IMPAKT ESSEN: 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.
IMPAKT ESSEN
Largest movements
- Intangible fixed assets -€56,000
down €56,000 (-20.0%), from €280,000 to €224,000
- Cash +€53,670
up €53,670 (+444%), from €12,083 to €65,753
mainly Other debts (+€66,706) and Depreciation (+€29,520)
- Other debts +€66,706
up €66,706 (+6,671%), from €1,000 to €67,706
- Trade debts -€46,341
no longer reported in 2025 (was €46,341)
- Debts after one year -€26,153
down €26,153 (-11.1%), from €234,599 to €208,446
- Gross operating margin +€52,971
up €52,971 (+384%), from €13,801 to €66,772
- Depreciation +€27,900
up €27,900 (+1,722%), from €1,620 to €29,520
- Financial charges -€2,945
down €2,945 (-27.8%), from €10,612 to €7,666
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 | €304,821 | €301,024 | -€3,796 | -1.2% |
| Fixed assets | 21/28 | €292,380 | €234,860 | -€57,520 | -19.7% |
| Intangible fixed assets | 21 | €280,000 | €224,000 | -€56,000 | -20.0% |
| Tangible fixed assets | 22/27 | €12,380 | €10,860 | -€1,520 | -12.3% |
| Land and buildings | 22 | €2,850 | €2,700 | -€150 | -5.3% |
| Plant, machinery and equipment | 23 | €9,530 | €8,160 | -€1,370 | -14.4% |
| Current assets | 29/58 | €12,441 | €66,164 | +€53,724 | +432% |
| Amounts receivable within one year | 40/41 | €358 | €411 | +€53 | +14.8% |
| Trade receivables | 40 | €358 | - | -€358 | |
| Other amounts receivable | 41 | - | €411 | +€411 | |
| Cash at bank and in hand | 54/58 | €12,083 | €65,753 | +€53,670 | +444% |
| Total equity and liabilities | 10/49 | €304,821 | €301,024 | -€3,796 | -1.2% |
| Equity | 10/15 | -€2,281 | -€1,281 | +€1,000 | +43.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,281 | -€6,281 | +€1,000 | +13.7% |
| Amounts payable | 17/49 | €307,102 | €302,305 | -€4,796 | -1.6% |
| Amounts payable after more than one year | 17 | €234,599 | €208,446 | -€26,153 | -11.1% |
| Financial debts | 170/4 | €234,599 | €208,446 | -€26,153 | -11.1% |
| Amounts payable within one year | 42/48 | €72,503 | €93,859 | +€21,356 | +29.5% |
| Current portion of amounts payable after more than one year | 42 | €25,162 | €26,153 | +€990 | +3.9% |
| Trade debts | 44 | €46,341 | - | -€46,341 | |
| Suppliers | 440/4 | €46,341 | - | -€46,341 | |
| Other amounts payable | 47/48 | €1,000 | €67,706 | +€66,706 | +6,671% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,620 | €29,520 | +€27,900 | +1,722% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Non-recurring operating charges | 66A | - | €28,000 | +€28,000 | |
| Gross operating margin | 9900 | €13,801 | €66,772 | +€52,971 | +384% |
| Operating profit (loss) | 9901 | €11,612 | €8,666 | -€2,945 | -25.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10,612 | €7,666 | -€2,945 | -27.8% |
| Recurring financial charges | 65 | €10,612 | €7,666 | -€2,945 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) for the period | 9904 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,000 | €1,000 | = | 0.0% |
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 19 October 2026 via checked.be.