IMPACT: 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.
What changed
IMPACT
NACE 78.200, Temporary employment agencies and other provision of personnel
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€334,668
2024 · €399,087-€733,756
Equity
€4.3m
2024 · €7.6m-€3.3m
Cash
€5.4m
2024 · €1.2m+€4.2m
Balance sheet total
€20.5m
2024 · €18.3m+€2.2m
Largest movements
Assets
- Cash +€4.2m
up €4.2m (+347.0%), from €1.2m to €5.4m
mainly Other debts (+€5.7m) and Receivables within one year (+€1.3m)
- Receivables within one year -€1.3m
down €1.3m (-20.9%), from €6.2m to €4.9m
of which Trade receivables: -€766,641
- Financial fixed assets -€655,885
down €655,885 (-7.0%), from €9.4m to €8.8m
of which Affiliated companies: -€626,765
- Intangible fixed assets -€312,977
down €312,977 (-29.0%), from €1.1m to €767,831
- Deferred charges and accrued income +€217,995
up €217,995 (+88.4%), from €246,690 to €464,685
Equity and liabilities
- Other debts +€5.7m
up €5.7m (+827.9%), from €686,270 to €6.4m
- Profit (loss) carried forward -€2.9m
down €2.9m (-42.5%), from €6.7m to €3.9m
- Tax, wage and social debts -€1.1m
down €1.1m (-23.9%), from €4.8m to €3.6m
of which Remuneration and social security: -€699,257
- Trade debts +€754,853
up €754,853 (+42.2%), from €1.8m to €2.5m
- Reserves -€478,041
down €478,041 (-92.6%), from €516,420 to €38,379
of which Distributable reserves: -€478,041
Income statement
- Turnover -€6.0m
down €6.0m (-13.9%), from €43.0m to €37.0m
- Staff costs -€4.3m
down €4.3m (-11.4%), from €38.0m to €33.7m
- Services and other goods -€749,601
down €749,601 (-14.2%), from €5.3m to €4.5m
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.
Result 2024
€399,087
Turnover
-€6.0m
Other operating income
-€361,745
Services and other goods
+€749,601
Staff costs
+€4.3m
Depreciation
+€83,121
Write-downs
+€21,358
Other operating charges
-€4,850
Other operating items
+€61,433
Financial income
-€39,565
Financial charges
+€49,087
Taxes
+€367,328
Result 2025
-€334,668
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.
From operations
+€6.6m
Investment
+€466,673
Financing
-€2.8m
Cash 2024
€1.2m
From operations (derived)
+€6.6m
Net result for the year
-€334,668
Depreciation
+€500,606
Receivables within one year
+€1.3m
Deferred charges and accrued income
-€217,995
Trade debts
+€754,853
Tax, wage and social debts
-€1.1m
Other debts
+€5.7m
Accrued charges and deferred income
+€17,953
Investment (derived)
+€466,673
Investment in fixed assets (net)
+€466,673
Financing
-€2.8m
Short-term financial debts
+€200,457
Contributions, distributions and other
-€3.0m
Cash 2025
€5.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,315,285 | €20,492,156 | +€2.2m | +11.9% |
| Fixed assets | 21/28 | €10,631,471 | €9,664,192 | -€967,279 | -9.1% |
| Intangible fixed assets | 21 | €1,080,809 | €767,831 | -€312,977 | -29.0% |
| Tangible fixed assets | 22/27 | €140,585 | €142,168 | +€1,583 | +1.1% |
| Furniture and vehicles | 24 | €107,487 | €120,196 | +€12,709 | +11.8% |
| Other tangible fixed assets | 26 | €33,097 | €21,972 | -€11,126 | -33.6% |
| Financial fixed assets | 28 | €9,410,078 | €8,754,193 | -€655,885 | -7.0% |
| Affiliated companies | 280/1 | €9,254,199 | €8,627,434 | -€626,765 | -6.8% |
| Participating interests | 280 | €419,000 | €419,000 | = | 0.0% |
| Amounts receivable | 281 | €8,835,199 | €8,208,434 | -€626,765 | -7.1% |
| Other financial fixed assets | 284/8 | €155,880 | €126,759 | -€29,121 | -18.7% |
| Amounts receivable and cash guarantees | 285/8 | €155,880 | €126,759 | -€29,121 | -18.7% |
| Current assets | 29/58 | €7,683,814 | €10,827,964 | +€3.1m | +40.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €6,218,678 | €4,916,986 | -€1.3m | -20.9% |
| Trade receivables | 40 | €5,576,053 | €4,809,412 | -€766,641 | -13.7% |
