IMPATELS: 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.
What changed
IMPATELS
NACE 82.990, Other business support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€33,449
2024 · -€47,939+€14,491
Equity
€1.4m
2024 · €1.4m-€33,449
Cash
€61,088
2024 · €47,801+€13,287
Balance sheet total
€2.2m
2024 · €2.3m-€74,424
Largest movements
Assets
- Tangible fixed assets -€78,298
down €78,298 (-3.6%), from €2.2m to €2.1m
of which Land and buildings: -€78,131
Equity and liabilities
- Reserves -€33,449
down €33,449 (-2.8%), from €1.2m to €1.2m
of which Distributable reserves: -€29,888
- Other debts -€23,092
down €23,092 (-6.5%), from €353,729 to €330,636
Income statement
- Gross operating margin +€10,940
up €10,940 (+19.3%), from €56,746 to €67,686
- Other operating charges -€4,708
down €4,708 (-39.2%), from €12,012 to €7,304
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.
Result 2024
-€47,939
Gross operating margin
+€10,940
Depreciation
-€584
Other operating charges
+€4,708
Financial income
+€18
Financial charges
-€591
Result 2025
-€33,449
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.
From operations
+€24,488
Investment
€0
Financing
-€11,201
Cash 2024
€47,801
From operations (derived)
+€24,488
Net result for the year
-€33,449
Depreciation
+€78,298
Receivables within one year
+€9,355
Deferred charges and accrued income
+€58
Provisions
-€1,496
Trade debts
-€5,639
Tax, wage and social debts
+€453
Other debts
-€23,092
Financing
-€11,201
Debts after one year
-€11,649
Current portion of long-term debt
+€448
Cash 2025
€61,088
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,252,143 | €2,177,719 | -€74,424 | -3.3% |
| Fixed assets | 21/28 | €2,190,673 | €2,112,375 | -€78,298 | -3.6% |
| Tangible fixed assets | 22/27 | €2,190,673 | €2,112,375 | -€78,298 | -3.6% |
| Land and buildings | 22 | €2,190,293 | €2,112,162 | -€78,131 | -3.6% |
| Furniture and vehicles | 24 | €380 | €213 | -€167 | -43.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €61,470 | €65,344 | +€3,874 | +6.3% |
| Amounts receivable within one year | 40/41 | €11,688 | €2,332 | -€9,355 | -80.0% |
| Trade receivables | 40 | €11,345 | €1,802 | -€9,543 | -84.1% |
| Other amounts receivable | 41 | €343 | €530 | +€188 | +54.8% |
| Cash at bank and in hand | 54/58 | €47,801 | €61,088 | +€13,287 | +27.8% |
| Deferred charges and accrued income | 490/1 | €1,982 | €1,923 | -€58 | -2.9% |
| Total equity and liabilities | 10/49 | €2,252,143 | €2,177,719 | -€74,424 | -3.3% |
| Equity | 10/15 | €1,410,886 | €1,377,437 | -€33,449 | -2.4% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Capital | 10 | €210,000 | €210,000 | = | 0.0% |
| Issued capital | 100 | €210,000 | €210,000 | = | 0.0% |
| Reserves | 13 | €1,200,886 | €1,167,437 | -€33,449 | -2.8% |
| Non-distributable reserves | 130/1 | €21,000 | €21,000 | = | 0.0% |
| Legal reserve | 130 | €21,000 | €21,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €96,143 | €92,582 | -€3,561 | -3.7% |
| Distributable reserves | 133 | €1,083,743 | €1,053,855 | -€29,888 | -2.8% |
| Provisions and deferred taxes | 16 | €40,385 | €38,889 | -€1,496 | -3.7% |
| Deferred taxes | 168 | €40,385 | €38,889 | -€1,496 | -3.7% |
| Amounts payable | 17/49 | €800,873 | €761,393 | -€39,480 | -4.9% |
| Amounts payable after more than one year | 17 | €428,910 | €417,261 | -€11,649 | -2.7% |
| Financial debts | 170/4 | €428,910 | €417,261 | -€11,649 | -2.7% |
| Amounts payable within one year | 42/48 | €371,962 | €344,131 | -€27,831 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €11,201 | €11,649 | +€448 | +4.0% |
| Trade debts | 44 | €6,718 | €1,078 | -€5,639 | -83.9% |
| Suppliers | 440/4 | €6,718 | €1,078 | -€5,639 | -83.9% |
| Taxes, remuneration and social security | 45 | €315 | €768 | +€453 | +143.8% |
| Taxes | 450/3 | €315 | €768 | +€453 | +143.8% |
| Other amounts payable | 47/48 | €353,729 | €330,636 | -€23,092 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,714 | €78,298 | +€584 | +0.8% |
| Other operating charges | 640/8 | €12,012 | €7,304 | -€4,708 | -39.2% |
| Gross operating margin | 9900 | €56,746 | €67,686 | +€10,940 | +19.3% |
| Operating profit (loss) | 9901 | -€32,980 | -€17,916 | +€15,065 | +45.7% |
| Financial income | 75/76B | €118 | €136 | +€18 | +14.8% |
| Recurring financial income | 75 | €118 | €136 | +€18 | +14.8% |
| Financial charges | 65/66B | €16,573 | €17,164 | +€591 | +3.6% |
| Recurring financial charges | 65 | €16,573 | €17,164 | +€591 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€49,435 | -€34,944 | +€14,491 | +29.3% |
| Transfer from deferred taxes | 780 | €1,496 | €1,496 | +€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€47,939 | -€33,449 | +€14,491 | +30.2% |
| Transfer from tax-exempt reserves | 789 | €3,561 | €3,561 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,379 | -€29,888 | +€14,491 | +32.7% |
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 29 September 2026 via checked.be.