IMPACTIV: 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.
IMPACTIV
Largest movements
- Cash -€10,666
down €10,666 (-17.1%), from €62,213 to €51,547
mainly Net result for the year (-€9,738) and Stocks and contracts (-€1,106)
- Stocks and contracts +€1,106
up €1,106 (+323%), from €343 to €1,449
- Profit (loss) carried forward -€9,738
down €9,738 (-71.4%), from -€13,634 to -€23,371
- Gross operating margin -€2,411
down €2,411 (-39.1%), from -€6,159 to -€8,570
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 | €64,324 | €54,829 | -€9,495 | -14.8% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €64,274 | €54,779 | -€9,495 | -14.8% |
| Stocks and contracts in progress | 3 | €343 | €1,449 | +€1,106 | +323% |
| Stocks | 30/36 | €343 | €1,449 | +€1,106 | +323% |
| Amounts receivable within one year | 40/41 | €904 | €939 | +€34 | +3.8% |
| Trade receivables | 40 | €485 | €939 | +€453 | +93.4% |
| Other amounts receivable | 41 | €419 | €0 | -€419 | -100% |
| Cash at bank and in hand | 54/58 | €62,213 | €51,547 | -€10,666 | -17.1% |
| Deferred charges and accrued income | 490/1 | €814 | €844 | +€30 | +3.7% |
| Total equity and liabilities | 10/49 | €64,324 | €54,829 | -€9,495 | -14.8% |
| Equity | 10/15 | €765 | -€8,972 | -€9,738 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,199 | €8,199 | = | 0.0% |
| 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 | €6,339 | €6,339 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,634 | -€23,371 | -€9,738 | -71.4% |
| Amounts payable | 17/49 | €63,559 | €63,802 | +€243 | +0.4% |
| Amounts payable within one year | 42/48 | €63,193 | €63,435 | +€241 | +0.4% |
| Trade debts | 44 | €306 | €481 | +€175 | +57.3% |
| Suppliers | 440/4 | €306 | €481 | +€175 | +57.3% |
| Taxes, remuneration and social security | 45 | €300 | €219 | -€81 | -27.0% |
| Taxes | 450/3 | €300 | €219 | -€81 | -27.0% |
| Other amounts payable | 47/48 | €62,588 | €62,735 | +€147 | +0.2% |
| Accrued charges and deferred income | 492/3 | €366 | €367 | +€1 | +0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €77 | €83 | +€6 | +8.1% |
| Other operating charges | 640/8 | €887 | €914 | +€27 | +3.0% |
| Gross operating margin | 9900 | -€6,159 | -€8,570 | -€2,411 | -39.1% |
| Operating profit (loss) | 9901 | -€7,123 | -€9,567 | -€2,444 | -34.3% |
| Financial income | 75/76B | €84 | €60 | -€24 | -28.2% |
| Recurring financial income | 75 | €84 | €60 | -€24 | -28.2% |
| Financial charges | 65/66B | €74 | €70 | -€3 | -4.2% |
| Recurring financial charges | 65 | €74 | €70 | -€3 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,112 | -€9,577 | -€2,464 | -34.6% |
| Income taxes | 67/77 | €161 | €161 | -€0 | -0.2% |
| Profit (loss) for the period | 9904 | -€7,274 | -€9,738 | -€2,464 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,274 | -€9,738 | -€2,464 | -33.9% |
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 20 October 2026 via checked.be.