 45 | €70,605 | €81,429 | +€10,825 | +15.3% |
| Taxes | 450/3 | €16,072 | €21,270 | +€5,198 | +32.3% |
| Remuneration and social security | 454/9 | €54,533 | €60,159 | +€5,627 | +10.3% |
| Other amounts payable | 47/48 | €855 | - | -€855 | |
| Non-recurring operating income | 76A | €8,986 | €2,455 | -€6,531 | -72.7% |
| Remuneration, social security and pensions | 62 | €494,505 | €548,477 | +€53,972 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,733 | €10,249 | -€2,484 | -19.5% |
| Other operating charges | 640/8 | €1,245 | €988 | -€257 | -20.6% |
| Gross operating margin | 9900 | €561,671 | €608,656 | +€46,985 | +8.4% |
| Operating profit (loss) | 9901 | €53,187 | €48,941 | -€4,246 | -8.0% |
| Financial income | 75/76B | €1,339 | €2,056 | +€717 | +53.5% |
| Recurring financial income | 75 | €1,339 | €2,056 | +€717 | +53.5% |
| Financial charges | 65/66B | €2,399 | €3,417 | +€1,018 | +42.4% |
| Recurring financial charges | 65 | €2,399 | €3,417 | +€1,018 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €52,127 | €47,580 | -€4,547 | -8.7% |
| Income taxes | 67/77 | €22,137 | €21,119 | -€1,019 | -4.6% |
| Profit (loss) for the period | 9904 | €29,990 | €26,461 | -€3,529 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,990 | €26,461 | -€3,529 | -11.8% |
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.