IMPACTO: 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.
IMPACTO
Largest movements
- Receivables within one year -€32,395
down €32,395 (-56.5%), from €57,365 to €24,970
of which Trade receivables: -€32,395
- Cash +€21,568
up €21,568 (+36.3%), from €59,342 to €80,910
mainly Receivables within one year (+€32,395) and Net result for the year (+€3,705)
- Debts after one year -€9,028
down €9,028 (-20.1%), from €45,000 to €35,972
- Tax, wage and social debts -€5,504
down €5,504 (-96.2%), from €5,724 to €220
- Profit (loss) carried forward +€3,705
up €3,705 (+11.8%), from -€31,373 to -€27,668
- Gross operating margin -€73,748
down €73,748 (-90.9%), from €81,144 to €7,396
- Taxes -€6,113
no longer reported in 2025 (was €6,113)
- Depreciation -€3,807
no longer reported in 2025 (was €3,807)
- Financial charges -€2,802
down €2,802 (-49.8%), from €5,629 to €2,827
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 | €119,425 | €108,598 | -€10,827 | -9.1% |
| Fixed assets | 21/28 | €2,718 | €2,718 | = | 0.0% |
| Financial fixed assets | 28 | €2,718 | €2,718 | = | 0.0% |
| Current assets | 29/58 | €116,707 | €105,880 | -€10,827 | -9.3% |
| Amounts receivable within one year | 40/41 | €57,365 | €24,970 | -€32,395 | -56.5% |
| Trade receivables | 40 | €51,380 | €18,985 | -€32,395 | -63.1% |
| Other amounts receivable | 41 | €5,986 | €5,986 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,342 | €80,910 | +€21,568 | +36.3% |
| Total equity and liabilities | 10/49 | €119,425 | €108,598 | -€10,827 | -9.1% |
| Equity | 10/15 | €68,701 | €72,406 | +€3,705 | +5.4% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €79,623 | €79,623 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,623 | €29,623 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,373 | -€27,668 | +€3,705 | +11.8% |
| Amounts payable | 17/49 | €50,724 | €36,192 | -€14,532 | -28.6% |
| Amounts payable after more than one year | 17 | €45,000 | €35,972 | -€9,028 | -20.1% |
| Financial debts | 170/4 | €45,000 | €35,972 | -€9,028 | -20.1% |
| Amounts payable within one year | 42/48 | €5,724 | €220 | -€5,504 | -96.2% |
| Taxes, remuneration and social security | 45 | €5,724 | €220 | -€5,504 | -96.2% |
| Taxes | 450/3 | €5,724 | €220 | -€5,504 | -96.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,807 | - | -€3,807 | |
| Other operating charges | 640/8 | €160 | €864 | +€704 | +440% |
| Gross operating margin | 9900 | €81,144 | €7,396 | -€73,748 | -90.9% |
| Operating profit (loss) | 9901 | €77,177 | €6,532 | -€70,645 | -91.5% |
| Financial income | 75/76B | €161 | - | -€161 | |
| Recurring financial income | 75 | €161 | - | -€161 | |
| Financial charges | 65/66B | €5,629 | €2,827 | -€2,802 | -49.8% |
| Recurring financial charges | 65 | €5,629 | €2,827 | -€2,802 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | €71,709 | €3,705 | -€68,004 | -94.8% |
| Income taxes | 67/77 | €6,113 | - | -€6,113 | |
| Profit (loss) for the period | 9904 | €65,596 | €3,705 | -€61,891 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,596 | €3,705 | -€61,891 | -94.4% |
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 17 October 2026 via checked.be.