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
- Tangible fixed assets +€115,700
up €115,700 (+14.7%), from €787,539 to €903,239
of which Plant, machinery and equipment: +€81,865
- Cash -€34,493
down €34,493 (-60.7%), from €56,861 to €22,369
mainly Investment in fixed assets (net) (-€125,365) and Deferred charges and accrued income (-€33,100)
- Deferred charges and accrued income +€33,100
up €33,100 (+4,048%), from €818 to €33,918
- Receivables within one year +€23,088
up €23,088 (+196%), from €11,808 to €34,896
of which Other amounts receivable: +€20,766
- Trade debts +€112,437
up €112,437 (+8,837%), from €1,272 to €113,710
- Reserves +€25,770
up €25,770 (+15.0%), from €171,483 to €197,253
- Gross operating margin +€11,935
up €11,935 (+23.2%), from €51,474 to €63,408
- Depreciation +€3,501
up €3,501 (+56.8%), from €6,164 to €9,665
- Taxes +€3,353
up €3,353 (+36.2%), from €9,258 to €12,611
- Financial income -€1,240
no longer reported in 2025 (was €1,240)
- Other operating charges +€1,053
up €1,053 (+7.4%), from €14,160 to €15,213
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 | €857,076 | €994,472 | +€137,396 | +16.0% |
| Fixed assets | 21/28 | €787,589 | €903,289 | +€115,700 | +14.7% |
| Tangible fixed assets | 22/27 | €787,539 | €903,239 | +€115,700 | +14.7% |
| Land and buildings | 22 | €778,596 | €805,659 | +€27,063 | +3.5% |
| Plant, machinery and equipment | 23 | €8,943 | €90,808 | +€81,865 | +915% |
| Furniture and vehicles | 24 | - | €6,772 | +€6,772 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €69,487 | €91,183 | +€21,696 | +31.2% |
| Amounts receivable within one year | 40/41 | €11,808 | €34,896 | +€23,088 | +196% |
| Trade receivables | 40 | €11,808 | €14,130 | +€2,322 | +19.7% |
| Other amounts receivable | 41 | - | €20,766 | +€20,766 | |
| Cash at bank and in hand | 54/58 | €56,861 | €22,369 | -€34,493 | -60.7% |
| Deferred charges and accrued income | 490/1 | €818 | €33,918 | +€33,100 | +4,048% |
| Total equity and liabilities | 10/49 | €857,076 | €994,472 | +€137,396 | +16.0% |
| Equity | 10/15 | €835,023 | €860,792 | +€25,770 | +3.1% |
| Contributions | 10/11 | €43,539 | €43,539 | = | 0.0% |
| Revaluation surpluses | 12 | €620,000 | €620,000 | = | 0.0% |
| Reserves | 13 | €171,483 | €197,253 | +€25,770 | +15.0% |
| Distributable reserves | 133 | €171,483 | €197,253 | +€25,770 | +15.0% |
| Amounts payable | 17/49 | €22,053 | €133,680 | +€111,626 | +506% |
| Amounts payable within one year | 42/48 | €18,578 | €128,680 | +€110,101 | +593% |
| Trade debts | 44 | €1,272 | €113,710 | +€112,437 | +8,837% |
| Suppliers | 440/4 | €1,272 | €113,710 | +€112,437 | +8,837% |
| Taxes, remuneration and social security | 45 | €13,384 | €14,970 | +€1,586 | +11.8% |
| Taxes | 450/3 | €13,384 | €14,970 | +€1,586 | +11.8% |
| Other amounts payable | 47/48 | €3,922 | - | -€3,922 | |
| Accrued charges and deferred income | 492/3 | €3,475 | €5,000 | +€1,525 | +43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,164 | €9,665 | +€3,501 | +56.8% |
| Other operating charges | 640/8 | €14,160 | €15,213 | +€1,053 | +7.4% |
| Gross operating margin | 9900 | €51,474 | €63,408 | +€11,935 | +23.2% |
| Operating profit (loss) | 9901 | €31,150 | €38,530 | +€7,380 | +23.7% |
| Financial income | 75/76B | €1,240 | - | -€1,240 | |
| Recurring financial income | 75 | €1,240 | - | -€1,240 | |
| Financial charges | 65/66B | €146 | €149 | +€3 | +2.4% |
| Recurring financial charges | 65 | €146 | €149 | +€3 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €32,244 | €38,381 | +€6,137 | +19.0% |
| Income taxes | 67/77 | €9,258 | €12,611 | +€3,353 | +36.2% |
| Profit (loss) for the period | 9904 | €22,986 | €25,770 | +€2,784 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,986 | €25,770 | +€2,784 | +12.1% |
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 17 October 2026 via checked.be.