IMPE SOINS: 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.
IMPE SOINS
Largest movements
- Receivables within one year +€29,962
up €29,962 (+146.1%), from €20,509 to €50,471
- Deferred charges and accrued income -€4,609
down €4,609 (-46.6%), from €9,891 to €5,282
- Cash -€939
down €939 (-72.5%), from €1,295 to €356
mainly Receivables within one year (-€29,962) and Trade debts (-€1,091)
- Profit (loss) carried forward +€16,489
up €16,489 (+90.6%), from €18,201 to €34,691
- Tax, wage and social debts +€7,732
up €7,732 (+142.5%), from €5,424 to €13,155
- Accrued charges and deferred income +€1,284
up €1,284 (+172.6%), from €744 to €2,029
- Trade debts -€1,091
down €1,091 (-25.2%), from €4,326 to €3,234
- Taxes +€2,308
up €2,308 (+42.5%), from €5,424 to €7,732
- Financial charges +€1,606
up €1,606 (+82.4%), from €1,948 to €3,555
- Depreciation -€1,550
no longer reported in 2025 (was €1,550)
- Financial income +€1,336
up €1,336 (+208.4%), from €641 to €1,977
- Gross operating margin -€376
down €376 (-1.4%), from €27,036 to €26,660
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 | €31,695 | €56,109 | +€24,414 | +77.0% |
| Current assets | 29/58 | €31,695 | €56,109 | +€24,414 | +77.0% |
| Amounts receivable within one year | 40/41 | €20,509 | €50,471 | +€29,962 | +146.1% |
| Other amounts receivable | 41 | €20,509 | €50,471 | +€29,962 | +146.1% |
| Cash at bank and in hand | 54/58 | €1,295 | €356 | -€939 | -72.5% |
| Deferred charges and accrued income | 490/1 | €9,891 | €5,282 | -€4,609 | -46.6% |
| Total equity and liabilities | 10/49 | €31,695 | €56,109 | +€24,414 | +77.0% |
| Equity | 10/15 | €21,201 | €37,691 | +€16,489 | +77.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,201 | €34,691 | +€16,489 | +90.6% |
| Amounts payable | 17/49 | €10,494 | €18,418 | +€7,925 | +75.5% |
| Amounts payable within one year | 42/48 | €9,749 | €16,390 | +€6,640 | +68.1% |
| Trade debts | 44 | €4,326 | €3,234 | -€1,091 | -25.2% |
| Suppliers | 440/4 | €4,326 | €3,234 | -€1,091 | -25.2% |
| Taxes, remuneration and social security | 45 | €5,424 | €13,155 | +€7,732 | +142.5% |
| Taxes | 450/3 | €5,424 | €13,155 | +€7,732 | +142.5% |
| Accrued charges and deferred income | 492/3 | €744 | €2,029 | +€1,284 | +172.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,550 | - | -€1,550 | |
| Other operating charges | 640/8 | €553 | €861 | +€308 | +55.6% |
| Gross operating margin | 9900 | €27,036 | €26,660 | -€376 | -1.4% |
| Operating profit (loss) | 9901 | €24,933 | €25,799 | +€866 | +3.5% |
| Financial income | 75/76B | €641 | €1,977 | +€1,336 | +208.4% |
| Recurring financial income | 75 | €641 | €1,977 | +€1,336 | +208.4% |
| Financial charges | 65/66B | €1,948 | €3,555 | +€1,606 | +82.4% |
| Recurring financial charges | 65 | €1,948 | €3,555 | +€1,606 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | €23,625 | €24,221 | +€596 | +2.5% |
| Income taxes | 67/77 | €5,424 | €7,732 | +€2,308 | +42.5% |
| Profit (loss) for the period | 9904 | €18,201 | €16,489 | -€1,712 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,201 | €16,489 | -€1,712 | -9.4% |
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 3 October 2026 via checked.be.