Impact Consult: 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 Consult
Largest movements
- Receivables within one year +€20,181
up €20,181 (+509.7%), from €3,960 to €24,141
of which Trade receivables: +€21,134
- Cash +€14,901
up €14,901 (+195.8%), from €7,610 to €22,511
mainly Net result for the year (+€66,113) and Tax, wage and social debts (+€16,034)
- Tangible fixed assets -€9,036
down €9,036 (-27.7%), from €32,674 to €23,638
of which Furniture and vehicles: -€6,616
- Deferred charges and accrued income +€1,634
up €1,634 (+124.5%), from €1,312 to €2,947
- Profit (loss) carried forward +€63,308
no longer reported in 2025 (was -€63,308)
- Debts after one year -€42,344
down €42,344 (-89.1%), from €47,519 to €5,176
of which Other amounts payable: -€30,344
- Tax, wage and social debts +€16,034
up €16,034 (+904.2%), from €1,773 to €17,808
- Trade debts -€7,226
down €7,226 (-63.8%), from €11,334 to €4,108
- Other debts -€4,833
down €4,833 (-46.5%), from €10,389 to €5,556
- Gross operating margin +€110,253
up €110,253, from -€19,116 to €91,137
- Taxes +€13,815
up €13,815 (+6478.8%), from €213 to €14,029
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 | €45,556 | €73,237 | +€27,682 | +60.8% |
| Fixed assets | 21/28 | €32,674 | €23,638 | -€9,036 | -27.7% |
| Tangible fixed assets | 22/27 | €32,674 | €23,638 | -€9,036 | -27.7% |
| Land and buildings | 22 | €538 | €47 | -€491 | -91.2% |
| Plant, machinery and equipment | 23 | €2,581 | €1,936 | -€645 | -25.0% |
| Furniture and vehicles | 24 | €19,455 | €12,839 | -€6,616 | -34.0% |
| Other tangible fixed assets | 26 | €10,100 | €8,817 | -€1,283 | -12.7% |
| Current assets | 29/58 | €12,882 | €49,599 | +€36,717 | +285.0% |
| Amounts receivable within one year | 40/41 | €3,960 | €24,141 | +€20,181 | +509.7% |
| Trade receivables | 40 | €3,007 | €24,141 | +€21,134 | +702.9% |
| Other amounts receivable | 41 | €953 | - | -€953 | |
| Cash at bank and in hand | 54/58 | €7,610 | €22,511 | +€14,901 | +195.8% |
| Deferred charges and accrued income | 490/1 | €1,312 | €2,947 | +€1,634 | +124.5% |
| Total equity and liabilities | 10/49 | €45,556 | €73,237 | +€27,682 | +60.8% |
| Equity | 10/15 | -€30,648 | €35,466 | +€66,113 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,060 | €16,866 | +€2,806 | +20.0% |
| Distributable reserves | 133 | €14,060 | €16,866 | +€2,806 | +20.0% |
| Profit (loss) carried forward | 14 | -€63,308 | - | +€63,308 | |
| Amounts payable | 17/49 | €76,203 | €37,772 | -€38,432 | -50.4% |
| Amounts payable after more than one year | 17 | €47,519 | €5,176 | -€42,344 | -89.1% |
| Financial debts | 170/4 | €12,000 | - | -€12,000 | |
| Other amounts payable | 178/9 | €35,519 | €5,176 | -€30,344 | -85.4% |
| Amounts payable within one year | 42/48 | €28,684 | €32,596 | +€3,912 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €5,187 | €5,125 | -€63 | -1.2% |
| Trade debts | 44 | €11,334 | €4,108 | -€7,226 | -63.8% |
| Suppliers | 440/4 | €11,334 | €4,108 | -€7,226 | -63.8% |
| Taxes, remuneration and social security | 45 | €1,773 | €17,808 | +€16,034 | +904.2% |
| Taxes | 450/3 | €1,773 | €17,808 | +€16,034 | +904.2% |
| Other amounts payable | 47/48 | €10,389 | €5,556 | -€4,833 | -46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,615 | €9,036 | +€420 | +4.9% |
| Other operating charges | 640/8 | €1,712 | €1,691 | -€20 | -1.2% |
| Gross operating margin | 9900 | -€19,116 | €91,137 | +€110,253 | |
| Operating profit (loss) | 9901 | -€29,443 | €80,410 | +€109,853 | |
| Financial charges | 65/66B | €473 | €268 | -€205 | -43.3% |
| Recurring financial charges | 65 | €473 | €268 | -€205 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | -€29,916 | €80,142 | +€110,058 | |
| Income taxes | 67/77 | €213 | €14,029 | +€13,815 | +6478.8% |
| Profit (loss) for the period | 9904 | -€30,130 | €66,113 | +€96,243 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,130 | €66,113 | +€96,243 |
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.