EMPACT MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year +€41,016
up €41,016 (+202%), from €20,341 to €61,357
of which Trade receivables: +€22,589
- Cash +€32,393
up €32,393 (+378%), from €8,570 to €40,963
mainly Net result for the year (+€54,915) and Tax, wage and social debts (+€19,651)
- Tangible fixed assets +€1,751
up €1,751 (+104%), from €1,683 to €3,433
of which Furniture and vehicles: +€1,369
- Profit (loss) carried forward +€54,915
up €54,915 (+280%), from €19,605 to €74,521
- Tax, wage and social debts +€19,651
up €19,651 (+179%), from €10,988 to €30,639
- Gross operating margin +€44,222
up €44,222 (+170%), from €25,947 to €70,169
- Taxes +€8,980
up €8,980 (+151%), from €5,948 to €14,928
- Financial income +€877
up €877 (+259%), from €338 to €1,216
- Depreciation +€814
up €814 (+676%), from €120 to €934
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 | €30,594 | €105,753 | +€75,159 | +246% |
| Fixed assets | 21/28 | €1,683 | €3,433 | +€1,751 | +104% |
| Tangible fixed assets | 22/27 | €1,683 | €3,433 | +€1,751 | +104% |
| Plant, machinery and equipment | 23 | €1,683 | €2,065 | +€382 | +22.7% |
| Furniture and vehicles | 24 | - | €1,369 | +€1,369 | |
| Current assets | 29/58 | €28,911 | €102,319 | +€73,408 | +254% |
| Amounts receivable within one year | 40/41 | €20,341 | €61,357 | +€41,016 | +202% |
| Trade receivables | 40 | - | €22,589 | +€22,589 | |
| Other amounts receivable | 41 | €20,341 | €38,768 | +€18,426 | +90.6% |
| Cash at bank and in hand | 54/58 | €8,570 | €40,963 | +€32,393 | +378% |
| Total equity and liabilities | 10/49 | €30,594 | €105,753 | +€75,159 | +246% |
| Equity | 10/15 | €19,606 | €74,522 | +€54,915 | +280% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,605 | €74,521 | +€54,915 | +280% |
| Amounts payable | 17/49 | €10,988 | €31,231 | +€20,244 | +184% |
| Amounts payable within one year | 42/48 | €10,988 | €31,231 | +€20,244 | +184% |
| Trade debts | 44 | - | €593 | +€593 | |
| Suppliers | 440/4 | - | €593 | +€593 | |
| Taxes, remuneration and social security | 45 | €10,988 | €30,639 | +€19,651 | +179% |
| Taxes | 450/3 | €10,988 | €30,639 | +€19,651 | +179% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €934 | +€814 | +676% |
| Other operating charges | 640/8 | €493 | €465 | -€27 | -5.6% |
| Gross operating margin | 9900 | €25,947 | €70,169 | +€44,222 | +170% |
| Operating profit (loss) | 9901 | €25,334 | €68,769 | +€43,435 | +171% |
| Financial income | 75/76B | €338 | €1,216 | +€877 | +259% |
| Recurring financial income | 75 | €338 | €1,216 | +€877 | +259% |
| Financial charges | 65/66B | €119 | €142 | +€23 | +19.2% |
| Recurring financial charges | 65 | €119 | €142 | +€23 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €25,553 | €69,843 | +€44,290 | +173% |
| Income taxes | 67/77 | €5,948 | €14,928 | +€8,980 | +151% |
| Profit (loss) for the period | 9904 | €19,605 | €54,915 | +€35,310 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €19,605 | €54,915 | +€35,310 | +180% |
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 16 October 2026 via checked.be.