Impact Studios: 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 Studios
Largest movements
- Tangible fixed assets +€7,351
up €7,351 (+668%), from €1,100 to €8,451
of which Other tangible fixed assets: +€8,232
- Cash -€4,557
down €4,557 (-55.5%), from €8,210 to €3,653
mainly Investment in fixed assets (net) (-€8,232) and Net result for the year (-€976)
- Deferred charges and accrued income -€3,000
down €3,000 (-100%), from €3,000 to €0
- Profit (loss) carried forward -€976
down €976 (-60.5%), from €1,613 to €637
- Other debts +€943
up €943 (+21.4%), from €4,399 to €5,342
- Gross operating margin -€3,115
down €3,115 (-74.3%), from €4,191 to €1,076
- Taxes -€432
down €432 (-47.1%), from €917 to €485
- Depreciation -€178
down €178 (-16.8%), from €1,060 to €882
- Other operating charges +€82
up €82 (+15.5%), from €528 to €610
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 | €61,543 | €61,286 | -€257 | -0.4% |
| Fixed assets | 21/28 | €1,100 | €8,451 | +€7,351 | +668% |
| Tangible fixed assets | 22/27 | €1,100 | €8,451 | +€7,351 | +668% |
| Plant, machinery and equipment | 23 | €701 | €40 | -€661 | -94.3% |
| Furniture and vehicles | 24 | €399 | €178 | -€221 | -55.3% |
| Other tangible fixed assets | 26 | - | €8,232 | +€8,232 | |
| Current assets | 29/58 | €60,443 | €52,835 | -€7,607 | -12.6% |
| Amounts receivable after more than one year | 29 | €43,000 | €43,000 | = | 0.0% |
| Other amounts receivable | 291 | €43,000 | €43,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,233 | €6,183 | -€50 | -0.8% |
| Trade receivables | 40 | €6,233 | €2,059 | -€4,175 | -67.0% |
| Other amounts receivable | 41 | - | €4,124 | +€4,124 | |
| Cash at bank and in hand | 54/58 | €8,210 | €3,653 | -€4,557 | -55.5% |
| Deferred charges and accrued income | 490/1 | €3,000 | €0 | -€3,000 | -100% |
| Total equity and liabilities | 10/49 | €61,543 | €61,286 | -€257 | -0.4% |
| Equity | 10/15 | €51,625 | €50,649 | -€976 | -1.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €35,012 | €35,012 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,786 | €1,786 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,786 | €1,786 | = | 0.0% |
| Distributable reserves | 133 | €33,226 | €33,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,613 | €637 | -€976 | -60.5% |
| Amounts payable | 17/49 | €9,918 | €10,637 | +€719 | +7.3% |
| Amounts payable within one year | 42/48 | €9,918 | €10,637 | +€719 | +7.3% |
| Trade debts | 44 | €160 | €400 | +€240 | +150% |
| Suppliers | 440/4 | €160 | €400 | +€240 | +150% |
| Taxes, remuneration and social security | 45 | €5,359 | €4,896 | -€463 | -8.6% |
| Taxes | 450/3 | €5,359 | €4,896 | -€463 | -8.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,399 | €5,342 | +€943 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,060 | €882 | -€178 | -16.8% |
| Other operating charges | 640/8 | €528 | €610 | +€82 | +15.5% |
| Gross operating margin | 9900 | €4,191 | €1,076 | -€3,115 | -74.3% |
| Operating profit (loss) | 9901 | €2,603 | -€416 | -€3,019 | |
| Financial charges | 65/66B | €74 | €76 | +€2 | +2.7% |
| Recurring financial charges | 65 | €74 | €76 | +€2 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €2,530 | -€491 | -€3,021 | |
| Income taxes | 67/77 | €917 | €485 | -€432 | -47.1% |
| Profit (loss) for the period | 9904 | €1,613 | -€976 | -€2,589 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,613 | -€976 | -€2,589 |
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 16 October 2026 via checked.be.