EMPULSE SERVICES: 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.
EMPULSE SERVICES
Largest movements
- Cash +€30,504
up €30,504 (+79.9%), from €38,182 to €68,686
mainly Net result for the year (+€33,220) and Other debts (+€3,689)
- Tangible fixed assets -€3,616
down €3,616 (-22.1%), from €16,377 to €12,760
of which Furniture and vehicles: -€2,920
- Reserves +€33,220
up €33,220 (+84.4%), from €39,338 to €72,558
- Tax, wage and social debts -€10,554
down €10,554 (-34.1%), from €30,958 to €20,404
of which Taxes: -€6,054
- Other debts +€3,689
up €3,689 (+446%), from €827 to €4,517
- Gross operating margin -€7,740
down €7,740 (-14.4%), from €53,633 to €45,894
- Taxes -€5,117
down €5,117 (-37.5%), from €13,637 to €8,520
- Depreciation +€3,303
up €3,303 (+1,055%), from €313 to €3,616
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 | €77,366 | €103,251 | +€25,884 | +33.5% |
| Fixed assets | 21/28 | €16,377 | €12,760 | -€3,616 | -22.1% |
| Tangible fixed assets | 22/27 | €16,377 | €12,760 | -€3,616 | -22.1% |
| Land and buildings | 22 | €1,839 | €1,143 | -€696 | -37.8% |
| Furniture and vehicles | 24 | €14,537 | €11,617 | -€2,920 | -20.1% |
| Current assets | 29/58 | €60,990 | €90,490 | +€29,501 | +48.4% |
| Amounts receivable within one year | 40/41 | €22,307 | €21,804 | -€503 | -2.3% |
| Trade receivables | 40 | €22,035 | €21,804 | -€231 | -1.0% |
| Other amounts receivable | 41 | €272 | - | -€272 | |
| Cash at bank and in hand | 54/58 | €38,182 | €68,686 | +€30,504 | +79.9% |
| Deferred charges and accrued income | 490/1 | €501 | - | -€501 | |
| Total equity and liabilities | 10/49 | €77,366 | €103,251 | +€25,884 | +33.5% |
| Equity | 10/15 | €44,338 | €77,558 | +€33,220 | +74.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €39,338 | €72,558 | +€33,220 | +84.4% |
| Distributable reserves | 133 | €39,338 | €72,558 | +€33,220 | +84.4% |
| Amounts payable | 17/49 | €33,029 | €25,693 | -€7,336 | -22.2% |
| Amounts payable within one year | 42/48 | €33,029 | €25,693 | -€7,336 | -22.2% |
| Trade debts | 44 | €1,243 | €772 | -€471 | -37.9% |
| Suppliers | 440/4 | €1,243 | €772 | -€471 | -37.9% |
| Taxes, remuneration and social security | 45 | €30,958 | €20,404 | -€10,554 | -34.1% |
| Taxes | 450/3 | €23,958 | €17,904 | -€6,054 | -25.3% |
| Remuneration and social security | 454/9 | €7,000 | €2,500 | -€4,500 | -64.3% |
| Other amounts payable | 47/48 | €827 | €4,517 | +€3,689 | +446% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €3,616 | +€3,303 | +1,055% |
| Other operating charges | 640/8 | €195 | €400 | +€205 | +105% |
| Gross operating margin | 9900 | €53,633 | €45,894 | -€7,740 | -14.4% |
| Operating profit (loss) | 9901 | €53,126 | €41,878 | -€11,248 | -21.2% |
| Financial income | 75/76B | €1 | €3 | +€2 | +407% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +407% |
| Financial charges | 65/66B | €151 | €140 | -€11 | -7.4% |
| Recurring financial charges | 65 | €151 | €140 | -€11 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €52,975 | €41,741 | -€11,234 | -21.2% |
| Income taxes | 67/77 | €13,637 | €8,520 | -€5,117 | -37.5% |
| Profit (loss) for the period | 9904 | €39,338 | €33,220 | -€6,118 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,338 | €33,220 | -€6,118 | -15.6% |
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 16 October 2026 via checked.be.