IMPACTA: 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.
IMPACTA
Largest movements
- Receivables within one year +€14,460
up €14,460 (+11.0%), from €131,836 to €146,295
of which Other amounts receivable: +€29,507
- Cash +€10,147
up €10,147 (+160%), from €6,341 to €16,489
mainly Net result for the year (+€23,262) and Tax, wage and social debts (+€5,258)
- Deferred charges and accrued income +€8,149
up €8,149 (+87.0%), from €9,366 to €17,515
- Reserves +€23,262
up €23,262 (+29.1%), from €79,877 to €103,139
of which Distributable reserves: +€23,262
- Tax, wage and social debts +€5,258
up €5,258 (+27.9%), from €18,859 to €24,117
- Trade debts +€4,235
new in 2025: €4,235
- Gross operating margin +€6,736
up €6,736 (+31.1%), from €21,689 to €28,425
- Financial income +€6,467
up €6,467 (+385%), from €1,682 to €8,149
- Taxes +€4,237
up €4,237 (+47.1%), from €8,986 to €13,223
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 | €147,543 | €180,299 | +€32,756 | +22.2% |
| Current assets | 29/58 | €147,543 | €180,299 | +€32,756 | +22.2% |
| Amounts receivable within one year | 40/41 | €131,836 | €146,295 | +€14,460 | +11.0% |
| Trade receivables | 40 | €15,047 | - | -€15,047 | |
| Other amounts receivable | 41 | €116,789 | €146,295 | +€29,507 | +25.3% |
| Cash at bank and in hand | 54/58 | €6,341 | €16,489 | +€10,147 | +160% |
| Deferred charges and accrued income | 490/1 | €9,366 | €17,515 | +€8,149 | +87.0% |
| Total equity and liabilities | 10/49 | €147,543 | €180,299 | +€32,756 | +22.2% |
| Equity | 10/15 | €119,014 | €142,277 | +€23,262 | +19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,877 | €103,139 | +€23,262 | +29.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €78,017 | €101,279 | +€23,262 | +29.8% |
| Profit (loss) carried forward | 14 | €32,938 | €32,938 | = | 0.0% |
| Amounts payable | 17/49 | €28,529 | €38,022 | +€9,493 | +33.3% |
| Amounts payable within one year | 42/48 | €28,529 | €38,022 | +€9,493 | +33.3% |
| Trade debts | 44 | - | €4,235 | +€4,235 | |
| Suppliers | 440/4 | - | €4,235 | +€4,235 | |
| Taxes, remuneration and social security | 45 | €18,859 | €24,117 | +€5,258 | +27.9% |
| Taxes | 450/3 | €18,859 | €24,117 | +€5,258 | +27.9% |
| Other amounts payable | 47/48 | €9,670 | €9,670 | = | 0.0% |
| Gross operating margin | 9900 | €21,689 | €28,425 | +€6,736 | +31.1% |
| Operating profit (loss) | 9901 | €21,689 | €28,425 | +€6,736 | +31.1% |
| Financial income | 75/76B | €1,682 | €8,149 | +€6,467 | +385% |
| Recurring financial income | 75 | €1,682 | €8,149 | +€6,467 | +385% |
| Financial charges | 65/66B | €69 | €88 | +€19 | +27.3% |
| Recurring financial charges | 65 | €69 | €88 | +€19 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €23,301 | €36,485 | +€13,184 | +56.6% |
| Income taxes | 67/77 | €8,986 | €13,223 | +€4,237 | +47.1% |
| Profit (loss) for the period | 9904 | €14,315 | €23,262 | +€8,947 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,315 | €23,262 | +€8,947 | +62.5% |
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 19 October 2026 via checked.be.