IMPACT CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets +€27,765
up €27,765 (+33.7%), from €82,395 to €110,160
of which Furniture and vehicles: +€37,078
- Cash -€14,111
down €14,111 (-18.5%), from €76,354 to €62,243
mainly Investment in fixed assets (net) (-€45,370) and Net result for the year (-€2,011)
- Receivables within one year -€12,080
down €12,080 (-68.5%), from €17,634 to €5,554
of which Trade receivables: -€10,650
- Tax, wage and social debts +€5,892
up €5,892 (+1227.5%), from €480 to €6,372
- Profit (loss) carried forward -€3,677
down €3,677 (-2.2%), from €166,001 to €162,324
- Gross operating margin -€8,140
down €8,140 (-29.0%), from €28,073 to €19,933
- Depreciation +€3,992
up €3,992 (+29.3%), from €13,613 to €17,605
- Other operating charges +€1,530
up €1,530 (+51.8%), from €2,951 to €4,481
- Financial income -€724
down €724 (-71.0%), from €1,020 to €296
- Taxes -€430
down €430 (-82.8%), from €519 to €89
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 | €176,496 | €178,131 | +€1,635 | +0.9% |
| Fixed assets | 21/28 | €82,395 | €110,160 | +€27,765 | +33.7% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €82,395 | €110,160 | +€27,765 | +33.7% |
| Land and buildings | 22 | €31,412 | €24,936 | -€6,476 | -20.6% |
| Plant, machinery and equipment | 23 | €24,589 | €21,751 | -€2,837 | -11.5% |
| Furniture and vehicles | 24 | €26,395 | €63,473 | +€37,078 | +140.5% |
| Current assets | 29/58 | €94,101 | €67,971 | -€26,130 | -27.8% |
| Amounts receivable within one year | 40/41 | €17,634 | €5,554 | -€12,080 | -68.5% |
| Trade receivables | 40 | €16,205 | €5,554 | -€10,650 | -65.7% |
| Other amounts receivable | 41 | €1,429 | - | -€1,429 | |
| Cash at bank and in hand | 54/58 | €76,354 | €62,243 | -€14,111 | -18.5% |
| Deferred charges and accrued income | 490/1 | €113 | €174 | +€61 | +53.9% |
| Total equity and liabilities | 10/49 | €176,496 | €178,131 | +€1,635 | +0.9% |
| Equity | 10/15 | €174,065 | €170,388 | -€3,677 | -2.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,001 | €162,324 | -€3,677 | -2.2% |
| Amounts payable | 17/49 | €2,431 | €7,743 | +€5,312 | +218.5% |
| Amounts payable within one year | 42/48 | €2,431 | €7,743 | +€5,312 | +218.5% |
| Trade debts | 44 | €440 | €200 | -€240 | -54.5% |
| Suppliers | 440/4 | €440 | €200 | -€240 | -54.5% |
| Taxes, remuneration and social security | 45 | €480 | €6,372 | +€5,892 | +1227.5% |
| Taxes | 450/3 | €480 | €6,372 | +€5,892 | +1227.5% |
| Other amounts payable | 47/48 | €1,511 | €1,171 | -€340 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,613 | €17,605 | +€3,992 | +29.3% |
| Other operating charges | 640/8 | €2,951 | €4,481 | +€1,530 | +51.8% |
| Gross operating margin | 9900 | €28,073 | €19,933 | -€8,140 | -29.0% |
| Operating profit (loss) | 9901 | €11,509 | -€2,153 | -€13,661 | |
| Financial income | 75/76B | €1,020 | €296 | -€724 | -71.0% |
| Recurring financial income | 75 | €1,020 | €296 | -€724 | -71.0% |
| Financial charges | 65/66B | €66 | €65 | -€1 | -1.5% |
| Recurring financial charges | 65 | €66 | €65 | -€1 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €12,462 | -€1,922 | -€14,384 | |
| Income taxes | 67/77 | €519 | €89 | -€430 | -82.8% |
| Profit (loss) for the period | 9904 | €11,943 | -€2,011 | -€13,954 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,943 | -€2,011 | -€13,954 |
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 9 October 2026 via checked.be.