IMPACT COMMUNICATION: 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 COMMUNICATION
Largest movements
- Receivables within one year +€10,417
up €10,417 (+27.8%), from €37,527 to €47,944
of which Trade receivables: +€6,786
- Tangible fixed assets +€4,333
up €4,333 (+77.9%), from €5,561 to €9,894
- Cash -€3,083
down €3,083 (-8.0%), from €38,528 to €35,446
mainly Receivables within one year (-€10,417) and Contributions, distributions and other (-€10,338)
- Deferred charges and accrued income -€2,425
down €2,425 (-81.8%), from €2,966 to €541
- Trade debts -€9,825
down €9,825 (-54.6%), from €18,010 to €8,185
- Reserves +€6,872
up €6,872 (+15.2%), from €45,334 to €52,206
- Other debts +€6,338
up €6,338 (+158.5%), from €4,000 to €10,338
- Tax, wage and social debts +€4,398
up €4,398 (+135.6%), from €3,244 to €7,643
- Accrued charges and deferred income +€1,422
new in 2025: €1,422
- Gross operating margin +€22,616
up €22,616 (+306.1%), from €7,388 to €30,004
- Taxes +€6,295
up €6,295 (+584.2%), from €1,077 to €7,372
- Depreciation +€953
up €953 (+42.3%), from €2,251 to €3,203
- Other operating charges -€494
down €494 (-39.8%), from €1,243 to €749
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 | €86,503 | €95,745 | +€9,242 | +10.7% |
| Fixed assets | 21/28 | €5,561 | €9,894 | +€4,333 | +77.9% |
| Tangible fixed assets | 22/27 | €5,561 | €9,894 | +€4,333 | +77.9% |
| Furniture and vehicles | 24 | €5,561 | €9,894 | +€4,333 | +77.9% |
| Current assets | 29/58 | €80,942 | €85,850 | +€4,909 | +6.1% |
| Stocks and contracts in progress | 3 | €1,920 | €1,920 | = | 0.0% |
| Stocks | 30/36 | €1,920 | €1,920 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,527 | €47,944 | +€10,417 | +27.8% |
| Trade receivables | 40 | €30,217 | €37,003 | +€6,786 | +22.5% |
| Other amounts receivable | 41 | €7,310 | €10,941 | +€3,631 | +49.7% |
| Cash at bank and in hand | 54/58 | €38,528 | €35,446 | -€3,083 | -8.0% |
| Deferred charges and accrued income | 490/1 | €2,966 | €541 | -€2,425 | -81.8% |
| Total equity and liabilities | 10/49 | €86,503 | €95,745 | +€9,242 | +10.7% |
| Equity | 10/15 | €57,811 | €64,684 | +€6,872 | +11.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €45,334 | €52,206 | +€6,872 | +15.2% |
| Distributable reserves | 133 | €45,334 | €52,206 | +€6,872 | +15.2% |
| Profit (loss) carried forward | 14 | €2,477 | €2,477 | = | 0.0% |
| Amounts payable | 17/49 | €28,691 | €31,061 | +€2,370 | +8.3% |
| Amounts payable within one year | 42/48 | €28,691 | €29,639 | +€947 | +3.3% |
| Trade debts | 44 | €18,010 | €8,185 | -€9,825 | -54.6% |
| Suppliers | 440/4 | €18,010 | €8,185 | -€9,825 | -54.6% |
| Advances received on contracts in progress | 46 | €3,437 | €3,473 | +€36 | +1.0% |
| Taxes, remuneration and social security | 45 | €3,244 | €7,643 | +€4,398 | +135.6% |
| Taxes | 450/3 | €3,244 | €7,643 | +€4,398 | +135.6% |
| Other amounts payable | 47/48 | €4,000 | €10,338 | +€6,338 | +158.5% |
| Accrued charges and deferred income | 492/3 | - | €1,422 | +€1,422 | |
| Remuneration, social security and pensions | 62 | - | €204 | +€204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,251 | €3,203 | +€953 | +42.3% |
| Other operating charges | 640/8 | €1,243 | €749 | -€494 | -39.8% |
| Gross operating margin | 9900 | €7,388 | €30,004 | +€22,616 | +306.1% |
| Operating profit (loss) | 9901 | €3,894 | €25,847 | +€21,953 | +563.8% |
| Financial income | 75/76B | €154 | €282 | +€128 | +83.5% |
| Recurring financial income | 75 | €154 | €282 | +€128 | +83.5% |
| Financial charges | 65/66B | €1,493 | €1,546 | +€53 | +3.6% |
| Recurring financial charges | 65 | €1,493 | €1,546 | +€53 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €2,555 | €24,583 | +€22,028 | +862.3% |
| Income taxes | 67/77 | €1,077 | €7,372 | +€6,295 | +584.2% |
| Profit (loss) for the period | 9904 | €1,477 | €17,210 | +€15,733 | +1065.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,477 | €17,210 | +€15,733 | +1065.1% |
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 3 October 2026 via checked.be.