Empact: 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.
Empact
Largest movements
- Cash -€63,235
down €63,235 (-14.5%), from €437,290 to €374,055
mainly Accrued charges and deferred income (-€74,071) and Investment in fixed assets (net) (-€32,064)
- Tangible fixed assets +€34,061
up €34,061 (+890%), from €3,827 to €37,887
of which Furniture and vehicles: +€28,432
- Receivables within one year -€25,155
down €25,155 (-22.0%), from €114,603 to €89,447
of which Other amounts receivable: -€26,351
- Accrued charges and deferred income -€74,071
down €74,071 (-100.0%), from €74,103 to €32
- Reserves +€15,000
up €15,000 (+4.7%), from €320,000 to €335,000
- Trade debts -€7,940
down €7,940 (-21.1%), from €37,638 to €29,699
- Gross operating margin -€27,305
down €27,305 (-5.5%), from €498,975 to €471,670
- Staff costs -€11,639
down €11,639 (-2.5%), from €466,654 to €455,015
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 | €570,207 | €506,011 | -€64,196 | -11.3% |
| Fixed assets | 21/28 | €11,286 | €39,780 | +€28,494 | +252% |
| Tangible fixed assets | 22/27 | €3,827 | €37,887 | +€34,061 | +890% |
| Plant, machinery and equipment | 23 | €2,941 | €8,570 | +€5,629 | +191% |
| Furniture and vehicles | 24 | €886 | €29,318 | +€28,432 | +3,209% |
| Financial fixed assets | 28 | €7,459 | €1,893 | -€5,567 | -74.6% |
| Current assets | 29/58 | €558,921 | €466,231 | -€92,690 | -16.6% |
| Amounts receivable within one year | 40/41 | €114,603 | €89,447 | -€25,155 | -22.0% |
| Trade receivables | 40 | €553 | €1,748 | +€1,196 | +216% |
| Other amounts receivable | 41 | €114,050 | €87,699 | -€26,351 | -23.1% |
| Cash at bank and in hand | 54/58 | €437,290 | €374,055 | -€63,235 | -14.5% |
| Deferred charges and accrued income | 490/1 | €7,029 | €2,729 | -€4,300 | -61.2% |
| Total equity and liabilities | 10/49 | €570,207 | €506,011 | -€64,196 | -11.3% |
| Equity | 10/15 | €413,171 | €425,398 | +€12,227 | +3.0% |
| Contributions | 10/11 | €26,600 | €26,600 | = | 0.0% |
| Capital | 10 | €26,600 | €26,600 | = | 0.0% |
| Reserves | 13 | €320,000 | €335,000 | +€15,000 | +4.7% |
| Profit (loss) carried forward | 14 | €66,571 | €63,798 | -€2,773 | -4.2% |
| Amounts payable | 17/49 | €157,036 | €80,613 | -€76,423 | -48.7% |
| Amounts payable within one year | 42/48 | €82,934 | €80,581 | -€2,353 | -2.8% |
| Trade debts | 44 | €37,638 | €29,699 | -€7,940 | -21.1% |
| Suppliers | 440/4 | €37,638 | €29,699 | -€7,940 | -21.1% |
| Taxes, remuneration and social security | 45 | €45,295 | €50,843 | +€5,547 | +12.2% |
| Taxes | 450/3 | - | €369 | +€369 | |
| Remuneration and social security | 454/9 | €45,295 | €50,474 | +€5,178 | +11.4% |
| Accrued charges and deferred income | 492/3 | €74,103 | €32 | -€74,071 | -100.0% |
| Remuneration, social security and pensions | 62 | €466,654 | €455,015 | -€11,639 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,015 | €3,570 | +€555 | +18.4% |
| Other operating charges | 640/8 | €350 | €758 | +€408 | +117% |
| Gross operating margin | 9900 | €498,975 | €471,670 | -€27,305 | -5.5% |
| Operating profit (loss) | 9901 | €28,956 | €12,327 | -€16,628 | -57.4% |
| Financial income | 75/76B | €208 | €240 | +€32 | +15.5% |
| Recurring financial income | 75 | €208 | €240 | +€32 | +15.5% |
| Financial charges | 65/66B | €697 | €289 | -€408 | -58.5% |
| Recurring financial charges | 65 | €697 | €289 | -€408 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €28,466 | €12,278 | -€16,188 | -56.9% |
| Income taxes | 67/77 | €3 | €51 | +€48 | +1,444% |
| Profit (loss) for the period | 9904 | €28,463 | €12,227 | -€16,236 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,463 | €12,227 | -€16,236 | -57.0% |
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 15 October 2026 via checked.be.