Positive Impact SRL: 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 SRL
Largest movements
- Cash -€10,265
down €10,265 (-99.9%), from €10,276 to €11
mainly Receivables within one year (-€7,134) and Net result for the year (-€3,503)
- Receivables within one year +€7,134
up €7,134 (+98,807%), from €7 to €7,141
of which Trade receivables: +€7,126
- Tangible fixed assets -€3,763
down €3,763 (-79.5%), from €4,734 to €971
- Profit (loss) carried forward -€3,503
down €3,503 (-41.3%), from -€8,483 to -€11,986
- Trade debts -€2,971
down €2,971 (-56.0%), from €5,308 to €2,336
- Other debts -€958
down €958 (-8.9%), from €10,749 to €9,791
- Tax, wage and social debts +€321
up €321 (+5.7%), from €5,683 to €6,004
- Accrued charges and deferred income +€225
new in 2025: €225
- Gross operating margin +€1,005
up €1,005 (+76.8%), from €1,309 to €2,314
- Taxes +€220
up €220 (+27.2%), from €806 to €1,025
- Financial charges +€88
up €88 (+68.8%), from €128 to €216
- Other operating charges +€78
up €78 (+10.6%), from €735 to €813
- Depreciation -€25
down €25 (-0.6%), from €3,788 to €3,763
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 | €16,256 | €9,370 | -€6,887 | -42.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €4,734 | €971 | -€3,763 | -79.5% |
| Tangible fixed assets | 22/27 | €4,734 | €971 | -€3,763 | -79.5% |
| Furniture and vehicles | 24 | €4,734 | €971 | -€3,763 | -79.5% |
| Current assets | 29/58 | €11,522 | €8,398 | -€3,123 | -27.1% |
| Amounts receivable within one year | 40/41 | €7 | €7,141 | +€7,134 | +98,807% |
| Trade receivables | 40 | - | €7,126 | +€7,126 | |
| Other amounts receivable | 41 | €7 | €15 | +€8 | +112% |
| Cash at bank and in hand | 54/58 | €10,276 | €11 | -€10,265 | -99.9% |
| Deferred charges and accrued income | 490/1 | €1,239 | €1,247 | +€8 | +0.6% |
| Total equity and liabilities | 10/49 | €16,256 | €9,370 | -€6,887 | -42.4% |
| Equity | 10/15 | -€5,483 | -€8,986 | -€3,503 | -63.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,483 | -€11,986 | -€3,503 | -41.3% |
| Amounts payable | 17/49 | €21,739 | €18,356 | -€3,383 | -15.6% |
| Amounts payable within one year | 42/48 | €21,739 | €18,131 | -€3,608 | -16.6% |
| Trade debts | 44 | €5,308 | €2,336 | -€2,971 | -56.0% |
| Suppliers | 440/4 | €5,308 | €2,336 | -€2,971 | -56.0% |
| Taxes, remuneration and social security | 45 | €5,683 | €6,004 | +€321 | +5.7% |
| Taxes | 450/3 | €5,683 | €6,004 | +€321 | +5.7% |
| Other amounts payable | 47/48 | €10,749 | €9,791 | -€958 | -8.9% |
| Accrued charges and deferred income | 492/3 | - | €225 | +€225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,788 | €3,763 | -€25 | -0.6% |
| Other operating charges | 640/8 | €735 | €813 | +€78 | +10.6% |
| Gross operating margin | 9900 | €1,309 | €2,314 | +€1,005 | +76.8% |
| Operating profit (loss) | 9901 | -€3,214 | -€2,262 | +€952 | +29.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €128 | €216 | +€88 | +68.8% |
| Recurring financial charges | 65 | €128 | €216 | +€88 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,342 | -€2,478 | +€864 | +25.9% |
| Income taxes | 67/77 | €806 | €1,025 | +€220 | +27.2% |
| Profit (loss) for the period | 9904 | -€4,148 | -€3,503 | +€645 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,148 | -€3,503 | +€645 | +15.5% |
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 27 October 2026 via checked.be.