IMPACT 360: 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 360
Largest movements
- Cash -€15,157
down €15,157 (-100.0%), from €15,157 to €0
mainly Net result for the year (-€23,509) and Receivables within one year (-€10,295)
- Receivables within one year +€10,295
up €10,295 (+101.3%), from €10,168 to €20,463
of which Trade receivables: +€8,594
- Deferred charges and accrued income -€3,197
down €3,197 (-56.0%), from €5,709 to €2,512
- Tangible fixed assets +€2,503
up €2,503 (+9.2%), from €27,231 to €29,733
of which Furniture and vehicles: +€4,248
- Profit (loss) carried forward -€23,509
down €23,509, from €10,412 to -€13,098
- Other debts +€9,597
up €9,597 (+128.1%), from €7,493 to €17,090
- Trade debts +€8,081
up €8,081 (+129.1%), from €6,260 to €14,341
- Short-term financial debts +€3,896
new in 2025: €3,896
- Tax, wage and social debts -€3,620
down €3,620 (-39.8%), from €9,100 to €5,480
- Gross operating margin -€41,109
down €41,109, from €25,779 to -€15,330
- Taxes -€5,526
down €5,526, from €4,854 to -€672
- Depreciation -€2,217
down €2,217 (-23.6%), from €9,401 to €7,184
- Financial charges +€1,013
up €1,013 (+180.9%), from €560 to €1,573
- Financial income +€790
up €790 (+1129.1%), from €70 to €860
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 | €58,265 | €52,709 | -€5,556 | -9.5% |
| Fixed assets | 21/28 | €27,231 | €29,733 | +€2,503 | +9.2% |
| Tangible fixed assets | 22/27 | €27,231 | €29,733 | +€2,503 | +9.2% |
| Land and buildings | 22 | €11,667 | €10,235 | -€1,432 | -12.3% |
| Plant, machinery and equipment | 23 | €313 | €0 | -€313 | -100.0% |
| Furniture and vehicles | 24 | €15,250 | €19,498 | +€4,248 | +27.9% |
| Current assets | 29/58 | €31,034 | €22,976 | -€8,059 | -26.0% |
| Amounts receivable within one year | 40/41 | €10,168 | €20,463 | +€10,295 | +101.3% |
| Trade receivables | 40 | €10,168 | €18,762 | +€8,594 | +84.5% |
| Other amounts receivable | 41 | €0 | €1,702 | +€1,702 | |
| Cash at bank and in hand | 54/58 | €15,157 | €0 | -€15,157 | -100.0% |
| Deferred charges and accrued income | 490/1 | €5,709 | €2,512 | -€3,197 | -56.0% |
| Total equity and liabilities | 10/49 | €58,265 | €52,709 | -€5,556 | -9.5% |
| Equity | 10/15 | €35,412 | €11,902 | -€23,509 | -66.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,412 | -€13,098 | -€23,509 | |
| Amounts payable | 17/49 | €22,853 | €40,807 | +€17,954 | +78.6% |
| Amounts payable within one year | 42/48 | €22,853 | €40,807 | +€17,954 | +78.6% |
| Financial debts | 43 | - | €3,896 | +€3,896 | |
| Credit institutions | 430/8 | - | €3,896 | +€3,896 | |
| Trade debts | 44 | €6,260 | €14,341 | +€8,081 | +129.1% |
| Suppliers | 440/4 | €6,260 | €14,341 | +€8,081 | +129.1% |
| Taxes, remuneration and social security | 45 | €9,100 | €5,480 | -€3,620 | -39.8% |
| Taxes | 450/3 | €9,100 | €5,480 | -€3,620 | -39.8% |
| Other amounts payable | 47/48 | €7,493 | €17,090 | +€9,597 | +128.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,401 | €7,184 | -€2,217 | -23.6% |
| Other operating charges | 640/8 | €621 | €641 | +€19 | +3.1% |
| Non-recurring operating charges | 66A | - | €313 | +€313 | |
| Gross operating margin | 9900 | €25,779 | -€15,330 | -€41,109 | |
| Operating profit (loss) | 9901 | €15,756 | -€23,468 | -€39,224 | |
| Financial income | 75/76B | €70 | €860 | +€790 | +1129.1% |
| Recurring financial income | 75 | €70 | €860 | +€790 | +1129.1% |
| Financial charges | 65/66B | €560 | €1,573 | +€1,013 | +180.9% |
| Recurring financial charges | 65 | €560 | €1,573 | +€1,013 | +180.9% |
| Profit (loss) for the period before taxes | 9903 | €15,266 | -€24,182 | -€39,448 | |
| Income taxes | 67/77 | €4,854 | -€672 | -€5,526 | |
| Profit (loss) for the period | 9904 | €10,412 | -€23,509 | -€33,921 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,412 | -€23,509 | -€33,921 |
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 6 October 2026 via checked.be.