ID IMPULSE: 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.
ID IMPULSE
Largest movements
- Receivables after one year -€112,980
no longer reported in 2025 (was €112,980)
- Cash -€96,247
down €96,247 (-82.8%), from €116,179 to €19,932
mainly Contributions, distributions and other (-€240,000) and Current investments (-€90,000)
- Current investments +€90,000
up €90,000 (+45.0%), from €200,000 to €290,000
- Receivables within one year +€39,294
up €39,294 (+38.0%), from €103,538 to €142,832
of which Trade receivables: +€41,628
- Profit (loss) carried forward -€75,206
down €75,206 (-84.6%), from €88,855 to €13,648
- Other debts +€14,763
up €14,763 (+10.4%), from €142,000 to €156,763
- Trade debts -€12,668
down €12,668 (-86.7%), from €14,620 to €1,952
- Gross operating margin -€13,049
down €13,049 (-5.8%), from €224,456 to €211,407
- Taxes -€10,165
down €10,165 (-16.8%), from €60,396 to €50,231
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 | €533,949 | €453,532 | -€80,418 | -15.1% |
| Fixed assets | 21/28 | €1,253 | €769 | -€485 | -38.7% |
| Tangible fixed assets | 22/27 | €1,253 | €769 | -€485 | -38.7% |
| Plant, machinery and equipment | 23 | - | €769 | +€769 | |
| Furniture and vehicles | 24 | €1,253 | - | -€1,253 | |
| Current assets | 29/58 | €532,696 | €452,763 | -€79,933 | -15.0% |
| Amounts receivable after more than one year | 29 | €112,980 | - | -€112,980 | |
| Other amounts receivable | 291 | €112,980 | - | -€112,980 | |
| Amounts receivable within one year | 40/41 | €103,538 | €142,832 | +€39,294 | +38.0% |
| Trade receivables | 40 | €38,295 | €79,923 | +€41,628 | +109% |
| Other amounts receivable | 41 | €65,243 | €62,909 | -€2,334 | -3.6% |
| Current investments | 50/53 | €200,000 | €290,000 | +€90,000 | +45.0% |
| Cash at bank and in hand | 54/58 | €116,179 | €19,932 | -€96,247 | -82.8% |
| Total equity and liabilities | 10/49 | €533,949 | €453,532 | -€80,418 | -15.1% |
| Equity | 10/15 | €291,255 | €216,048 | -€75,206 | -25.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €201,400 | €201,400 | = | 0.0% |
| Distributable reserves | 133 | €201,400 | €201,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,855 | €13,648 | -€75,206 | -84.6% |
| Amounts payable | 17/49 | €242,695 | €237,484 | -€5,211 | -2.1% |
| Amounts payable within one year | 42/48 | €237,503 | €237,484 | -€19 | 0.0% |
| Trade debts | 44 | €14,620 | €1,952 | -€12,668 | -86.7% |
| Suppliers | 440/4 | €14,620 | €1,952 | -€12,668 | -86.7% |
| Taxes, remuneration and social security | 45 | €80,883 | €78,769 | -€2,114 | -2.6% |
| Taxes | 450/3 | €80,883 | €78,769 | -€2,114 | -2.6% |
| Other amounts payable | 47/48 | €142,000 | €156,763 | +€14,763 | +10.4% |
| Accrued charges and deferred income | 492/3 | €5,192 | - | -€5,192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,076 | €485 | -€1,591 | -76.7% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | €224,456 | €211,407 | -€13,049 | -5.8% |
| Operating profit (loss) | 9901 | €221,482 | €209,995 | -€11,487 | -5.2% |
| Financial income | 75/76B | €5,401 | €5,238 | -€163 | -3.0% |
| Recurring financial income | 75 | €5,401 | €5,238 | -€163 | -3.0% |
| Financial charges | 65/66B | €190 | €208 | +€18 | +9.3% |
| Recurring financial charges | 65 | €190 | €208 | +€18 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €226,692 | €215,025 | -€11,668 | -5.1% |
| Income taxes | 67/77 | €60,396 | €50,231 | -€10,165 | -16.8% |
| Profit (loss) for the period | 9904 | €166,296 | €164,794 | -€1,502 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €166,296 | €164,794 | -€1,502 | -0.9% |
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 24 October 2026 via checked.be.