Imp'ACT: 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.
Imp'ACT
Largest movements
- Cash +€51,020
up €51,020 (+561.1%), from €9,092 to €60,112
mainly Accrued charges and deferred income (+€39,608) and Net result for the year (+€13,589)
- Financial fixed assets -€1,860
no longer reported in 2025 (was €1,860)
- Receivables within one year +€1,440
up €1,440 (+6.1%), from €23,419 to €24,859
of which Trade receivables: +€783
- Accrued charges and deferred income +€39,608
up €39,608 (+132.0%), from €30,010 to €69,619
- Profit (loss) carried forward +€13,589
up €13,589 (+36.7%), from -€37,030 to -€23,441
- Debts within one year -€3,447
down €3,447 (-7.6%), from €45,162 to €41,716
of which Tax, wage and social debts: -€2,447
- Staff costs -€32,817
down €32,817 (-10.1%), from €326,332 to €293,514
- Gross operating margin -€10,365
down €10,365 (-3.3%), from €317,852 to €307,487
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 | €38,143 | €87,894 | +€49,751 | +130.4% |
| Fixed assets | 21/28 | €2,179 | - | -€2,179 | |
| Tangible fixed assets | 22/27 | €319 | - | -€319 | |
| Furniture and vehicles | 24 | €319 | - | -€319 | |
| Financial fixed assets | 28 | €1,860 | - | -€1,860 | |
| Current assets | 29/58 | €35,964 | €87,894 | +€51,930 | +144.4% |
| Amounts receivable within one year | 40/41 | €23,419 | €24,859 | +€1,440 | +6.1% |
| Trade receivables | 40 | €10,222 | €11,005 | +€783 | +7.7% |
| Other amounts receivable | 41 | €13,197 | €13,854 | +€657 | +5.0% |
| Cash at bank and in hand | 54/58 | €9,092 | €60,112 | +€51,020 | +561.1% |
| Deferred charges and accrued income | 490/1 | €3,453 | €2,922 | -€530 | -15.4% |
| Total equity and liabilities | 10/49 | €38,143 | €87,894 | +€49,751 | +130.4% |
| Equity | 10/15 | -€37,030 | -€23,441 | +€13,589 | +36.7% |
| Profit (loss) carried forward | 14 | -€37,030 | -€23,441 | +€13,589 | +36.7% |
| Amounts payable | 17/49 | €75,173 | €111,334 | +€36,161 | +48.1% |
| Amounts payable within one year | 42/48 | €45,162 | €41,716 | -€3,447 | -7.6% |
| Trade debts | 44 | €1,675 | €3,919 | +€2,244 | +134.0% |
| Suppliers | 440/4 | €1,675 | €3,919 | +€2,244 | +134.0% |
| Taxes, remuneration and social security | 45 | €37,652 | €35,205 | -€2,447 | -6.5% |
| Taxes | 450/3 | €37,652 | - | -€37,652 | |
| Remuneration and social security | 454/9 | - | €35,205 | +€35,205 | |
| Accrued charges and deferred income | 492/3 | €30,010 | €69,619 | +€39,608 | +132.0% |
| Remuneration, social security and pensions | 62 | €326,332 | €293,514 | -€32,817 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €348 | €319 | -€29 | -8.5% |
| Other operating charges | 640/8 | €29 | €29 | = | 0.0% |
| Gross operating margin | 9900 | €317,852 | €307,487 | -€10,365 | -3.3% |
| Operating profit (loss) | 9901 | €11,956 | €13,625 | +€1,669 | +14.0% |
| Financial income | 75/76B | €39 | €164 | +€126 | +325.9% |
| Recurring financial income | 75 | €39 | €164 | +€126 | +325.9% |
| Financial charges | 65/66B | €41 | €200 | +€160 | +394.0% |
| Recurring financial charges | 65 | €41 | €200 | +€160 | +394.0% |
| Profit (loss) for the period before taxes | 9903 | €11,955 | €13,589 | +€1,635 | +13.7% |
| Profit (loss) for the period | 9904 | €11,955 | €13,589 | +€1,635 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,955 | €13,589 | +€1,635 | +13.7% |
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 10 October 2026 via checked.be.