IMPAKT 3: 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.
IMPAKT 3
Largest movements
- Cash +€23,148
up €23,148 (+264.6%), from €8,749 to €31,897
mainly Net result for the year (+€12,791) and Depreciation (+€9,880)
- Stocks and contracts -€4,371
no longer reported in 2025 (was €4,371)
- Receivables within one year +€3,048
up €3,048 (+293.7%), from €1,038 to €4,086
of which Trade receivables: +€4,079
- Tangible fixed assets -€1,296
down €1,296 (-11.0%), from €11,752 to €10,456
of which Furniture and vehicles: -€743
- Deferred charges and accrued income -€871
down €871 (-68.6%), from €1,269 to €398
- Profit (loss) carried forward +€10,791
up €10,791, from -€6,524 to €4,267
- Trade debts +€6,032
up €6,032 (+8394.7%), from €72 to €6,104
- Reserves +€2,000
up €2,000 (+16.9%), from €11,860 to €13,860
of which Distributable reserves: +€2,000
- Other debts +€1,146
up €1,146 (+152.0%), from €754 to €1,900
- Gross operating margin +€17,257
up €17,257 (+238.1%), from €7,249 to €24,506
- Depreciation +€3,918
up €3,918 (+65.7%), from €5,963 to €9,880
- Taxes +€891
new in 2025: €891
- Other operating charges -€580
down €580 (-79.6%), from €729 to €149
- Financial charges +€333
up €333 (+65.3%), from €510 to €843
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.
Cash bridge derived
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 | €27,329 | €46,988 | +€19,659 | +71.9% |
| Fixed assets | 21/28 | €11,902 | €10,606 | -€1,296 | -10.9% |
| Tangible fixed assets | 22/27 | €11,752 | €10,456 | -€1,296 | -11.0% |
| Plant, machinery and equipment | 23 | €2,863 | €2,311 | -€553 | -19.3% |
| Furniture and vehicles | 24 | €8,889 | €8,145 | -€743 | -8.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €15,427 | €36,381 | +€20,954 | +135.8% |
| Stocks and contracts in progress | 3 | €4,371 | - | -€4,371 | |
| Contracts in progress | 37 | €4,371 | - | -€4,371 | |
| Amounts receivable within one year | 40/41 | €1,038 | €4,086 | +€3,048 | +293.7% |
| Trade receivables | 40 | - | €4,079 | +€4,079 | |
| Other amounts receivable | 41 | €1,038 | €7 | -€1,031 | -99.3% |
| Cash at bank and in hand | 54/58 | €8,749 | €31,897 | +€23,148 | +264.6% |
| Deferred charges and accrued income | 490/1 | €1,269 | €398 | -€871 | -68.6% |
| Total equity and liabilities | 10/49 | €27,329 | €46,988 | +€19,659 | +71.9% |
| Equity | 10/15 | €23,936 | €36,727 | +€12,791 | +53.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €13,860 | +€2,000 | +16.9% |
| 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 | €10,000 | €12,000 | +€2,000 | +20.0% |
| Profit (loss) carried forward | 14 | -€6,524 | €4,267 | +€10,791 | |
| Amounts payable | 17/49 | €3,393 | €10,261 | +€6,868 | +202.4% |
| Amounts payable within one year | 42/48 | €3,393 | €10,261 | +€6,868 | +202.4% |
| Trade debts | 44 | €72 | €6,104 | +€6,032 | +8394.7% |
| Suppliers | 440/4 | €72 | €6,104 | +€6,032 | +8394.7% |
| Taxes, remuneration and social security | 45 | €2,567 | €2,257 | -€310 | -12.1% |
| Taxes | 450/3 | €2,567 | €1,628 | -€939 | -36.6% |
| Remuneration and social security | 454/9 | - | €629 | +€629 | |
| Other amounts payable | 47/48 | €754 | €1,900 | +€1,146 | +152.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,963 | €9,880 | +€3,918 | +65.7% |
| Other operating charges | 640/8 | €729 | €149 | -€580 | -79.6% |
| Gross operating margin | 9900 | €7,249 | €24,506 | +€17,257 | +238.1% |
| Operating profit (loss) | 9901 | €557 | €14,477 | +€13,919 | +2497.7% |
| Financial income | 75/76B | €30 | €48 | +€18 | +60.0% |
| Recurring financial income | 75 | €30 | €48 | +€18 | +60.0% |
| Financial charges | 65/66B | €510 | €843 | +€333 | +65.3% |
| Recurring financial charges | 65 | €510 | €843 | +€333 | +65.3% |
| Profit (loss) for the period before taxes | 9903 | €77 | €13,682 | +€13,605 | +17606.5% |
| Income taxes | 67/77 | - | €891 | +€891 | |
| Profit (loss) for the period | 9904 | €77 | €12,791 | +€12,713 | +16453.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77 | €12,791 | +€12,713 | +16453.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.