YMPACT: 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.
YMPACT
Largest movements
- Cash -€18,058
down €18,058 (-38.1%), from €47,412 to €29,353
mainly Debts after one year (-€45,000) and Current investments (-€14,999)
- Current investments +€14,999
new in 2025: €14,999
- Tangible fixed assets +€2,522
up €2,522 (+223%), from €1,133 to €3,654
of which Plant, machinery and equipment: +€3,001
- Profit (loss) carried forward +€50,000
new in 2025: €50,000
- Debts after one year -€45,000
down €45,000 (-50.0%), from €90,000 to €45,000
- Other debts -€9,962
down €9,962 (-20.7%), from €48,031 to €38,069
- Reserves +€6,148
up €6,148 (+18.3%), from €33,674 to €39,822
- Gross operating margin +€39,116
up €39,116 (+105%), from €37,217 to €76,334
- Taxes +€6,276
up €6,276 (+69.4%), from €9,045 to €15,321
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 | €199,382 | €199,178 | -€205 | -0.1% |
| Fixed assets | 21/28 | €141,133 | €143,654 | +€2,522 | +1.8% |
| Tangible fixed assets | 22/27 | €1,133 | €3,654 | +€2,522 | +223% |
| Plant, machinery and equipment | 23 | - | €3,001 | +€3,001 | |
| Furniture and vehicles | 24 | €1,133 | €654 | -€479 | -42.3% |
| Financial fixed assets | 28 | €140,000 | €140,000 | = | 0.0% |
| Current assets | 29/58 | €58,250 | €55,523 | -€2,726 | -4.7% |
| Amounts receivable within one year | 40/41 | €9,680 | €9,680 | = | 0.0% |
| Trade receivables | 40 | €9,680 | €9,680 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €14,999 | +€14,999 | |
| Cash at bank and in hand | 54/58 | €47,412 | €29,353 | -€18,058 | -38.1% |
| Deferred charges and accrued income | 490/1 | €1,158 | €1,491 | +€333 | +28.7% |
| Total equity and liabilities | 10/49 | €199,382 | €199,178 | -€205 | -0.1% |
| Equity | 10/15 | €36,674 | €92,822 | +€56,148 | +153% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,674 | €39,822 | +€6,148 | +18.3% |
| Distributable reserves | 133 | €33,674 | €39,822 | +€6,148 | +18.3% |
| Profit (loss) carried forward | 14 | - | €50,000 | +€50,000 | |
| Amounts payable | 17/49 | €162,708 | €106,356 | -€56,352 | -34.6% |
| Amounts payable after more than one year | 17 | €90,000 | €45,000 | -€45,000 | -50.0% |
| Financial debts | 170/4 | €90,000 | €45,000 | -€45,000 | -50.0% |
| Amounts payable within one year | 42/48 | €70,908 | €59,684 | -€11,224 | -15.8% |
| Trade debts | 44 | €2,029 | €1,746 | -€283 | -13.9% |
| Suppliers | 440/4 | €2,029 | €1,746 | -€283 | -13.9% |
| Taxes, remuneration and social security | 45 | €20,848 | €19,868 | -€979 | -4.7% |
| Taxes | 450/3 | €18,058 | €19,635 | +€1,576 | +8.7% |
| Remuneration and social security | 454/9 | €2,789 | €234 | -€2,555 | -91.6% |
| Other amounts payable | 47/48 | €48,031 | €38,069 | -€9,962 | -20.7% |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,672 | -€128 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €702 | +€397 | +130% |
| Other operating charges | 640/8 | €383 | €522 | +€139 | +36.2% |
| Gross operating margin | 9900 | €37,217 | €76,334 | +€39,116 | +105% |
| Operating profit (loss) | 9901 | €36,529 | €75,110 | +€38,581 | +106% |
| Financial income | 75/76B | €81 | €351 | +€270 | +331% |
| Recurring financial income | 75 | €81 | €351 | +€270 | +331% |
| Financial charges | 65/66B | €4,741 | €3,992 | -€749 | -15.8% |
| Recurring financial charges | 65 | €4,741 | €3,992 | -€749 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €31,870 | €71,469 | +€39,600 | +124% |
| Income taxes | 67/77 | €9,045 | €15,321 | +€6,276 | +69.4% |
| Profit (loss) for the period | 9904 | €22,824 | €56,148 | +€33,323 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €22,824 | €56,148 | +€33,323 | +146% |
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.