IMPACT PROJECTS: 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 PROJECTS
Largest movements
- Receivables within one year -€11,473
down €11,473 (-19.4%), from €59,247 to €47,774
of which Trade receivables: -€9,914
- Cash +€6,322
up €6,322 (+24.0%), from €26,348 to €32,670
mainly Receivables within one year (+€11,473) and Net result for the year (+€9,879)
- Tax, wage and social debts -€5,967
down €5,967 (-64.7%), from €9,221 to €3,253
- Gross operating margin -€2,968
down €2,968 (-16.3%), from €18,217 to €15,249
- Taxes -€1,128
down €1,128 (-20.3%), from €5,551 to €4,424
- Other operating charges -€504
down €504 (-32.7%), from €1,539 to €1,035
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 | €100,940 | €96,273 | -€4,667 | -4.6% |
| Fixed assets | 21/28 | €15,188 | €15,358 | +€170 | +1.1% |
| Financial fixed assets | 28 | €15,188 | €15,358 | +€170 | +1.1% |
| Current assets | 29/58 | €85,752 | €80,916 | -€4,837 | -5.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €59,247 | €47,774 | -€11,473 | -19.4% |
| Trade receivables | 40 | €9,914 | €0 | -€9,914 | -100.0% |
| Other amounts receivable | 41 | €49,333 | €47,774 | -€1,559 | -3.2% |
| Cash at bank and in hand | 54/58 | €26,348 | €32,670 | +€6,322 | +24.0% |
| Deferred charges and accrued income | 490/1 | €158 | €472 | +€315 | +199.7% |
| Total equity and liabilities | 10/49 | €100,940 | €96,273 | -€4,667 | -4.6% |
| Equity | 10/15 | €53,187 | €53,727 | +€540 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,987 | €47,527 | +€540 | +1.1% |
| Distributable reserves | 133 | €46,987 | €47,527 | +€540 | +1.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €47,753 | €42,546 | -€5,207 | -10.9% |
| Amounts payable within one year | 42/48 | €47,753 | €42,546 | -€5,207 | -10.9% |
| Trade debts | 44 | €732 | €737 | +€5 | +0.6% |
| Suppliers | 440/4 | €732 | €737 | +€5 | +0.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,221 | €3,253 | -€5,967 | -64.7% |
| Taxes | 450/3 | €9,221 | €3,253 | -€5,967 | -64.7% |
| Other amounts payable | 47/48 | €37,800 | €38,556 | +€756 | +2.0% |
| Other operating charges | 640/8 | €1,539 | €1,035 | -€504 | -32.7% |
| Gross operating margin | 9900 | €18,217 | €15,249 | -€2,968 | -16.3% |
| Operating profit (loss) | 9901 | €16,678 | €14,214 | -€2,465 | -14.8% |
| Financial income | 75/76B | €257 | €311 | +€54 | +21.1% |
| Recurring financial income | 75 | €257 | €311 | +€54 | +21.1% |
| Financial charges | 65/66B | €138 | €222 | +€83 | +60.2% |
| Recurring financial charges | 65 | €138 | €222 | +€83 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | €16,797 | €14,303 | -€2,494 | -14.8% |
| Income taxes | 67/77 | €5,551 | €4,424 | -€1,128 | -20.3% |
| Profit (loss) for the period | 9904 | €11,245 | €9,879 | -€1,366 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,245 | €9,879 | -€1,366 | -12.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.