Immpuls Engineering: 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 Engineering
Largest movements
- Cash +€17,642
up €17,642 (+48.9%), from €36,073 to €53,715
mainly Net result for the year (+€61,586) and Other debts (+€32,515)
- Current investments +€12,935
up €12,935 (+678.8%), from €1,905 to €14,840
- Receivables within one year -€2,133
down €2,133 (-13.9%), from €15,391 to €13,259
- Tangible fixed assets -€1,269
down €1,269 (-32.0%), from €3,963 to €2,694
- Other debts +€32,515
up €32,515 (+90.3%), from €36,004 to €68,519
- Reserves -€3,264
no longer reported in 2025 (was €3,264)
- Trade debts -€1,715
down €1,715 (-76.4%), from €2,244 to €529
- Accrued charges and deferred income -€904
down €904 (-95.2%), from €950 to €46
- Gross operating margin +€57,984
up €57,984 (+229.1%), from €25,305 to €83,288
- Taxes +€15,133
up €15,133 (+1026.4%), from €1,474 to €16,607
- Financial charges +€1,401
up €1,401 (+69.9%), from €2,004 to €3,405
- Other operating charges -€1,013
down €1,013 (-70.4%), from €1,439 to €426
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 | €58,884 | €85,990 | +€27,107 | +46.0% |
| Fixed assets | 21/28 | €3,963 | €2,694 | -€1,269 | -32.0% |
| Tangible fixed assets | 22/27 | €3,963 | €2,694 | -€1,269 | -32.0% |
| Plant, machinery and equipment | 23 | €3,963 | €2,694 | -€1,269 | -32.0% |
| Current assets | 29/58 | €54,921 | €83,297 | +€28,376 | +51.7% |
| Amounts receivable within one year | 40/41 | €15,391 | €13,259 | -€2,133 | -13.9% |
| Trade receivables | 40 | €15,391 | €13,259 | -€2,133 | -13.9% |
| Current investments | 50/53 | €1,905 | €14,840 | +€12,935 | +678.8% |
| Cash at bank and in hand | 54/58 | €36,073 | €53,715 | +€17,642 | +48.9% |
| Deferred charges and accrued income | 490/1 | €1,552 | €1,483 | -€69 | -4.4% |
| Total equity and liabilities | 10/49 | €58,884 | €85,990 | +€27,107 | +46.0% |
| Equity | 10/15 | €6,264 | €3,000 | -€3,264 | -52.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,264 | - | -€3,264 | |
| Distributable reserves | 133 | €3,264 | - | -€3,264 | |
| Amounts payable | 17/49 | €52,619 | €82,990 | +€30,371 | +57.7% |
| Amounts payable within one year | 42/48 | €51,670 | €82,945 | +€31,275 | +60.5% |
| Trade debts | 44 | €2,244 | €529 | -€1,715 | -76.4% |
| Suppliers | 440/4 | €2,244 | €529 | -€1,715 | -76.4% |
| Taxes, remuneration and social security | 45 | €13,422 | €13,897 | +€475 | +3.5% |
| Taxes | 450/3 | €13,422 | €13,897 | +€475 | +3.5% |
| Other amounts payable | 47/48 | €36,004 | €68,519 | +€32,515 | +90.3% |
| Accrued charges and deferred income | 492/3 | €950 | €46 | -€904 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,090 | €1,269 | +€179 | +16.4% |
| Other operating charges | 640/8 | €1,439 | €426 | -€1,013 | -70.4% |
| Gross operating margin | 9900 | €25,305 | €83,288 | +€57,984 | +229.1% |
| Operating profit (loss) | 9901 | €22,776 | €81,593 | +€58,818 | +258.2% |
| Financial income | 75/76B | €0 | €5 | +€5 | +50200.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +50200.0% |
| Financial charges | 65/66B | €2,004 | €3,405 | +€1,401 | +69.9% |
| Recurring financial charges | 65 | €2,004 | €3,405 | +€1,401 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | €20,772 | €78,193 | +€57,421 | +276.4% |
| Income taxes | 67/77 | €1,474 | €16,607 | +€15,133 | +1026.4% |
| Profit (loss) for the period | 9904 | €19,297 | €61,586 | +€42,288 | +219.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,297 | €61,586 | +€42,288 | +219.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.