a.s. IMPACTRA: 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.
a.s. IMPACTRA
Largest movements
- Current investments +€80,000
new in 2025: €80,000
- Cash -€79,641
down €79,641 (-75.7%), from €105,240 to €25,600
mainly Current investments (-€80,000) and Net result for the year (-€4,901)
- Other debts +€5,901
up €5,901 (+27.1%), from €21,805 to €27,706
- Profit (loss) carried forward -€4,901
down €4,901 (-7.7%), from €63,333 to €58,432
- Gross operating margin -€1,814
down €1,814 (-95.6%), from -€1,898 to -€3,712
- Financial charges -€1,668
down €1,668 (-95.8%), from €1,741 to €74
- Other operating charges -€727
down €727 (-42.9%), from €1,694 to €967
- Taxes +€113
up €113 (+82.8%), from €136 to €249
- Financial income +€69
up €69 (+13.0%), from €533 to €603
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 | €108,260 | €108,466 | +€206 | +0.2% |
| Fixed assets | 21/28 | €1,417 | €914 | -€502 | -35.5% |
| Tangible fixed assets | 22/27 | €1,417 | €914 | -€502 | -35.5% |
| Land and buildings | 22 | €879 | €710 | -€168 | -19.2% |
| Furniture and vehicles | 24 | €538 | €204 | -€334 | -62.1% |
| Current assets | 29/58 | €106,844 | €107,552 | +€708 | +0.7% |
| Amounts receivable within one year | 40/41 | €1,041 | €1,952 | +€911 | +87.6% |
| Trade receivables | 40 | €881 | €1,888 | +€1,006 | +114% |
| Other amounts receivable | 41 | €160 | €65 | -€95 | -59.5% |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €105,240 | €25,600 | -€79,641 | -75.7% |
| Deferred charges and accrued income | 490/1 | €562 | €0 | -€562 | -100% |
| Total equity and liabilities | 10/49 | €108,260 | €108,466 | +€206 | +0.2% |
| Equity | 10/15 | €83,793 | €78,892 | -€4,901 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,333 | €58,432 | -€4,901 | -7.7% |
| Amounts payable | 17/49 | €24,467 | €29,574 | +€5,107 | +20.9% |
| Amounts payable within one year | 42/48 | €23,100 | €28,105 | +€5,006 | +21.7% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,294 | €399 | -€895 | -69.2% |
| Taxes | 450/3 | €1,294 | €399 | -€895 | -69.2% |
| Other amounts payable | 47/48 | €21,805 | €27,706 | +€5,901 | +27.1% |
| Accrued charges and deferred income | 492/3 | €1,367 | €1,469 | +€102 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €517 | €502 | -€14 | -2.8% |
| Other operating charges | 640/8 | €1,694 | €967 | -€727 | -42.9% |
| Gross operating margin | 9900 | -€1,898 | -€3,712 | -€1,814 | -95.6% |
| Operating profit (loss) | 9901 | -€4,108 | -€5,181 | -€1,073 | -26.1% |
| Financial income | 75/76B | €533 | €603 | +€69 | +13.0% |
| Recurring financial income | 75 | €533 | €603 | +€69 | +13.0% |
| Financial charges | 65/66B | €1,741 | €74 | -€1,668 | -95.8% |
| Recurring financial charges | 65 | €1,741 | €74 | -€1,668 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,316 | -€4,652 | +€664 | +12.5% |
| Income taxes | 67/77 | €136 | €249 | +€113 | +82.8% |
| Profit (loss) for the period | 9904 | -€5,453 | -€4,901 | +€551 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,453 | -€4,901 | +€551 | +10.1% |
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.