IMPACT MAKERS: 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 MAKERS
Largest movements
- Stocks and contracts +€29,078
new in 2025: €29,078
- Receivables within one year +€11,064
new in 2025: €11,064
of which Trade receivables: +€10,948
- Tangible fixed assets +€3,350
up €3,350 (+322%), from €1,041 to €4,391
of which Plant, machinery and equipment: +€2,238
- Other debts +€20,005
up €20,005 (+317%), from €6,315 to €26,320
- Trade debts +€15,613
up €15,613 (+3,731%), from €418 to €16,031
- Profit (loss) carried forward +€5,183
up €5,183 (+84.4%), from -€6,142 to -€959
- Tax, wage and social debts +€2,984
up €2,984 (+287%), from €1,041 to €4,024
- Gross operating margin +€10,993
up €10,993, from -€3,723 to €7,269
- Taxes +€438
new in 2025: €438
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 | €2,132 | €45,917 | +€43,785 | +2,054% |
| Fixed assets | 21/28 | €1,041 | €4,391 | +€3,350 | +322% |
| Tangible fixed assets | 22/27 | €1,041 | €4,391 | +€3,350 | +322% |
| Plant, machinery and equipment | 23 | €1,041 | €3,279 | +€2,238 | +215% |
| Furniture and vehicles | 24 | - | €1,112 | +€1,112 | |
| Current assets | 29/58 | €1,091 | €41,526 | +€40,435 | +3,705% |
| Stocks and contracts in progress | 3 | - | €29,078 | +€29,078 | |
| Contracts in progress | 37 | - | €29,078 | +€29,078 | |
| Amounts receivable within one year | 40/41 | - | €11,064 | +€11,064 | |
| Trade receivables | 40 | - | €10,948 | +€10,948 | |
| Other amounts receivable | 41 | - | €116 | +€116 | |
| Cash at bank and in hand | 54/58 | €78 | - | -€78 | |
| Deferred charges and accrued income | 490/1 | €1,013 | €1,385 | +€372 | +36.7% |
| Total equity and liabilities | 10/49 | €2,132 | €45,917 | +€43,785 | +2,054% |
| Equity | 10/15 | -€5,642 | -€459 | +€5,183 | +91.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,142 | -€959 | +€5,183 | +84.4% |
| Amounts payable | 17/49 | €7,774 | €46,376 | +€38,602 | +497% |
| Amounts payable within one year | 42/48 | €7,774 | €46,376 | +€38,602 | +497% |
| Trade debts | 44 | €418 | €16,031 | +€15,613 | +3,731% |
| Suppliers | 440/4 | €418 | €16,031 | +€15,613 | +3,731% |
| Taxes, remuneration and social security | 45 | €1,041 | €4,024 | +€2,984 | +287% |
| Taxes | 450/3 | €1,041 | €4,024 | +€2,984 | +287% |
| Other amounts payable | 47/48 | €6,315 | €26,320 | +€20,005 | +317% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,080 | €1,057 | -€23 | -2.1% |
| Other operating charges | 640/8 | €394 | €455 | +€61 | +15.5% |
| Gross operating margin | 9900 | -€3,723 | €7,269 | +€10,993 | |
| Operating profit (loss) | 9901 | -€5,197 | €5,757 | +€10,954 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €164 | €138 | -€26 | -15.9% |
| Recurring financial charges | 65 | €164 | €138 | -€26 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,361 | €5,621 | +€10,982 | |
| Income taxes | 67/77 | - | €438 | +€438 | |
| Profit (loss) for the period | 9904 | -€5,361 | €5,183 | +€10,544 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,361 | €5,183 | +€10,544 |
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 15 October 2026 via checked.be.