FOCUS IMPACT CONSULTING: what changed
Two fiscal 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.
FOCUS IMPACT CONSULTING
Largest movements
- Cash -€22,172
down €22,172 (-70.9%), from €31,261 to €9,089
mainly Contributions, distributions and other (-€25,000) and Receivables within one year (-€16,958)
- Receivables within one year +€16,958
up €16,958 (+85.7%), from €19,791 to €36,749
of which Trade receivables: +€13,170
- Tangible fixed assets -€4,547
down €4,547 (-29.9%), from €15,221 to €10,674
of which Furniture and vehicles: -€7,300
- Tax, wage and social debts +€8,448
up €8,448 (+96.6%), from €8,747 to €17,196
- Profit (loss) carried forward -€7,228
down €7,228 (-20.0%), from €36,125 to €28,897
- Debts after one year -€6,948
down €6,948 (-85.4%), from €8,140 to €1,193
- Trade debts -€4,378
no longer reported in 2025 (was €4,378)
- Gross operating margin +€7,375
up €7,375 (+26.4%), from €27,984 to €35,359
- Taxes +€1,805
up €1,805 (+26.7%), from €6,769 to €8,574
- Depreciation +€768
up €768 (+11.5%), from €6,679 to €7,447
- Other operating charges -€652
down €652 (-41.3%), from €1,580 to €928
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 | €66,496 | €56,733 | -€9,763 | -14.7% |
| Fixed assets | 21/28 | €15,221 | €10,674 | -€4,547 | -29.9% |
| Tangible fixed assets | 22/27 | €15,221 | €10,674 | -€4,547 | -29.9% |
| Plant, machinery and equipment | 23 | - | €2,753 | +€2,753 | |
| Furniture and vehicles | 24 | €15,221 | €7,921 | -€7,300 | -48.0% |
| Current assets | 29/58 | €51,275 | €46,059 | -€5,215 | -10.2% |
| Amounts receivable within one year | 40/41 | €19,791 | €36,749 | +€16,958 | +85.7% |
| Trade receivables | 40 | €16,203 | €29,372 | +€13,170 | +81.3% |
| Other amounts receivable | 41 | €3,588 | €7,376 | +€3,788 | +105.6% |
| Cash at bank and in hand | 54/58 | €31,261 | €9,089 | -€22,172 | -70.9% |
| Deferred charges and accrued income | 490/1 | €223 | €221 | -€2 | -0.9% |
| Total equity and liabilities | 10/49 | €66,496 | €56,733 | -€9,763 | -14.7% |
| Equity | 10/15 | €38,625 | €31,397 | -€7,228 | -18.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,125 | €28,897 | -€7,228 | -20.0% |
| Amounts payable | 17/49 | €27,871 | €25,336 | -€2,534 | -9.1% |
| Amounts payable after more than one year | 17 | €8,140 | €1,193 | -€6,948 | -85.4% |
| Financial debts | 170/4 | €8,140 | €1,193 | -€6,948 | -85.4% |
| Amounts payable within one year | 42/48 | €19,730 | €24,144 | +€4,413 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €6,605 | €6,948 | +€343 | +5.2% |
| Trade debts | 44 | €4,378 | - | -€4,378 | |
| Suppliers | 440/4 | €4,378 | - | -€4,378 | |
| Taxes, remuneration and social security | 45 | €8,747 | €17,196 | +€8,448 | +96.6% |
| Taxes | 450/3 | €8,747 | €17,196 | +€8,448 | +96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,679 | €7,447 | +€768 | +11.5% |
| Other operating charges | 640/8 | €1,580 | €928 | -€652 | -41.3% |
| Gross operating margin | 9900 | €27,984 | €35,359 | +€7,375 | +26.4% |
| Operating profit (loss) | 9901 | €19,725 | €26,983 | +€7,259 | +36.8% |
| Financial income | 75/76B | €88 | €255 | +€167 | +189.5% |
| Recurring financial income | 75 | €88 | €255 | +€167 | +189.5% |
| Financial charges | 65/66B | €931 | €893 | -€39 | -4.2% |
| Recurring financial charges | 65 | €931 | €893 | -€39 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €18,881 | €26,346 | +€7,464 | +39.5% |
| Income taxes | 67/77 | €6,769 | €8,574 | +€1,805 | +26.7% |
| Profit (loss) for the period | 9904 | €12,112 | €17,772 | +€5,659 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,112 | €17,772 | +€5,659 | +46.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.