IMPACTUM: 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.
IMPACTUM
Largest movements
- Receivables within one year +€34,351
up €34,351 (+180%), from €19,088 to €53,439
of which Trade receivables: +€35,358
- Cash -€12,081
down €12,081 (-36.0%), from €33,604 to €21,523
mainly Contributions, distributions and other (-€44,900) and Receivables within one year (-€34,351)
- Tangible fixed assets +€5,367
up €5,367 (+22.2%), from €24,131 to €29,498
- Other debts +€31,976
up €31,976 (+156%), from €20,512 to €52,488
- Debts after one year -€7,163
down €7,163 (-25.0%), from €28,653 to €21,490
- Tax, wage and social debts +€2,368
up €2,368 (+33.7%), from €7,030 to €9,398
- Gross operating margin +€23,213
up €23,213 (+38.4%), from €60,445 to €83,657
- Financial charges +€21,492
up €21,492 (+1,305%), from €1,647 to €23,139
of which Non-recurring financial charges: +€21,849
- Taxes +€5,330
up €5,330 (+80.0%), from €6,659 to €11,989
- Depreciation -€4,280
down €4,280 (-57.7%), from €7,415 to €3,135
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 | €80,128 | €107,793 | +€27,664 | +34.5% |
| Fixed assets | 21/28 | €24,131 | €29,498 | +€5,367 | +22.2% |
| Tangible fixed assets | 22/27 | €24,131 | €29,498 | +€5,367 | +22.2% |
| Furniture and vehicles | 24 | €24,131 | €29,498 | +€5,367 | +22.2% |
| Current assets | 29/58 | €55,997 | €78,295 | +€22,297 | +39.8% |
| Amounts receivable within one year | 40/41 | €19,088 | €53,439 | +€34,351 | +180% |
| Trade receivables | 40 | €17,570 | €52,928 | +€35,358 | +201% |
| Other amounts receivable | 41 | €1,517 | €511 | -€1,006 | -66.3% |
| Cash at bank and in hand | 54/58 | €33,604 | €21,523 | -€12,081 | -36.0% |
| Deferred charges and accrued income | 490/1 | €3,306 | €3,333 | +€27 | +0.8% |
| Total equity and liabilities | 10/49 | €80,128 | €107,793 | +€27,664 | +34.5% |
| Equity | 10/15 | €19,852 | €19,803 | -€49 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,190 | €1,190 | = | 0.0% |
| Distributable reserves | 133 | €1,190 | €1,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62 | €13 | -€49 | -79.2% |
| Amounts payable | 17/49 | €60,277 | €87,990 | +€27,713 | +46.0% |
| Amounts payable after more than one year | 17 | €28,653 | €21,490 | -€7,163 | -25.0% |
| Other amounts payable | 178/9 | €28,653 | €21,490 | -€7,163 | -25.0% |
| Amounts payable within one year | 42/48 | €31,223 | €65,818 | +€34,595 | +111% |
| Trade debts | 44 | €3,681 | €3,932 | +€251 | +6.8% |
| Suppliers | 440/4 | €3,681 | €3,932 | +€251 | +6.8% |
| Taxes, remuneration and social security | 45 | €7,030 | €9,398 | +€2,368 | +33.7% |
| Taxes | 450/3 | €7,030 | €9,398 | +€2,368 | +33.7% |
| Other amounts payable | 47/48 | €20,512 | €52,488 | +€31,976 | +156% |
| Accrued charges and deferred income | 492/3 | €401 | €682 | +€282 | +70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,415 | €3,135 | -€4,280 | -57.7% |
| Other operating charges | 640/8 | €485 | €544 | +€59 | +12.1% |
| Gross operating margin | 9900 | €60,445 | €83,657 | +€23,213 | +38.4% |
| Operating profit (loss) | 9901 | €52,544 | €79,978 | +€27,434 | +52.2% |
| Financial charges | 65/66B | €1,647 | €23,139 | +€21,492 | +1,305% |
| Recurring financial charges | 65 | €1,647 | €1,289 | -€357 | -21.7% |
| Non-recurring financial charges | 66B | - | €21,849 | +€21,849 | |
| Profit (loss) for the period before taxes | 9903 | €50,897 | €56,840 | +€5,942 | +11.7% |
| Income taxes | 67/77 | €6,659 | €11,989 | +€5,330 | +80.0% |
| Profit (loss) for the period | 9904 | €44,239 | €44,851 | +€612 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,239 | €44,851 | +€612 | +1.4% |
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 14 October 2026 via checked.be.