Impegno: 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.
Impegno
Largest movements
- Cash +€78,882
up €78,882 (+386.2%), from €20,423 to €99,306
mainly Net result for the year (+€72,912) and Receivables within one year (+€21,455)
- Receivables within one year -€21,455
down €21,455 (-100.0%), from €21,455 to €0
- Tangible fixed assets -€9,999
down €9,999 (-18.0%), from €55,624 to €45,625
of which Furniture and vehicles: -€11,170
- Profit (loss) carried forward +€72,912
up €72,912 (+301.1%), from €24,214 to €97,127
- Other debts -€25,524
down €25,524 (-43.8%), from €58,266 to €32,743
- Tax, wage and social debts +€1,747
up €1,747 (+11.4%), from €15,262 to €17,009
- Gross operating margin +€70,844
up €70,844 (+211.9%), from €33,429 to €104,273
- Taxes +€12,674
up €12,674 (+204.1%), from €6,209 to €18,883
- Depreciation +€9,438
up €9,438 (+314.8%), from €2,998 to €12,437
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 | €100,577 | €148,707 | +€48,130 | +47.9% |
| Fixed assets | 21/28 | €55,624 | €45,625 | -€9,999 | -18.0% |
| Tangible fixed assets | 22/27 | €55,624 | €45,625 | -€9,999 | -18.0% |
| Plant, machinery and equipment | 23 | €2,609 | €3,781 | +€1,171 | +44.9% |
| Furniture and vehicles | 24 | €53,014 | €41,844 | -€11,170 | -21.1% |
| Current assets | 29/58 | €44,953 | €103,082 | +€58,129 | +129.3% |
| Amounts receivable within one year | 40/41 | €21,455 | €0 | -€21,455 | -100.0% |
| Trade receivables | 40 | €21,455 | €0 | -€21,455 | -100.0% |
| Cash at bank and in hand | 54/58 | €20,423 | €99,306 | +€78,882 | +386.2% |
| Deferred charges and accrued income | 490/1 | €3,075 | €3,777 | +€702 | +22.8% |
| Total equity and liabilities | 10/49 | €100,577 | €148,707 | +€48,130 | +47.9% |
| Equity | 10/15 | €25,214 | €98,127 | +€72,912 | +289.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,214 | €97,127 | +€72,912 | +301.1% |
| Amounts payable | 17/49 | €75,362 | €50,580 | -€24,782 | -32.9% |
| Amounts payable within one year | 42/48 | €75,362 | €50,580 | -€24,782 | -32.9% |
| Trade debts | 44 | €1,834 | €829 | -€1,006 | -54.8% |
| Suppliers | 440/4 | €1,834 | €829 | -€1,006 | -54.8% |
| Taxes, remuneration and social security | 45 | €15,262 | €17,009 | +€1,747 | +11.4% |
| Taxes | 450/3 | €15,262 | €17,009 | +€1,747 | +11.4% |
| Other amounts payable | 47/48 | €58,266 | €32,743 | -€25,524 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,998 | €12,437 | +€9,438 | +314.8% |
| Gross operating margin | 9900 | €33,429 | €104,273 | +€70,844 | +211.9% |
| Operating profit (loss) | 9901 | €30,431 | €91,837 | +€61,406 | +201.8% |
| Financial charges | 65/66B | €8 | €41 | +€34 | +452.0% |
| Recurring financial charges | 65 | €8 | €41 | +€34 | +452.0% |
| Profit (loss) for the period before taxes | 9903 | €30,423 | €91,795 | +€61,372 | +201.7% |
| Income taxes | 67/77 | €6,209 | €18,883 | +€12,674 | +204.1% |
| Profit (loss) for the period | 9904 | €24,214 | €72,912 | +€48,698 | +201.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,214 | €72,912 | +€48,698 | +201.1% |
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.