IN.PACT: 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.
IN.PACT
Largest movements
- Tangible fixed assets +€21,033
up €21,033 (+689.9%), from €3,049 to €24,081
of which Furniture and vehicles: +€21,247
- Receivables within one year -€4,701
down €4,701 (-31.0%), from €15,164 to €10,463
of which Other amounts receivable: -€12,276
- Cash -€823
down €823 (-98.8%), from €833 to €10
mainly Investment in fixed assets (net) (-€22,324) and Net result for the year (-€2,365)
- Other debts +€19,469
new in 2025: €19,469
- Profit (loss) carried forward -€2,365
down €2,365 (-33.9%), from €6,976 to €4,611
- Tax, wage and social debts -€1,160
down €1,160 (-63.2%), from €1,834 to €674
- Trade debts -€439
down €439 (-17.6%), from €2,502 to €2,063
- Gross operating margin +€3,518
up €3,518, from -€1,652 to €1,866
- Taxes +€1,028
up €1,028, from -€368 to €660
- Financial income -€804
no longer reported in 2025 (was €804)
- Financial charges +€62
up €62 (+88.8%), from €70 to €132
- Other operating charges +€50
up €50 (+3.5%), from €1,456 to €1,507
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 | €19,372 | €34,877 | +€15,505 | +80.0% |
| Fixed assets | 21/28 | €3,049 | €24,081 | +€21,033 | +689.9% |
| Tangible fixed assets | 22/27 | €3,049 | €24,081 | +€21,033 | +689.9% |
| Plant, machinery and equipment | 23 | €680 | €465 | -€215 | -31.6% |
| Furniture and vehicles | 24 | €2,369 | €23,616 | +€21,247 | +897.0% |
| Current assets | 29/58 | €16,324 | €10,795 | -€5,528 | -33.9% |
| Amounts receivable within one year | 40/41 | €15,164 | €10,463 | -€4,701 | -31.0% |
| Trade receivables | 40 | €475 | €8,050 | +€7,575 | +1595.4% |
| Other amounts receivable | 41 | €14,690 | €2,413 | -€12,276 | -83.6% |
| Cash at bank and in hand | 54/58 | €833 | €10 | -€823 | -98.8% |
| Deferred charges and accrued income | 490/1 | €326 | €322 | -€4 | -1.1% |
| Total equity and liabilities | 10/49 | €19,372 | €34,877 | +€15,505 | +80.0% |
| Equity | 10/15 | €15,036 | €12,671 | -€2,365 | -15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,976 | €4,611 | -€2,365 | -33.9% |
| Amounts payable | 17/49 | €4,336 | €22,206 | +€17,870 | +412.1% |
| Amounts payable within one year | 42/48 | €4,336 | €22,206 | +€17,870 | +412.1% |
| Trade debts | 44 | €2,502 | €2,063 | -€439 | -17.6% |
| Suppliers | 440/4 | €2,502 | €2,063 | -€439 | -17.6% |
| Taxes, remuneration and social security | 45 | €1,834 | €674 | -€1,160 | -63.2% |
| Taxes | 450/3 | €1,834 | €674 | -€1,160 | -63.2% |
| Other amounts payable | 47/48 | - | €19,469 | +€19,469 | |
| Non-recurring operating income | 76A | €66 | - | -€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,253 | €1,291 | +€38 | +3.0% |
| Other operating charges | 640/8 | €1,456 | €1,507 | +€50 | +3.5% |
| Non-recurring operating charges | 66A | €3,357 | €641 | -€2,717 | -80.9% |
| Gross operating margin | 9900 | -€1,652 | €1,866 | +€3,518 | |
| Operating profit (loss) | 9901 | -€7,719 | -€1,573 | +€6,146 | +79.6% |
| Financial income | 75/76B | €804 | - | -€804 | |
| Recurring financial income | 75 | €804 | - | -€804 | |
| Financial charges | 65/66B | €70 | €132 | +€62 | +88.8% |
| Recurring financial charges | 65 | €70 | €132 | +€62 | +88.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,985 | -€1,705 | +€5,280 | +75.6% |
| Income taxes | 67/77 | -€368 | €660 | +€1,028 | |
| Profit (loss) for the period | 9904 | -€6,617 | -€2,365 | +€4,252 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,617 | -€2,365 | +€4,252 | +64.3% |
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 8 October 2026 via checked.be.