Positive Impact Consult: 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.
Positive Impact Consult
Largest movements
- Cash -€52,779
down €52,779 (-64.2%), from €82,221 to €29,442
mainly Contributions, distributions and other (-€82,421) and Current investments (-€25,100)
- Current investments +€25,100
new in 2025: €25,100
- Receivables within one year -€3,552
down €3,552 (-19.3%), from €18,402 to €14,850
of which Other amounts receivable: -€6,172
- Deferred charges and accrued income -€2,240
down €2,240 (-66.2%), from €3,385 to €1,146
- Profit (loss) carried forward -€57,525
down €57,525 (-54.6%), from €105,294 to €47,769
- Other debts +€16,959
up €16,959 (+2,468%), from €687 to €17,646
- Tax, wage and social debts +€4,988
up €4,988 (+58.0%), from €8,603 to €13,591
of which Taxes: +€4,836
- Current portion of long-term debt +€2,034
new in 2025: €2,034
- Gross operating margin -€14,318
down €14,318 (-30.9%), from €46,312 to €31,995
- Taxes -€2,565
down €2,565 (-25.2%), from €10,170 to €7,604
- Financial income +€1,190
up €1,190 (+110%), from €1,083 to €2,273
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 | €120,981 | €86,749 | -€34,232 | -28.3% |
| Fixed assets | 21/28 | €11,973 | €11,211 | -€762 | -6.4% |
| Tangible fixed assets | 22/27 | €973 | €211 | -€762 | -78.3% |
| Furniture and vehicles | 24 | €973 | €211 | -€762 | -78.3% |
| Financial fixed assets | 28 | €11,000 | €11,000 | = | 0.0% |
| Current assets | 29/58 | €109,008 | €75,538 | -€33,470 | -30.7% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,402 | €14,850 | -€3,552 | -19.3% |
| Trade receivables | 40 | €11,546 | €14,167 | +€2,621 | +22.7% |
| Other amounts receivable | 41 | €6,855 | €683 | -€6,172 | -90.0% |
| Current investments | 50/53 | - | €25,100 | +€25,100 | |
| Cash at bank and in hand | 54/58 | €82,221 | €29,442 | -€52,779 | -64.2% |
| Deferred charges and accrued income | 490/1 | €3,385 | €1,146 | -€2,240 | -66.2% |
| Total equity and liabilities | 10/49 | €120,981 | €86,749 | -€34,232 | -28.3% |
| Equity | 10/15 | €110,294 | €52,769 | -€57,525 | -52.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,294 | €47,769 | -€57,525 | -54.6% |
| Amounts payable | 17/49 | €10,687 | €33,980 | +€23,292 | +218% |
| Amounts payable within one year | 42/48 | €10,656 | €33,980 | +€23,324 | +219% |
| Current portion of amounts payable after more than one year | 42 | - | €2,034 | +€2,034 | |
| Trade debts | 44 | €1,366 | €708 | -€658 | -48.1% |
| Suppliers | 440/4 | €1,366 | €708 | -€658 | -48.1% |
| Taxes, remuneration and social security | 45 | €8,603 | €13,591 | +€4,988 | +58.0% |
| Taxes | 450/3 | €6,403 | €11,239 | +€4,836 | +75.5% |
| Remuneration and social security | 454/9 | €2,200 | €2,352 | +€152 | +6.9% |
| Other amounts payable | 47/48 | €687 | €17,646 | +€16,959 | +2,468% |
| Accrued charges and deferred income | 492/3 | €31 | €0 | -€31 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | €762 | = | 0.0% |
| Other operating charges | 640/8 | €722 | €767 | +€45 | +6.3% |
| Gross operating margin | 9900 | €46,312 | €31,995 | -€14,318 | -30.9% |
| Operating profit (loss) | 9901 | €44,829 | €30,466 | -€14,363 | -32.0% |
| Financial income | 75/76B | €1,083 | €2,273 | +€1,190 | +110% |
| Recurring financial income | 75 | €1,083 | €2,273 | +€1,190 | +110% |
| Financial charges | 65/66B | €263 | €238 | -€25 | -9.5% |
| Recurring financial charges | 65 | €263 | €238 | -€25 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €45,648 | €32,501 | -€13,148 | -28.8% |
| Income taxes | 67/77 | €10,170 | €7,604 | -€2,565 | -25.2% |
| Profit (loss) for the period | 9904 | €35,479 | €24,896 | -€10,582 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,479 | €24,896 | -€10,582 | -29.8% |
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 22 October 2026 via checked.be.