IMPACT CONSULTING: 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 CONSULTING
Largest movements
- Cash -€142,433
down €142,433 (-84.1%), from €169,264 to €26,831
mainly Current investments (-€130,000) and Tax, wage and social debts (-€5,535)
- Current investments +€130,000
new in 2025: €130,000
- Receivables within one year -€5,675
down €5,675 (-69.9%), from €8,117 to €2,443
of which Trade receivables: -€6,218
- Tax, wage and social debts -€5,535
down €5,535 (-86.9%), from €6,366 to €832
- Provisions -€3,908
down €3,908 (-1.0%), from €386,807 to €382,899
- Other debts -€3,899
down €3,899 (-48.9%), from €7,967 to €4,068
- Profit (loss) carried forward -€2,567
down €2,567 (-1.0%), from -€245,296 to -€247,863
- Gross operating margin -€12,168
down €12,168 (-21.3%), from €57,203 to €45,034
- Depreciation -€4,602
down €4,602 (-99.2%), from €4,641 to €39
- Financial income +€2,036
up €2,036 (+39.4%), from €5,172 to €7,208
- Taxes -€1,538
down €1,538 (-90.5%), from €1,700 to €162
- Financial charges +€942
up €942 (+1.8%), from €52,999 to €53,941
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 | €177,382 | €160,630 | -€16,752 | -9.4% |
| Fixed assets | 21/28 | - | €1,356 | +€1,356 | |
| Tangible fixed assets | 22/27 | - | €1,356 | +€1,356 | |
| Plant, machinery and equipment | 23 | - | €1,356 | +€1,356 | |
| Current assets | 29/58 | €177,382 | €159,274 | -€18,108 | -10.2% |
| Amounts receivable within one year | 40/41 | €8,117 | €2,443 | -€5,675 | -69.9% |
| Trade receivables | 40 | €8,117 | €1,900 | -€6,218 | -76.6% |
| Other amounts receivable | 41 | - | €543 | +€543 | |
| Current investments | 50/53 | - | €130,000 | +€130,000 | |
| Cash at bank and in hand | 54/58 | €169,264 | €26,831 | -€142,433 | -84.1% |
| Total equity and liabilities | 10/49 | €177,382 | €160,630 | -€16,752 | -9.4% |
| Equity | 10/15 | -€224,844 | -€227,412 | -€2,567 | -1.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 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 | -€245,296 | -€247,863 | -€2,567 | -1.0% |
| Provisions and deferred taxes | 16 | €386,807 | €382,899 | -€3,908 | -1.0% |
| Provisions for liabilities and charges | 160/5 | €386,807 | €382,899 | -€3,908 | -1.0% |
| Other liabilities and charges | 164/5 | €386,807 | €382,899 | -€3,908 | -1.0% |
| Amounts payable | 17/49 | €15,419 | €5,142 | -€10,277 | -66.7% |
| Amounts payable within one year | 42/48 | €15,419 | €5,142 | -€10,277 | -66.7% |
| Trade debts | 44 | €1,085 | €242 | -€843 | -77.7% |
| Suppliers | 440/4 | €1,085 | €242 | -€843 | -77.7% |
| Taxes, remuneration and social security | 45 | €6,366 | €832 | -€5,535 | -86.9% |
| Taxes | 450/3 | €6,366 | €832 | -€5,535 | -86.9% |
| Other amounts payable | 47/48 | €7,967 | €4,068 | -€3,899 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,641 | €39 | -€4,602 | -99.2% |
| Other operating charges | 640/8 | €651 | €668 | +€17 | +2.6% |
| Gross operating margin | 9900 | €57,203 | €45,034 | -€12,168 | -21.3% |
| Operating profit (loss) | 9901 | €51,911 | €44,328 | -€7,583 | -14.6% |
| Financial income | 75/76B | €5,172 | €7,208 | +€2,036 | +39.4% |
| Recurring financial income | 75 | €5,172 | €7,208 | +€2,036 | +39.4% |
| Financial charges | 65/66B | €52,999 | €53,941 | +€942 | +1.8% |
| Recurring financial charges | 65 | €52,999 | €53,941 | +€942 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €4,084 | -€2,405 | -€6,489 | |
| Income taxes | 67/77 | €1,700 | €162 | -€1,538 | -90.5% |
| Profit (loss) for the period | 9904 | €2,384 | -€2,567 | -€4,951 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,384 | -€2,567 | -€4,951 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.