IMPACT COMMUNICATION: 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.
IMPACT COMMUNICATION
Largest movements
- Cash -€14,211
down €14,211 (-54.1%), from €26,271 to €12,060
mainly Net result for the year (-€39,289) and Deferred charges and accrued income (-€4,049)
- Tangible fixed assets -€9,869
down €9,869 (-4.9%), from €203,355 to €193,486
of which Furniture and vehicles: -€9,869
- Deferred charges and accrued income +€4,049
up €4,049 (+653.6%), from €619 to €4,668
- Reserves -€39,290
down €39,290 (-43.1%), from €91,122 to €51,832
- Tax, wage and social debts +€18,784
up €18,784 (+32.0%), from €58,782 to €77,566
of which Remuneration and social security: +€15,557
- Other debts +€9,779
up €9,779 (+16.8%), from €58,226 to €68,005
- Debts after one year -€4,007
down €4,007 (-32.9%), from €12,163 to €8,156
- Trade debts -€3,085
down €3,085 (-54.2%), from €5,691 to €2,606
- Gross operating margin -€45,863
down €45,863 (-81.8%), from €56,086 to €10,223
- Other operating charges +€26,232
up €26,232 (+1471.7%), from €1,783 to €28,015
- Write-downs -€26,223
down €26,223 (-2094.5%), from -€1,252 to -€27,475
- Financial charges -€4,880
down €4,880 (-89.7%), from €5,438 to €558
- Staff costs -€1,810
down €1,810 (-4.5%), from €40,067 to €38,257
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 | €248,430 | €230,772 | -€17,658 | -7.1% |
| Fixed assets | 21/28 | €203,479 | €193,660 | -€9,819 | -4.8% |
| Tangible fixed assets | 22/27 | €203,355 | €193,486 | -€9,869 | -4.9% |
| Land and buildings | 22 | €168,000 | €168,000 | = | 0.0% |
| Furniture and vehicles | 24 | €35,355 | €25,486 | -€9,869 | -27.9% |
| Financial fixed assets | 28 | €124 | €174 | +€50 | +40.4% |
| Current assets | 29/58 | €44,951 | €37,112 | -€7,839 | -17.4% |
| Amounts receivable within one year | 40/41 | €18,060 | €20,384 | +€2,324 | +12.9% |
| Trade receivables | 40 | €16,612 | €18,986 | +€2,374 | +14.3% |
| Other amounts receivable | 41 | €1,448 | €1,398 | -€50 | -3.4% |
| Cash at bank and in hand | 54/58 | €26,271 | €12,060 | -€14,211 | -54.1% |
| Deferred charges and accrued income | 490/1 | €619 | €4,668 | +€4,049 | +653.6% |
| Total equity and liabilities | 10/49 | €248,430 | €230,772 | -€17,658 | -7.1% |
| Equity | 10/15 | €109,722 | €70,432 | -€39,290 | -35.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,122 | €51,832 | -€39,290 | -43.1% |
| Distributable reserves | 133 | €91,122 | €51,832 | -€39,290 | -43.1% |
| Amounts payable | 17/49 | €138,708 | €160,340 | +€21,632 | +15.6% |
| Amounts payable after more than one year | 17 | €12,163 | €8,156 | -€4,007 | -32.9% |
| Financial debts | 170/4 | €12,163 | €8,156 | -€4,007 | -32.9% |
| Amounts payable within one year | 42/48 | €126,544 | €152,184 | +€25,640 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €3,846 | €4,007 | +€162 | +4.2% |
| Trade debts | 44 | €5,691 | €2,606 | -€3,085 | -54.2% |
| Suppliers | 440/4 | €5,691 | €2,606 | -€3,085 | -54.2% |
| Taxes, remuneration and social security | 45 | €58,782 | €77,566 | +€18,784 | +32.0% |
| Taxes | 450/3 | €127 | €3,354 | +€3,227 | +2538.7% |
| Remuneration and social security | 454/9 | €58,655 | €74,212 | +€15,557 | +26.5% |
| Other amounts payable | 47/48 | €58,226 | €68,005 | +€9,779 | +16.8% |
| Remuneration, social security and pensions | 62 | €40,067 | €38,257 | -€1,810 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,604 | €9,869 | +€265 | +2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,252 | -€27,475 | -€26,223 | -2094.5% |
| Other operating charges | 640/8 | €1,783 | €28,015 | +€26,232 | +1471.7% |
| Gross operating margin | 9900 | €56,086 | €10,223 | -€45,863 | -81.8% |
| Operating profit (loss) | 9901 | €5,884 | -€38,443 | -€44,327 | |
| Financial income | 75/76B | €125 | - | -€125 | |
| Recurring financial income | 75 | €125 | - | -€125 | |
| Financial charges | 65/66B | €5,438 | €558 | -€4,880 | -89.7% |
| Recurring financial charges | 65 | €5,438 | €558 | -€4,880 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | €571 | -€39,001 | -€39,572 | |
| Income taxes | 67/77 | €760 | €288 | -€472 | -62.1% |
| Profit (loss) for the period | 9904 | -€189 | -€39,289 | -€39,100 | -20642.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€189 | -€39,289 | -€39,100 | -20642.8% |
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 12 October 2026 via checked.be.