IMMPULS CONSTRUCT: what changed
Two fiscal 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.
IMMPULS CONSTRUCT
Largest movements
- Receivables within one year -€26,731
down €26,731 (-80.8%), from €33,094 to €6,363
of which Trade receivables: -€31,806
- Cash -€19,746
down €19,746 (-24.5%), from €80,499 to €60,754
mainly Other debts (-€24,000) and Tax, wage and social debts (-€11,961)
- Other debts -€24,000
no longer reported in 2025 (was €24,000)
- Tax, wage and social debts -€11,961
down €11,961 (-100.0%), from €11,961 to €0
- Profit (loss) carried forward -€7,581
down €7,581, from €1,292 to -€6,289
- Provisions -€3,651
no longer reported in 2025 (was €3,651)
- Trade debts +€2,822
up €2,822 (+15.3%), from €18,400 to €21,222
- Gross operating margin -€28,093
down €28,093, from €18,369 to -€9,724
- Taxes -€6,455
down €6,455 (-100.0%), from €6,455 to €0
- Financial income -€4,398
down €4,398 (-54.5%), from €8,065 to €3,667
of which Non-recurring financial income: -€3,998
- Other operating charges -€535
down €535 (-37.4%), from €1,430 to €894
- Financial charges -€190
down €190 (-23.2%), from €819 to €630
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.
Cash bridge derived
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 | €113,593 | €67,143 | -€46,450 | -40.9% |
| Current assets | 29/58 | €113,593 | €67,143 | -€46,450 | -40.9% |
| Amounts receivable within one year | 40/41 | €33,094 | €6,363 | -€26,731 | -80.8% |
| Trade receivables | 40 | €32,844 | €1,037 | -€31,806 | -96.8% |
| Other amounts receivable | 41 | €250 | €5,326 | +€5,076 | +2030.2% |
| Cash at bank and in hand | 54/58 | €80,499 | €60,754 | -€19,746 | -24.5% |
| Deferred charges and accrued income | 490/1 | - | €26 | +€26 | |
| Total equity and liabilities | 10/49 | €113,593 | €67,143 | -€46,450 | -40.9% |
| Equity | 10/15 | €53,501 | €45,920 | -€7,581 | -14.2% |
| Contributions | 10/11 | €52,209 | €52,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,292 | -€6,289 | -€7,581 | |
| Provisions and deferred taxes | 16 | €3,651 | - | -€3,651 | |
| Provisions for liabilities and charges | 160/5 | €3,651 | - | -€3,651 | |
| Other liabilities and charges | 164/5 | €3,651 | - | -€3,651 | |
| Amounts payable | 17/49 | €56,441 | €21,222 | -€35,219 | -62.4% |
| Amounts payable within one year | 42/48 | €54,362 | €21,222 | -€33,139 | -61.0% |
| Trade debts | 44 | €18,400 | €21,222 | +€2,822 | +15.3% |
| Suppliers | 440/4 | €18,400 | €21,222 | +€2,822 | +15.3% |
| Taxes, remuneration and social security | 45 | €11,961 | €0 | -€11,961 | -100.0% |
| Taxes | 450/3 | €11,961 | €0 | -€11,961 | -100.0% |
| Other amounts payable | 47/48 | €24,000 | - | -€24,000 | |
| Accrued charges and deferred income | 492/3 | €2,079 | - | -€2,079 | |
| Other operating charges | 640/8 | €1,430 | €894 | -€535 | -37.4% |
| Gross operating margin | 9900 | €18,369 | -€9,724 | -€28,093 | |
| Operating profit (loss) | 9901 | €16,940 | -€10,618 | -€27,558 | |
| Financial income | 75/76B | €8,065 | €3,667 | -€4,398 | -54.5% |
| Recurring financial income | 75 | €416 | €16 | -€400 | -96.3% |
| Non-recurring financial income | 76B | €7,649 | €3,651 | -€3,998 | -52.3% |
| Financial charges | 65/66B | €819 | €630 | -€190 | -23.2% |
| Recurring financial charges | 65 | €819 | €630 | -€190 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €24,186 | -€7,581 | -€31,767 | |
| Income taxes | 67/77 | €6,455 | €0 | -€6,455 | -100.0% |
| Profit (loss) for the period | 9904 | €17,731 | -€7,581 | -€25,312 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,731 | -€7,581 | -€25,312 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.