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
- Receivables within one year +€13,784
up €13,784 (+57.2%), from €24,101 to €37,885
of which Trade receivables: +€13,797
- Cash -€10,907
down €10,907 (-35.0%), from €31,194 to €20,287
mainly Receivables within one year (-€13,784) and Advances received (-€11,261)
- Tangible fixed assets -€3,943
down €3,943 (-37.5%), from €10,515 to €6,572
- Advances received -€11,261
no longer reported in 2025 (was €11,261)
- Trade debts +€10,950
up €10,950 (+1279.2%), from €856 to €11,806
- Tax, wage and social debts -€4,002
down €4,002 (-57.3%), from €6,984 to €2,982
- Profit (loss) carried forward +€3,531
up €3,531 (+64.8%), from -€5,452 to -€1,920
- Gross operating margin +€33,949
up €33,949, from -€24,917 to €9,032
- Other operating charges +€688
up €688 (+109.7%), from €627 to €1,314
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 | €77,422 | €76,762 | -€661 | -0.9% |
| Fixed assets | 21/28 | €20,389 | €16,446 | -€3,943 | -19.3% |
| Tangible fixed assets | 22/27 | €10,515 | €6,572 | -€3,943 | -37.5% |
| Furniture and vehicles | 24 | €10,515 | €6,572 | -€3,943 | -37.5% |
| Financial fixed assets | 28 | €9,874 | €9,874 | = | 0.0% |
| Current assets | 29/58 | €57,033 | €60,316 | +€3,282 | +5.8% |
| Amounts receivable within one year | 40/41 | €24,101 | €37,885 | +€13,784 | +57.2% |
| Trade receivables | 40 | €22,523 | €36,320 | +€13,797 | +61.3% |
| Other amounts receivable | 41 | €1,579 | €1,566 | -€13 | -0.9% |
| Cash at bank and in hand | 54/58 | €31,194 | €20,287 | -€10,907 | -35.0% |
| Deferred charges and accrued income | 490/1 | €1,738 | €2,144 | +€406 | +23.3% |
| Total equity and liabilities | 10/49 | €77,422 | €76,762 | -€661 | -0.9% |
| Equity | 10/15 | €56,292 | €59,824 | +€3,531 | +6.3% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Reserves | 13 | €55,420 | €55,420 | = | 0.0% |
| Non-distributable reserves | 130/1 | €420 | €420 | = | 0.0% |
| Reserves not available under the articles | 1311 | €420 | €420 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,452 | -€1,920 | +€3,531 | +64.8% |
| Amounts payable | 17/49 | €21,130 | €16,938 | -€4,192 | -19.8% |
| Amounts payable within one year | 42/48 | €21,130 | €16,938 | -€4,192 | -19.8% |
| Trade debts | 44 | €856 | €11,806 | +€10,950 | +1279.2% |
| Suppliers | 440/4 | €856 | €11,806 | +€10,950 | +1279.2% |
| Advances received on contracts in progress | 46 | €11,261 | - | -€11,261 | |
| Taxes, remuneration and social security | 45 | €6,984 | €2,982 | -€4,002 | -57.3% |
| Taxes | 450/3 | €6,984 | €2,982 | -€4,002 | -57.3% |
| Other amounts payable | 47/48 | €2,029 | €2,151 | +€122 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,943 | €3,943 | = | 0.0% |
| Other operating charges | 640/8 | €627 | €1,314 | +€688 | +109.7% |
| Gross operating margin | 9900 | -€24,917 | €9,032 | +€33,949 | |
| Operating profit (loss) | 9901 | -€29,487 | €3,774 | +€33,261 | |
| Financial charges | 65/66B | €188 | €178 | -€10 | -5.5% |
| Recurring financial charges | 65 | €188 | €178 | -€10 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,675 | €3,596 | +€33,272 | |
| Income taxes | 67/77 | €67 | €65 | -€2 | -2.6% |
| Profit (loss) for the period | 9904 | -€29,742 | €3,531 | +€33,273 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,742 | €3,531 | +€33,273 |
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 9 October 2026 via checked.be.