IMPACT CONSULT: 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 CONSULT
Largest movements
- Cash -€119,681
down €119,681 (-95.1%), from €125,796 to €6,116
mainly Receivables within one year (-€80,193) and Debts after one year (-€47,689)
- Receivables within one year +€80,193
up €80,193 (+36.6%), from €219,360 to €299,553
of which Other amounts receivable: +€88,665
- Tangible fixed assets -€11,598
down €11,598 (-3.0%), from €386,908 to €375,311
of which Land and buildings: -€10,283
- Debts after one year -€47,689
down €47,689 (-15.4%), from €310,159 to €262,470
- Gross operating margin -€97,544
down €97,544, from €90,620 to -€6,924
- Financial income -€85,378
down €85,378 (-72.4%), from €117,922 to €32,544
- Taxes -€25,434
down €25,434 (-98.5%), from €25,813 to €379
- Financial charges -€4,955
down €4,955 (-26.5%), from €18,677 to €13,722
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.
Derived cash bridge
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 | €965,283 | €914,198 | -€51,085 | -5.3% |
| Fixed assets | 21/28 | €612,258 | €600,660 | -€11,598 | -1.9% |
| Tangible fixed assets | 22/27 | €386,908 | €375,311 | -€11,598 | -3.0% |
| Land and buildings | 22 | €384,653 | €374,370 | -€10,283 | -2.7% |
| Furniture and vehicles | 24 | €2,256 | €941 | -€1,314 | -58.3% |
| Financial fixed assets | 28 | €225,350 | €225,350 | = | 0.0% |
| Current assets | 29/58 | €353,025 | €313,537 | -€39,488 | -11.2% |
| Amounts receivable within one year | 40/41 | €219,360 | €299,553 | +€80,193 | +36.6% |
| Trade receivables | 40 | €13,553 | €5,082 | -€8,471 | -62.5% |
| Other amounts receivable | 41 | €205,807 | €294,471 | +€88,665 | +43.1% |
| Current investments | 50/53 | €7,869 | €7,869 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €125,796 | €6,116 | -€119,681 | -95.1% |
| Total equity and liabilities | 10/49 | €965,283 | €914,198 | -€51,085 | -5.3% |
| Equity | 10/15 | €563,873 | €559,915 | -€3,958 | -0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €340,175 | €340,175 | = | 0.0% |
| Distributable reserves | 133 | €340,175 | €340,175 | = | 0.0% |
| Profit (loss) carried forward | 14 | €211,298 | €207,340 | -€3,958 | -1.9% |
| Amounts payable | 17/49 | €401,409 | €354,282 | -€47,127 | -11.7% |
| Amounts payable after more than one year | 17 | €310,159 | €262,470 | -€47,689 | -15.4% |
| Financial debts | 170/4 | €310,159 | €262,470 | -€47,689 | -15.4% |
| Amounts payable within one year | 42/48 | €91,251 | €91,812 | +€562 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €43,650 | €46,671 | +€3,021 | +6.9% |
| Trade debts | 44 | €4,394 | €9,936 | +€5,543 | +126% |
| Suppliers | 440/4 | €4,394 | €9,936 | +€5,543 | +126% |
| Taxes, remuneration and social security | 45 | €27,407 | €19,105 | -€8,302 | -30.3% |
| Taxes | 450/3 | €27,407 | €19,105 | -€8,302 | -30.3% |
| Other amounts payable | 47/48 | €15,800 | €16,100 | +€300 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,765 | €11,598 | -€168 | -1.4% |
| Other operating charges | 640/8 | €3,603 | €3,878 | +€276 | +7.6% |
| Gross operating margin | 9900 | €90,620 | -€6,924 | -€97,544 | |
| Operating profit (loss) | 9901 | €75,252 | -€22,400 | -€97,652 | |
| Financial income | 75/76B | €117,922 | €32,544 | -€85,378 | -72.4% |
| Recurring financial income | 75 | €117,922 | €32,544 | -€85,378 | -72.4% |
| Financial charges | 65/66B | €18,677 | €13,722 | -€4,955 | -26.5% |
| Recurring financial charges | 65 | €18,677 | €13,722 | -€4,955 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €174,497 | -€3,579 | -€178,076 | |
| Income taxes | 67/77 | €25,813 | €379 | -€25,434 | -98.5% |
| Profit (loss) for the period | 9904 | €148,683 | -€3,958 | -€152,641 | |
| Profit (loss) for the period to be appropriated | 9905 | €148,683 | -€3,958 | -€152,641 |
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 27 October 2026 via checked.be.