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.
IMPACT+
Largest movements
- Cash +€133,003
up €133,003 (+131.9%), from €100,814 to €233,817
mainly Net result for the year (+€87,268) and Tax, wage and social debts (+€23,339)
- Tangible fixed assets -€12,416
down €12,416 (-27.0%), from €45,961 to €33,545
- Deferred charges and accrued income -€9,383
down €9,383 (-80.4%), from €11,666 to €2,283
- Reserves +€87,268
up €87,268 (+71.6%), from €121,799 to €209,068
- Tax, wage and social debts +€23,339
up €23,339 (+86.9%), from €26,862 to €50,200
- Gross operating margin -€14,411
down €14,411 (-10.5%), from €137,613 to €123,202
- Taxes -€3,523
down €3,523 (-13.1%), from €26,862 to €23,339
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 | €158,664 | €270,113 | +€111,449 | +70.2% |
| Fixed assets | 21/28 | €45,961 | €33,545 | -€12,416 | -27.0% |
| Tangible fixed assets | 22/27 | €45,961 | €33,545 | -€12,416 | -27.0% |
| Furniture and vehicles | 24 | €45,961 | €33,545 | -€12,416 | -27.0% |
| Current assets | 29/58 | €112,703 | €236,568 | +€123,865 | +109.9% |
| Amounts receivable within one year | 40/41 | €223 | €468 | +€245 | +109.9% |
| Other amounts receivable | 41 | €223 | €468 | +€245 | +109.9% |
| Cash at bank and in hand | 54/58 | €100,814 | €233,817 | +€133,003 | +131.9% |
| Deferred charges and accrued income | 490/1 | €11,666 | €2,283 | -€9,383 | -80.4% |
| Total equity and liabilities | 10/49 | €158,664 | €270,113 | +€111,449 | +70.2% |
| Equity | 10/15 | €124,799 | €212,068 | +€87,268 | +69.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €121,799 | €209,068 | +€87,268 | +71.6% |
| Distributable reserves | 133 | €121,799 | €209,068 | +€87,268 | +71.6% |
| Amounts payable | 17/49 | €33,865 | €58,045 | +€24,181 | +71.4% |
| Amounts payable within one year | 42/48 | €33,865 | €57,091 | +€23,226 | +68.6% |
| Current portion of amounts payable after more than one year | 42 | €6,785 | €6,058 | -€727 | -10.7% |
| Trade debts | 44 | €218 | €833 | +€615 | +282.7% |
| Suppliers | 440/4 | €218 | €833 | +€615 | +282.7% |
| Taxes, remuneration and social security | 45 | €26,862 | €50,200 | +€23,339 | +86.9% |
| Taxes | 450/3 | €26,862 | €50,200 | +€23,339 | +86.9% |
| Accrued charges and deferred income | 492/3 | - | €955 | +€955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,229 | €12,416 | +€187 | +1.5% |
| Other operating charges | 640/8 | - | €124 | +€124 | |
| Gross operating margin | 9900 | €137,613 | €123,202 | -€14,411 | -10.5% |
| Operating profit (loss) | 9901 | €125,385 | €110,662 | -€14,723 | -11.7% |
| Financial charges | 65/66B | €34 | €55 | +€21 | +62.7% |
| Recurring financial charges | 65 | €34 | €55 | +€21 | +62.7% |
| Profit (loss) for the period before taxes | 9903 | €125,351 | €110,607 | -€14,744 | -11.8% |
| Income taxes | 67/77 | €26,862 | €23,339 | -€3,523 | -13.1% |
| Profit (loss) for the period | 9904 | €98,489 | €87,268 | -€11,221 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €98,489 | €87,268 | -€11,221 | -11.4% |
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.