Impact Copywriting: 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 Copywriting
Largest movements
- Cash -€27,905
down €27,905 (-88.8%), from €31,411 to €3,506
mainly Net result for the year (-€54,991) and Tax, wage and social debts (-€23,853)
- Receivables within one year -€13,488
down €13,488 (-42.2%), from €31,967 to €18,479
of which Trade receivables: -€13,765
- Tangible fixed assets -€8,331
down €8,331 (-5.8%), from €143,435 to €135,104
of which Land and buildings: -€6,922
- Profit (loss) carried forward -€54,991
down €54,991 (-707%), from -€7,776 to -€62,766
- Tax, wage and social debts -€23,853
down €23,853 (-87.3%), from €27,328 to €3,475
of which Remuneration and social security: -€17,924
- Debts after one year +€20,908
up €20,908 (+20.4%), from €102,430 to €123,337
- Current portion of long-term debt +€6,417
up €6,417 (+108%), from €5,936 to €12,353
- Other debts +€4,369
up €4,369 (+366%), from €1,195 to €5,564
- Gross operating margin -€55,077
down €55,077 (-60.8%), from €90,626 to €35,549
- Staff costs -€6,412
down €6,412 (-7.4%), from €86,479 to €80,068
- Financial income +€3,186
new in 2025: €3,186
- Other operating charges +€912
up €912 (+73.6%), from €1,239 to €2,151
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 | €208,813 | €159,089 | -€49,723 | -23.8% |
| Fixed assets | 21/28 | €145,435 | €137,104 | -€8,331 | -5.7% |
| Tangible fixed assets | 22/27 | €143,435 | €135,104 | -€8,331 | -5.8% |
| Land and buildings | 22 | €140,453 | €133,531 | -€6,922 | -4.9% |
| Plant, machinery and equipment | 23 | €2,440 | €1,167 | -€1,273 | -52.2% |
| Furniture and vehicles | 24 | €542 | €406 | -€136 | -25.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €63,378 | €21,985 | -€41,392 | -65.3% |
| Amounts receivable within one year | 40/41 | €31,967 | €18,479 | -€13,488 | -42.2% |
| Trade receivables | 40 | €29,281 | €15,516 | -€13,765 | -47.0% |
| Other amounts receivable | 41 | €2,686 | €2,964 | +€278 | +10.3% |
| Cash at bank and in hand | 54/58 | €31,411 | €3,506 | -€27,905 | -88.8% |
| Total equity and liabilities | 10/49 | €208,813 | €159,089 | -€49,723 | -23.8% |
| Equity | 10/15 | €64,263 | €9,272 | -€54,991 | -85.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €65,838 | €65,838 | = | 0.0% |
| Distributable reserves | 133 | €65,838 | €65,838 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,776 | -€62,766 | -€54,991 | -707% |
| Amounts payable | 17/49 | €144,550 | €149,817 | +€5,268 | +3.6% |
| Amounts payable after more than one year | 17 | €102,430 | €123,337 | +€20,908 | +20.4% |
| Financial debts | 170/4 | €102,430 | €123,337 | +€20,908 | +20.4% |
| Amounts payable within one year | 42/48 | €42,035 | €26,480 | -€15,555 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €5,936 | €12,353 | +€6,417 | +108% |
| Trade debts | 44 | €7,577 | €5,088 | -€2,489 | -32.8% |
| Suppliers | 440/4 | €7,577 | €5,088 | -€2,489 | -32.8% |
| Taxes, remuneration and social security | 45 | €27,328 | €3,475 | -€23,853 | -87.3% |
| Taxes | 450/3 | €9,172 | €3,243 | -€5,929 | -64.6% |
| Remuneration and social security | 454/9 | €18,156 | €232 | -€17,924 | -98.7% |
| Other amounts payable | 47/48 | €1,195 | €5,564 | +€4,369 | +366% |
| Accrued charges and deferred income | 492/3 | €85 | - | -€85 | |
| Remuneration, social security and pensions | 62 | €86,479 | €80,068 | -€6,412 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,331 | €8,331 | = | 0.0% |
| Other operating charges | 640/8 | €1,239 | €2,151 | +€912 | +73.6% |
| Gross operating margin | 9900 | €90,626 | €35,549 | -€55,077 | -60.8% |
| Operating profit (loss) | 9901 | -€5,423 | -€55,001 | -€49,578 | -914% |
| Financial income | 75/76B | - | €3,186 | +€3,186 | |
| Recurring financial income | 75 | - | €3,186 | +€3,186 | |
| Financial charges | 65/66B | €2,353 | €3,177 | +€824 | +35.0% |
| Recurring financial charges | 65 | €2,353 | €3,177 | +€824 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,776 | -€54,991 | -€47,215 | -607% |
| Profit (loss) for the period | 9904 | -€7,776 | -€54,991 | -€47,215 | -607% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,776 | -€54,991 | -€47,215 | -607% |
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 25 October 2026 via checked.be.