IMPACTICAL: what changed
Two fiscal 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.
IMPACTICAL
Largest movements
- Receivables within one year -€20,118
down €20,118 (-57.2%), from €35,173 to €15,056
of which Other amounts receivable: -€24,048
- Tangible fixed assets +€4,515
new in 2024: €4,515
- Intangible fixed assets +€2,550
new in 2024: €2,550
- Cash +€2,150
up €2,150 (+482.2%), from €446 to €2,595
mainly Receivables within one year (+€20,118) and Other debts (+€14,664)
- Trade debts -€16,939
down €16,939 (-78.2%), from €21,663 to €4,724
- Other debts +€14,664
up €14,664 (+152.0%), from €9,649 to €24,313
- Profit (loss) carried forward -€8,933
down €8,933 (-38.5%), from -€23,190 to -€32,122
- Gross operating margin -€27,838
down €27,838, from €20,307 to -€7,531
- Taxes -€5,527
no longer reported in 2024 (was €5,527)
- Depreciation +€714
new in 2024: €714
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,619 | €24,716 | -€10,903 | -30.6% |
| Fixed assets | 21/28 | - | €7,065 | +€7,065 | |
| Intangible fixed assets | 21 | - | €2,550 | +€2,550 | |
| Tangible fixed assets | 22/27 | - | €4,515 | +€4,515 | |
| Furniture and vehicles | 24 | - | €4,515 | +€4,515 | |
| Current assets | 29/58 | €35,619 | €17,651 | -€17,968 | -50.4% |
| Amounts receivable within one year | 40/41 | €35,173 | €15,056 | -€20,118 | -57.2% |
| Trade receivables | 40 | €1,927 | €5,858 | +€3,931 | +204.0% |
| Other amounts receivable | 41 | €33,246 | €9,198 | -€24,048 | -72.3% |
| Cash at bank and in hand | 54/58 | €446 | €2,595 | +€2,150 | +482.2% |
| Total equity and liabilities | 10/49 | €35,619 | €24,716 | -€10,903 | -30.6% |
| Equity | 10/15 | -€2,872 | -€11,805 | -€8,933 | -311.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,117 | €14,117 | = | 0.0% |
| Non-distributable reserves | 130/1 | €117 | €117 | = | 0.0% |
| Legal reserve | 130 | €117 | €117 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,190 | -€32,122 | -€8,933 | -38.5% |
| Amounts payable | 17/49 | €38,492 | €36,521 | -€1,971 | -5.1% |
| Amounts payable within one year | 42/48 | €38,248 | €35,990 | -€2,258 | -5.9% |
| Trade debts | 44 | €21,663 | €4,724 | -€16,939 | -78.2% |
| Suppliers | 440/4 | €21,663 | €4,724 | -€16,939 | -78.2% |
| Taxes, remuneration and social security | 45 | €6,936 | €6,953 | +€17 | +0.2% |
| Taxes | 450/3 | €6,936 | €6,953 | +€17 | +0.2% |
| Other amounts payable | 47/48 | €9,649 | €24,313 | +€14,664 | +152.0% |
| Accrued charges and deferred income | 492/3 | €244 | €532 | +€288 | +118.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €714 | +€714 | |
| Other operating charges | 640/8 | €180 | €222 | +€42 | +23.3% |
| Gross operating margin | 9900 | €20,307 | -€7,531 | -€27,838 | |
| Operating profit (loss) | 9901 | €20,127 | -€8,468 | -€28,594 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -56.6% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -56.6% |
| Financial charges | 65/66B | €411 | €465 | +€54 | +13.2% |
| Recurring financial charges | 65 | €411 | €465 | +€54 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €19,716 | -€8,933 | -€28,649 | |
| Income taxes | 67/77 | €5,527 | - | -€5,527 | |
| Profit (loss) for the period | 9904 | €14,190 | -€8,933 | -€23,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,190 | -€8,933 | -€23,122 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.