im-pact: 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.
im-pact
Largest movements
- Receivables within one year -€103,224
down €103,224 (-94.4%), from €109,335 to €6,111
of which Trade receivables: -€109,169
- Cash +€55,336
up €55,336 (+68.0%), from €81,402 to €136,737
mainly Receivables within one year (+€103,224)
- Profit (loss) carried forward -€22,292
down €22,292 (-294.9%), from -€7,560 to -€29,853
- Trade debts -€17,492
down €17,492 (-87.0%), from €20,105 to €2,612
- Tax, wage and social debts -€8,103
down €8,103 (-64.1%), from €12,638 to €4,535
of which Taxes: -€7,205
- Gross operating margin -€13,405
down €13,405 (-166.5%), from -€8,049 to -€21,454
- Financial charges +€370
up €370 (+535.9%), from €69 to €439
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 | €292,832 | €244,944 | -€47,888 | -16.4% |
| Fixed assets | 21/28 | €100,000 | €100,000 | = | 0.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €192,832 | €144,944 | -€47,888 | -24.8% |
| Amounts receivable within one year | 40/41 | €109,335 | €6,111 | -€103,224 | -94.4% |
| Trade receivables | 40 | €109,169 | - | -€109,169 | |
| Other amounts receivable | 41 | €166 | €6,111 | +€5,945 | +3574.2% |
| Cash at bank and in hand | 54/58 | €81,402 | €136,737 | +€55,336 | +68.0% |
| Deferred charges and accrued income | 490/1 | €2,096 | €2,096 | = | 0.0% |
| Total equity and liabilities | 10/49 | €292,832 | €244,944 | -€47,888 | -16.4% |
| Equity | 10/15 | €260,090 | €237,797 | -€22,292 | -8.6% |
| Contributions | 10/11 | €261,500 | €261,500 | = | 0.0% |
| Capital | 10 | €261,500 | €261,500 | = | 0.0% |
| Issued capital | 100 | €461,500 | €461,500 | = | 0.0% |
| Uncalled capital | 101 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,560 | -€29,853 | -€22,292 | -294.9% |
| Amounts payable | 17/49 | €32,742 | €7,147 | -€25,595 | -78.2% |
| Amounts payable within one year | 42/48 | €32,742 | €7,147 | -€25,595 | -78.2% |
| Trade debts | 44 | €20,105 | €2,612 | -€17,492 | -87.0% |
| Suppliers | 440/4 | €20,105 | €2,612 | -€17,492 | -87.0% |
| Taxes, remuneration and social security | 45 | €12,638 | €4,535 | -€8,103 | -64.1% |
| Taxes | 450/3 | €8,040 | €835 | -€7,205 | -89.6% |
| Remuneration and social security | 454/9 | €4,598 | €3,700 | -€898 | -19.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€8,049 | -€21,454 | -€13,405 | -166.5% |
| Operating profit (loss) | 9901 | -€8,436 | -€21,853 | -€13,417 | -159.0% |
| Financial charges | 65/66B | €69 | €439 | +€370 | +535.9% |
| Recurring financial charges | 65 | €69 | €439 | +€370 | +535.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,505 | -€22,292 | -€13,787 | -162.1% |
| Profit (loss) for the period | 9904 | -€8,505 | -€22,292 | -€13,787 | -162.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,505 | -€22,292 | -€13,787 | -162.1% |
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 4 October 2026 via checked.be.