IMPALA: 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.
IMPALA
Largest movements
- Receivables within one year +€18,001
up €18,001 (+301%), from €5,976 to €23,977
of which Trade receivables: +€19,782
- Tangible fixed assets -€8,001
down €8,001 (-44.2%), from €18,082 to €10,081
of which Furniture and vehicles: -€6,426
- Cash +€1,994
up €1,994 (+317%), from €629 to €2,623
mainly Other debts (+€13,813) and Depreciation (+€8,001)
- Other debts +€13,813
up €13,813 (+2,653%), from €521 to €14,333
- Profit (loss) carried forward -€1,454
down €1,454 (-16.7%), from -€8,695 to -€10,149
- Tax, wage and social debts -€962
down €962 (-12.0%), from €8,036 to €7,074
of which Taxes: -€1,912
- Gross operating margin +€6,933
up €6,933 (+1,218%), from €569 to €7,503
- Other operating charges -€199
down €199 (-22.2%), from €894 to €696
- Depreciation -€135
down €135 (-1.7%), from €8,136 to €8,001
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 | €26,559 | €38,287 | +€11,728 | +44.2% |
| Fixed assets | 21/28 | €18,082 | €10,081 | -€8,001 | -44.2% |
| Tangible fixed assets | 22/27 | €18,082 | €10,081 | -€8,001 | -44.2% |
| Furniture and vehicles | 24 | €8,100 | €1,674 | -€6,426 | -79.3% |
| Other tangible fixed assets | 26 | €9,982 | €8,407 | -€1,575 | -15.8% |
| Current assets | 29/58 | €8,478 | €28,206 | +€19,728 | +233% |
| Amounts receivable within one year | 40/41 | €5,976 | €23,977 | +€18,001 | +301% |
| Trade receivables | 40 | €1,520 | €21,302 | +€19,782 | +1,302% |
| Other amounts receivable | 41 | €4,456 | €2,675 | -€1,781 | -40.0% |
| Cash at bank and in hand | 54/58 | €629 | €2,623 | +€1,994 | +317% |
| Deferred charges and accrued income | 490/1 | €1,873 | €1,606 | -€267 | -14.2% |
| Total equity and liabilities | 10/49 | €26,559 | €38,287 | +€11,728 | +44.2% |
| Equity | 10/15 | €15,923 | €14,469 | -€1,454 | -9.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,618 | €21,618 | = | 0.0% |
| Distributable reserves | 133 | €21,618 | €21,618 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,695 | -€10,149 | -€1,454 | -16.7% |
| Amounts payable | 17/49 | €10,637 | €23,818 | +€13,182 | +124% |
| Amounts payable within one year | 42/48 | €10,637 | €23,768 | +€13,131 | +123% |
| Trade debts | 44 | €2,080 | €2,360 | +€281 | +13.5% |
| Suppliers | 440/4 | €2,080 | €2,360 | +€281 | +13.5% |
| Taxes, remuneration and social security | 45 | €8,036 | €7,074 | -€962 | -12.0% |
| Taxes | 450/3 | €7,781 | €5,869 | -€1,912 | -24.6% |
| Remuneration and social security | 454/9 | €255 | €1,205 | +€950 | +373% |
| Other amounts payable | 47/48 | €521 | €14,333 | +€13,813 | +2,653% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,136 | €8,001 | -€135 | -1.7% |
| Other operating charges | 640/8 | €894 | €696 | -€199 | -22.2% |
| Gross operating margin | 9900 | €569 | €7,503 | +€6,933 | +1,218% |
| Operating profit (loss) | 9901 | -€8,461 | -€1,194 | +€7,267 | +85.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.4% |
| Financial charges | 65/66B | €100 | €70 | -€30 | -29.7% |
| Recurring financial charges | 65 | €100 | €70 | -€30 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,561 | -€1,264 | +€7,297 | +85.2% |
| Income taxes | 67/77 | €135 | €190 | +€55 | +40.9% |
| Profit (loss) for the period | 9904 | -€8,695 | -€1,454 | +€7,241 | +83.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,695 | -€1,454 | +€7,241 | +83.3% |
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.