ImpensQ Consulting: 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.
ImpensQ Consulting
Largest movements
- Receivables within one year +€142,840
up €142,840 (+595%), from €24,000 to €166,840
of which Other amounts receivable: +€118,840
- Cash -€63,187
down €63,187 (-47.8%), from €132,208 to €69,022
mainly Receivables within one year (-€142,840) and Investment in fixed assets (net) (-€5,855)
- Tangible fixed assets +€5,357
new in 2025: €5,357
- Profit (loss) carried forward +€84,239
up €84,239 (+76.1%), from €110,676 to €194,915
- Tax, wage and social debts +€2,704
up €2,704 (+8.6%), from €31,283 to €33,987
- Gross operating margin -€39,130
down €39,130 (-27.4%), from €142,977 to €103,847
- Taxes -€7,972
down €7,972 (-25.7%), from €30,983 to €23,011
- Financial income +€4,082
new in 2025: €4,082
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 | €156,208 | €242,720 | +€86,511 | +55.4% |
| Fixed assets | 21/28 | - | €5,357 | +€5,357 | |
| Tangible fixed assets | 22/27 | - | €5,357 | +€5,357 | |
| Furniture and vehicles | 24 | - | €5,357 | +€5,357 | |
| Current assets | 29/58 | €156,208 | €237,362 | +€81,154 | +52.0% |
| Amounts receivable within one year | 40/41 | €24,000 | €166,840 | +€142,840 | +595% |
| Trade receivables | 40 | €24,000 | €48,000 | +€24,000 | +100% |
| Other amounts receivable | 41 | - | €118,840 | +€118,840 | |
| Current investments | 50/53 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €132,208 | €69,022 | -€63,187 | -47.8% |
| Total equity and liabilities | 10/49 | €156,208 | €242,720 | +€86,511 | +55.4% |
| Equity | 10/15 | €120,676 | €204,915 | +€84,239 | +69.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,676 | €194,915 | +€84,239 | +76.1% |
| Amounts payable | 17/49 | €35,532 | €37,805 | +€2,273 | +6.4% |
| Amounts payable within one year | 42/48 | €33,717 | €36,738 | +€3,021 | +9.0% |
| Trade debts | 44 | €2,339 | €2,751 | +€411 | +17.6% |
| Suppliers | 440/4 | €2,339 | €2,751 | +€411 | +17.6% |
| Taxes, remuneration and social security | 45 | €31,283 | €33,987 | +€2,704 | +8.6% |
| Taxes | 450/3 | €31,283 | €33,987 | +€2,704 | +8.6% |
| Other amounts payable | 47/48 | €94 | €0 | -€94 | -100% |
| Accrued charges and deferred income | 492/3 | €1,816 | €1,067 | -€749 | -41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €498 | +€498 | |
| Other operating charges | 640/8 | €200 | €0 | -€200 | -100% |
| Gross operating margin | 9900 | €142,977 | €103,847 | -€39,130 | -27.4% |
| Operating profit (loss) | 9901 | €142,777 | €103,349 | -€39,428 | -27.6% |
| Financial income | 75/76B | - | €4,082 | +€4,082 | |
| Recurring financial income | 75 | - | €4,082 | +€4,082 | |
| Financial charges | 65/66B | €118 | €181 | +€63 | +53.1% |
| Recurring financial charges | 65 | €118 | €181 | +€63 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €142,659 | €107,250 | -€35,409 | -24.8% |
| Income taxes | 67/77 | €30,983 | €23,011 | -€7,972 | -25.7% |
| Profit (loss) for the period | 9904 | €111,676 | €84,239 | -€27,437 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €111,676 | €84,239 | -€27,437 | -24.6% |
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 27 October 2026 via checked.be.