| Other amounts receivable | 41 | €642,624 | €107,574 | -€535,050 | -83.3% |
| Cash at bank and in hand | 54/58 | €1,218,446 | €5,446,293 | +€4.2m | +347.0% |
| Deferred charges and accrued income | 490/1 | €246,690 | €464,685 | +€217,995 | +88.4% |
| Total equity and liabilities | 10/49 | €18,315,285 | €20,492,156 | +€2.2m | +11.9% |
| Equity | 10/15 | €7,619,393 | €4,284,724 | -€3.3m | -43.8% |
| Contributions | 10/11 | €383,771 | €383,771 | = | 0.0% |
| Capital | 10 | €383,771 | €383,771 | = | 0.0% |
| Issued capital | 100 | €383,771 | €383,771 | = | 0.0% |
| Reserves | 13 | €516,420 | €38,379 | -€478,041 | -92.6% |
| Non-distributable reserves | 130/1 | €38,379 | €38,379 | = | 0.0% |
| Legal reserve | 130 | €38,379 | €38,379 | = | 0.0% |
| Distributable reserves | 133 | €478,041 | €0 | -€478,041 | -100.0% |
| Profit (loss) carried forward | 14 | €6,719,201 | €3,862,574 | -€2.9m | -42.5% |
| Amounts payable | 17/49 | €10,695,893 | €16,207,432 | +€5.5m | +51.5% |
| Amounts payable within one year | 42/48 | €10,641,404 | €16,134,990 | +€5.5m | +51.6% |
| Financial debts | 43 | €3,378,566 | €3,579,023 | +€200,457 | +5.9% |
| Credit institutions | 430/8 | €3,378,566 | €3,579,023 | +€200,457 | +5.9% |
| Trade debts | 44 | €1,790,846 | €2,545,699 | +€754,853 | +42.2% |
| Suppliers | 440/4 | €1,790,846 | €2,545,699 | +€754,853 | +42.2% |
| Taxes, remuneration and social security | 45 | €4,785,721 | €3,642,568 | -€1.1m | -23.9% |
| Taxes | 450/3 | €1,255,348 | €811,453 | -€443,895 | -35.4% |
| Remuneration and social security | 454/9 | €3,530,373 | €2,831,115 | -€699,257 | -19.8% |
| Other amounts payable | 47/48 | €686,270 | €6,367,699 | +€5.7m | +827.9% |
| Accrued charges and deferred income | 492/3 | €54,489 | €72,442 | +€17,953 | +32.9% |
| Operating income | 70/76A | €45,031,640 | €38,704,710 | -€6.3m | -14.0% |
| Turnover | 70 | €42,998,346 | €37,021,741 | -€6.0m | -13.9% |
| Other operating income | 74 | €2,030,814 | €1,669,069 | -€361,745 | -17.8% |
| Non-recurring operating income | 76A | €2,479 | €13,900 | +€11,421 | +460.6% |
| Operating charges | 60/66A | €43,958,049 | €38,741,724 | -€5.2m | -11.9% |
| Services and other goods | 61 | €5,265,493 | €4,515,891 | -€749,601 | -14.2% |
| Remuneration, social security and pensions | 62 | €37,998,221 | €33,681,139 | -€4.3m | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €583,727 | €500,606 | -€83,121 | -14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,882 | €6,525 | -€21,358 | -76.6% |
| Other operating charges | 640/8 | €32,712 | €37,562 | +€4,850 | +14.8% |
| Non-recurring operating charges | 66A | €50,012 | €0 | -€50,012 | -100.0% |
| Operating profit (loss) | 9901 | €1,073,591 | -€37,014 | -€1.1m | |
| Financial income | 75/76B | €178,438 | €138,873 | -€39,565 | -22.2% |
| Recurring financial income | 75 | €178,438 | €138,873 | -€39,565 | -22.2% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €178,316 | €138,822 | -€39,494 | -22.1% |
| Other financial income | 752/9 | €122 | €51 | -€72 | -58.7% |
| Financial charges | 65/66B | €309,011 | €259,925 | -€49,087 | -15.9% |
| Recurring financial charges | 65 | €309,011 | €259,925 | -€49,087 | -15.9% |
| Debt charges | 650 | €178,414 | €144,083 | -€34,331 | -19.2% |
| Other financial charges | 652/9 | €130,597 | €115,842 | -€14,755 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €943,018 | -€158,066 | -€1.1m | |
| Income taxes | 67/77 | €543,931 | €176,603 | -€367,328 | -67.5% |
| Taxes | 670/3 | €543,931 | €178,211 | -€365,720 | -67.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,609 | +€1,609 | |
| Profit (loss) for the period | 9904 | €399,087 | -€334,668 | -€733,756 | |
| Profit (loss) for the period to be appropriated | 9905 | €399,087 | -€334,668 | -€733,756 |
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 2 October 2026 via checked.be.