Impact Factory: 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 Factory
Largest movements
- Cash +€13,164
up €13,164 (+10.4%), from €127,178 to €140,342
mainly Other debts (+€107,583) and Net result for the year (+€62,499)
- Receivables within one year +€8,016
up €8,016 (+36.6%), from €21,931 to €29,948
- Deferred charges and accrued income +€2,852
up €2,852 (+297%), from €959 to €3,811
- Other debts +€107,583
up €107,583 (+526%), from €20,463 to €128,046
- Profit (loss) carried forward -€87,501
down €87,501 (-85.4%), from €102,511 to €15,009
- Tax, wage and social debts +€5,794
up €5,794 (+23.4%), from €24,743 to €30,537
- Gross operating margin +€13,120
up €13,120 (+19.7%), from €66,644 to €79,764
- Taxes +€2,705
up €2,705 (+19.7%), from €13,754 to €16,458
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 | €151,306 | €176,149 | +€24,843 | +16.4% |
| Fixed assets | 21/28 | €1,238 | €2,049 | +€811 | +65.6% |
| Tangible fixed assets | 22/27 | €1,238 | €2,049 | +€811 | +65.6% |
| Furniture and vehicles | 24 | €1,238 | €2,049 | +€811 | +65.6% |
| Current assets | 29/58 | €150,069 | €174,100 | +€24,032 | +16.0% |
| Amounts receivable within one year | 40/41 | €21,931 | €29,948 | +€8,016 | +36.6% |
| Trade receivables | 40 | €21,931 | €29,948 | +€8,016 | +36.6% |
| Cash at bank and in hand | 54/58 | €127,178 | €140,342 | +€13,164 | +10.4% |
| Deferred charges and accrued income | 490/1 | €959 | €3,811 | +€2,852 | +297% |
| Total equity and liabilities | 10/49 | €151,306 | €176,149 | +€24,843 | +16.4% |
| Equity | 10/15 | €104,511 | €17,009 | -€87,501 | -83.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,511 | €15,009 | -€87,501 | -85.4% |
| Amounts payable | 17/49 | €46,796 | €159,140 | +€112,344 | +240% |
| Amounts payable within one year | 42/48 | €46,751 | €159,090 | +€112,340 | +240% |
| Trade debts | 44 | €1,545 | €507 | -€1,037 | -67.1% |
| Suppliers | 440/4 | €1,545 | €507 | -€1,037 | -67.1% |
| Taxes, remuneration and social security | 45 | €24,743 | €30,537 | +€5,794 | +23.4% |
| Taxes | 450/3 | €24,743 | €30,537 | +€5,794 | +23.4% |
| Other amounts payable | 47/48 | €20,463 | €128,046 | +€107,583 | +526% |
| Accrued charges and deferred income | 492/3 | €45 | €50 | +€5 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €303 | +€136 | +81.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €66,644 | €79,764 | +€13,120 | +19.7% |
| Operating profit (loss) | 9901 | €66,089 | €79,061 | +€12,972 | +19.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €122 | €104 | -€18 | -14.8% |
| Recurring financial charges | 65 | €122 | €104 | -€18 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €65,967 | €78,957 | +€12,990 | +19.7% |
| Income taxes | 67/77 | €13,754 | €16,458 | +€2,705 | +19.7% |
| Profit (loss) for the period | 9904 | €52,214 | €62,499 | +€10,285 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,214 | €62,499 | +€10,285 | +19.7% |
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 13 October 2026 via checked.be.