HB IMPACT scs: 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.
HB IMPACT scs
Largest movements
- Receivables within one year +€14,177
up €14,177 (+313%), from €4,524 to €18,701
of which Trade receivables: +€9,111
- Cash -€8,473
down €8,473 (-56.7%), from €14,946 to €6,473
mainly Contributions, distributions and other (-€16,000) and Receivables within one year (-€14,177)
- Intangible fixed assets -€8,000
down €8,000 (-25.0%), from €32,000 to €24,000
- Stocks and contracts -€1,395
no longer reported in 2025 (was €1,395)
- Tangible fixed assets -€1,102
down €1,102 (-58.6%), from €1,881 to €779
of which Furniture and vehicles: -€858
- Profit (loss) carried forward -€15,847
down €15,847 (-45.0%), from €35,215 to €19,368
- Other debts +€6,403
up €6,403 (+93.2%), from €6,872 to €13,275
- Trade debts +€4,692
up €4,692 (+438%), from €1,072 to €5,764
- Gross operating margin -€20,861
down €20,861 (-63.1%), from €33,061 to €12,200
- Taxes -€5,418
down €5,418 (-85.3%), from €6,352 to €934
- Financial charges -€1,831
down €1,831 (-87.2%), from €2,100 to €268
of which Non-recurring financial charges: -€1,811
- Other operating charges +€1,408
up €1,408 (+421%), from €334 to €1,742
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 | €56,577 | €51,379 | -€5,198 | -9.2% |
| Fixed assets | 21/28 | €33,881 | €24,779 | -€9,102 | -26.9% |
| Intangible fixed assets | 21 | €32,000 | €24,000 | -€8,000 | -25.0% |
| Tangible fixed assets | 22/27 | €1,881 | €779 | -€1,102 | -58.6% |
| Furniture and vehicles | 24 | €1,541 | €683 | -€858 | -55.7% |
| Other tangible fixed assets | 26 | €340 | €96 | -€244 | -71.7% |
| Current assets | 29/58 | €22,696 | €26,600 | +€3,904 | +17.2% |
| Stocks and contracts in progress | 3 | €1,395 | - | -€1,395 | |
| Stocks | 30/36 | €1,395 | - | -€1,395 | |
| Amounts receivable within one year | 40/41 | €4,524 | €18,701 | +€14,177 | +313% |
| Trade receivables | 40 | €2,876 | €11,987 | +€9,111 | +317% |
| Other amounts receivable | 41 | €1,648 | €6,714 | +€5,066 | +307% |
| Cash at bank and in hand | 54/58 | €14,946 | €6,473 | -€8,473 | -56.7% |
| Deferred charges and accrued income | 490/1 | €1,831 | €1,425 | -€406 | -22.2% |
| Total equity and liabilities | 10/49 | €56,577 | €51,379 | -€5,198 | -9.2% |
| Equity | 10/15 | €44,415 | €28,568 | -€15,847 | -35.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,215 | €19,368 | -€15,847 | -45.0% |
| Amounts payable | 17/49 | €12,162 | €22,811 | +€10,649 | +87.6% |
| Amounts payable within one year | 42/48 | €12,162 | €22,811 | +€10,649 | +87.6% |
| Trade debts | 44 | €1,072 | €5,764 | +€4,692 | +438% |
| Suppliers | 440/4 | €1,072 | €5,764 | +€4,692 | +438% |
| Taxes, remuneration and social security | 45 | €4,218 | €3,772 | -€447 | -10.6% |
| Taxes | 450/3 | €4,218 | €3,772 | -€447 | -10.6% |
| Other amounts payable | 47/48 | €6,872 | €13,275 | +€6,403 | +93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,096 | €9,102 | +€6 | +0.1% |
| Other operating charges | 640/8 | €334 | €1,742 | +€1,408 | +421% |
| Gross operating margin | 9900 | €33,061 | €12,200 | -€20,861 | -63.1% |
| Operating profit (loss) | 9901 | €23,630 | €1,355 | -€22,275 | -94.3% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €21 | - | -€21 | |
| Financial charges | 65/66B | €2,100 | €268 | -€1,831 | -87.2% |
| Recurring financial charges | 65 | €289 | €268 | -€21 | -7.1% |
| Non-recurring financial charges | 66B | €1,811 | - | -€1,811 | |
| Profit (loss) for the period before taxes | 9903 | €21,551 | €1,087 | -€20,465 | -95.0% |
| Income taxes | 67/77 | €6,352 | €934 | -€5,418 | -85.3% |
| Profit (loss) for the period | 9904 | €15,200 | €153 | -€15,047 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,200 | €153 | -€15,047 | -99.0% |
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 28 October 2026 via checked.be.