IMPACT DIRECTORS: 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 DIRECTORS
Largest movements
- Receivables within one year +€6,706
up €6,706 (+62.3%), from €10,768 to €17,474
of which Trade receivables: +€4,500
- Cash +€2,071
up €2,071 (+12.3%), from €16,892 to €18,962
mainly Trade debts (+€13,080)
- Trade debts +€13,080
up €13,080 (+81.1%), from €16,136 to €29,215
- Profit (loss) carried forward -€4,303
down €4,303 (-61.3%), from -€7,026 to -€11,329
- Gross operating margin -€12,152
down €12,152, from €8,290 to -€3,861
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 | €27,660 | €36,437 | +€8,777 | +31.7% |
| Current assets | 29/58 | €27,660 | €36,437 | +€8,777 | +31.7% |
| Amounts receivable within one year | 40/41 | €10,768 | €17,474 | +€6,706 | +62.3% |
| Trade receivables | 40 | €10,575 | €15,075 | +€4,500 | +42.6% |
| Other amounts receivable | 41 | €193 | €2,399 | +€2,206 | +1,141% |
| Cash at bank and in hand | 54/58 | €16,892 | €18,962 | +€2,071 | +12.3% |
| Total equity and liabilities | 10/49 | €27,660 | €36,437 | +€8,777 | +31.7% |
| Equity | 10/15 | €11,524 | €7,221 | -€4,303 | -37.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,026 | -€11,329 | -€4,303 | -61.3% |
| Amounts payable | 17/49 | €16,136 | €29,215 | +€13,080 | +81.1% |
| Amounts payable within one year | 42/48 | €16,136 | €29,215 | +€13,080 | +81.1% |
| Trade debts | 44 | €16,136 | €29,215 | +€13,080 | +81.1% |
| Suppliers | 440/4 | €16,136 | €29,215 | +€13,080 | +81.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €8,290 | -€3,861 | -€12,152 | |
| Operating profit (loss) | 9901 | €7,903 | -€4,261 | -€12,164 | |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €7,861 | -€4,303 | -€12,164 | |
| Profit (loss) for the period | 9904 | €7,861 | -€4,303 | -€12,164 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,861 | -€4,303 | -€12,164 |
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 26 October 2026 via checked.be.