IMPACT CONSULTANCY: 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 CONSULTANCY
Largest movements
- Tangible fixed assets -€49,441
down €49,441 (-24.1%), from €205,100 to €155,659
of which Land and buildings: -€50,603
- Receivables within one year -€25,377
down €25,377 (-16.5%), from €154,067 to €128,689
of which Other amounts receivable: -€31,262
- Cash -€9,419
down €9,419 (-23.8%), from €39,577 to €30,158
mainly Debts after one year (-€59,434) and Other debts (-€27,354)
- Debts after one year -€59,434
down €59,434 (-57.3%), from €103,647 to €44,214
- Other debts -€27,354
down €27,354 (-92.7%), from €29,510 to €2,156
- Trade debts -€15,082
down €15,082 (-62.7%), from €24,055 to €8,973
- Tax, wage and social debts +€13,332
up €13,332 (+3171.8%), from €420 to €13,752
- Profit (loss) carried forward +€8,495
no longer reported in 2025 (was -€8,495)
- Gross operating margin +€12,457
up €12,457 (+21.9%), from €56,848 to €69,305
- Taxes +€5,500
up €5,500 (+2010.8%), from €274 to €5,774
- Depreciation +€3,415
up €3,415 (+6.9%), from €49,161 to €52,575
- Financial charges -€2,250
down €2,250 (-30.2%), from €7,461 to €5,210
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 | €401,766 | €317,541 | -€84,224 | -21.0% |
| Fixed assets | 21/28 | €207,600 | €158,159 | -€49,441 | -23.8% |
| Tangible fixed assets | 22/27 | €205,100 | €155,659 | -€49,441 | -24.1% |
| Land and buildings | 22 | €205,100 | €154,497 | -€50,603 | -24.7% |
| Plant, machinery and equipment | 23 | - | €1,162 | +€1,162 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €194,165 | €159,382 | -€34,783 | -17.9% |
| Amounts receivable within one year | 40/41 | €154,067 | €128,689 | -€25,377 | -16.5% |
| Trade receivables | 40 | €37,596 | €43,480 | +€5,884 | +15.7% |
| Other amounts receivable | 41 | €116,471 | €85,209 | -€31,262 | -26.8% |
| Cash at bank and in hand | 54/58 | €39,577 | €30,158 | -€9,419 | -23.8% |
| Deferred charges and accrued income | 490/1 | €522 | €535 | +€13 | +2.4% |
| Total equity and liabilities | 10/49 | €401,766 | €317,541 | -€84,224 | -21.0% |
| Equity | 10/15 | €109,215 | €113,659 | +€4,445 | +4.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €111,210 | €107,159 | -€4,051 | -3.6% |
| Tax-exempt reserves | 132 | €29,274 | €21,955 | -€7,318 | -25.0% |
| Distributable reserves | 133 | €81,936 | €85,204 | +€3,268 | +4.0% |
| Profit (loss) carried forward | 14 | -€8,495 | - | +€8,495 | |
| Provisions and deferred taxes | 16 | €73,942 | €72,112 | -€1,830 | -2.5% |
| Provisions for liabilities and charges | 160/5 | €66,623 | €66,623 | = | 0.0% |
| Pensions and similar obligations | 160 | €66,623 | €66,623 | = | 0.0% |
| Deferred taxes | 168 | €7,318 | €5,489 | -€1,830 | -25.0% |
| Amounts payable | 17/49 | €218,609 | €131,770 | -€86,839 | -39.7% |
| Amounts payable after more than one year | 17 | €103,647 | €44,214 | -€59,434 | -57.3% |
| Financial debts | 170/4 | €103,647 | €44,214 | -€59,434 | -57.3% |
| Amounts payable within one year | 42/48 | €114,775 | €87,458 | -€27,317 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €60,784 | €62,577 | +€1,793 | +3.0% |
| Financial debts | 43 | €6 | - | -€6 | |
| Credit institutions | 430/8 | €6 | - | -€6 | |
| Trade debts | 44 | €24,055 | €8,973 | -€15,082 | -62.7% |
| Suppliers | 440/4 | €24,055 | €8,973 | -€15,082 | -62.7% |
| Taxes, remuneration and social security | 45 | €420 | €13,752 | +€13,332 | +3171.8% |
| Taxes | 450/3 | €420 | €13,752 | +€13,332 | +3171.8% |
| Other amounts payable | 47/48 | €29,510 | €2,156 | -€27,354 | -92.7% |
| Accrued charges and deferred income | 492/3 | €187 | €98 | -€88 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,161 | €52,575 | +€3,415 | +6.9% |
| Other operating charges | 640/8 | €2,762 | €3,117 | +€355 | +12.9% |
| Gross operating margin | 9900 | €56,848 | €69,305 | +€12,457 | +21.9% |
| Operating profit (loss) | 9901 | €4,926 | €13,613 | +€8,688 | +176.4% |
| Financial income | 75/76B | €2,218 | €2,142 | -€77 | -3.5% |
| Recurring financial income | 75 | €2,218 | €2,142 | -€77 | -3.5% |
| Financial charges | 65/66B | €7,461 | €5,210 | -€2,250 | -30.2% |
| Recurring financial charges | 65 | €7,461 | €5,210 | -€2,250 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | -€316 | €10,545 | +€10,861 | |
| Transfer from deferred taxes | 780 | €1,830 | €1,830 | = | 0.0% |
| Income taxes | 67/77 | €274 | €5,774 | +€5,500 | +2010.8% |
| Profit (loss) for the period | 9904 | €1,240 | €6,601 | +€5,361 | +432.4% |
| Transfer from tax-exempt reserves | 789 | €7,318 | €7,318 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,558 | €13,919 | +€5,361 | +62.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.