Impact Studio: 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 Studio
Largest movements
- Cash +€9,987
up €9,987 (+35.6%), from €28,049 to €38,036
mainly Net result for the year (+€44,930) and Deferred charges and accrued income (+€5,931)
- Receivables within one year +€7,731
up €7,731 (+55,145%), from €14 to €7,745
of which Trade receivables: +€5,593
- Deferred charges and accrued income -€5,931
down €5,931 (-96.6%), from €6,143 to €212
- Tangible fixed assets +€4,895
up €4,895 (+209%), from €2,346 to €7,241
of which Land and buildings: +€5,930
- Profit (loss) carried forward +€44,930
up €44,930 (+73.6%), from -€61,006 to -€16,076
- Other debts -€23,304
down €23,304 (-34.7%), from €67,216 to €43,912
- Accrued charges and deferred income -€3,700
down €3,700 (-100%), from €3,700 to €0
- Tax, wage and social debts -€1,128
down €1,128 (-19.0%), from €5,924 to €4,796
- Gross operating margin +€26,652
up €26,652 (+134%), from €19,947 to €46,599
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 | €36,552 | €53,234 | +€16,682 | +45.6% |
| Fixed assets | 21/28 | €2,346 | €7,241 | +€4,895 | +209% |
| Tangible fixed assets | 22/27 | €2,346 | €7,241 | +€4,895 | +209% |
| Land and buildings | 22 | - | €5,930 | +€5,930 | |
| Furniture and vehicles | 24 | €2,346 | €1,310 | -€1,035 | -44.1% |
| Current assets | 29/58 | €34,206 | €45,993 | +€11,787 | +34.5% |
| Amounts receivable within one year | 40/41 | €14 | €7,745 | +€7,731 | +55,145% |
| Trade receivables | 40 | - | €5,593 | +€5,593 | |
| Other amounts receivable | 41 | €14 | €2,153 | +€2,139 | +15,256% |
| Cash at bank and in hand | 54/58 | €28,049 | €38,036 | +€9,987 | +35.6% |
| Deferred charges and accrued income | 490/1 | €6,143 | €212 | -€5,931 | -96.6% |
| Total equity and liabilities | 10/49 | €36,552 | €53,234 | +€16,682 | +45.6% |
| Equity | 10/15 | -€41,727 | €3,202 | +€44,930 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €678 | €678 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €678 | €678 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,006 | -€16,076 | +€44,930 | +73.6% |
| Amounts payable | 17/49 | €78,279 | €50,031 | -€28,248 | -36.1% |
| Amounts payable within one year | 42/48 | €74,579 | €50,031 | -€24,548 | -32.9% |
| Financial debts | 43 | €0 | €53 | +€53 | |
| Credit institutions | 430/8 | €0 | €53 | +€53 | |
| Trade debts | 44 | €1,439 | €1,270 | -€169 | -11.8% |
| Suppliers | 440/4 | €1,439 | €1,270 | -€169 | -11.8% |
| Taxes, remuneration and social security | 45 | €5,924 | €4,796 | -€1,128 | -19.0% |
| Taxes | 450/3 | €5,924 | €4,796 | -€1,128 | -19.0% |
| Other amounts payable | 47/48 | €67,216 | €43,912 | -€23,304 | -34.7% |
| Accrued charges and deferred income | 492/3 | €3,700 | €0 | -€3,700 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,116 | €1,168 | +€52 | +4.7% |
| Other operating charges | 640/8 | €635 | €400 | -€235 | -37.0% |
| Gross operating margin | 9900 | €19,947 | €46,599 | +€26,652 | +134% |
| Operating profit (loss) | 9901 | €18,196 | €45,031 | +€26,835 | +147% |
| Financial income | 75/76B | €38 | €2 | -€36 | -94.6% |
| Recurring financial income | 75 | €38 | €2 | -€36 | -94.6% |
| Financial charges | 65/66B | €77 | €104 | +€26 | +34.0% |
| Recurring financial charges | 65 | €77 | €104 | +€26 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €18,157 | €44,930 | +€26,773 | +147% |
| Profit (loss) for the period | 9904 | €18,157 | €44,930 | +€26,773 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €18,157 | €44,930 | +€26,773 | +147% |
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.