IMPEQTS: 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.
IMPEQTS
Largest movements
- Receivables within one year +€34,376
up €34,376 (+68.2%), from €50,427 to €84,803
of which Other amounts receivable: +€37,406
- Cash -€10,695
down €10,695 (-20.6%), from €51,864 to €41,169
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€34,376)
- Tangible fixed assets -€9,149
down €9,149 (-11.9%), from €76,667 to €67,519
of which Furniture and vehicles: -€6,352
- Reserves +€40,000
up €40,000 (+1,399%), from €2,860 to €42,860
- Profit (loss) carried forward -€30,982
down €30,982 (-86.2%), from €35,941 to €4,959
- Trade debts +€6,083
new in 2025: €6,083
- Gross operating margin +€26,066
up €26,066 (+19.3%), from €134,916 to €160,982
- Taxes +€7,069
up €7,069 (+26.7%), from €26,460 to €33,528
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 | €179,208 | €193,741 | +€14,533 | +8.1% |
| Fixed assets | 21/28 | €76,917 | €67,769 | -€9,149 | -11.9% |
| Tangible fixed assets | 22/27 | €76,667 | €67,519 | -€9,149 | -11.9% |
| Land and buildings | 22 | €44,967 | €39,681 | -€5,286 | -11.8% |
| Plant, machinery and equipment | 23 | €4,273 | €2,611 | -€1,662 | -38.9% |
| Furniture and vehicles | 24 | €27,427 | €21,075 | -€6,352 | -23.2% |
| Other tangible fixed assets | 26 | - | €4,152 | +€4,152 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €102,290 | €125,972 | +€23,682 | +23.2% |
| Amounts receivable within one year | 40/41 | €50,427 | €84,803 | +€34,376 | +68.2% |
| Trade receivables | 40 | €26,264 | €23,235 | -€3,030 | -11.5% |
| Other amounts receivable | 41 | €24,162 | €61,568 | +€37,406 | +155% |
| Cash at bank and in hand | 54/58 | €51,864 | €41,169 | -€10,695 | -20.6% |
| Total equity and liabilities | 10/49 | €179,208 | €193,741 | +€14,533 | +8.1% |
| Equity | 10/15 | €57,401 | €66,419 | +€9,018 | +15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,860 | €42,860 | +€40,000 | +1,399% |
| Distributable reserves | 133 | €2,860 | €42,860 | +€40,000 | +1,399% |
| Profit (loss) carried forward | 14 | €35,941 | €4,959 | -€30,982 | -86.2% |
| Amounts payable | 17/49 | €121,807 | €127,321 | +€5,515 | +4.5% |
| Amounts payable within one year | 42/48 | €121,807 | €127,321 | +€5,515 | +4.5% |
| Trade debts | 44 | - | €6,083 | +€6,083 | |
| Suppliers | 440/4 | - | €6,083 | +€6,083 | |
| Taxes, remuneration and social security | 45 | €21,807 | €21,238 | -€569 | -2.6% |
| Taxes | 450/3 | €21,807 | €21,238 | -€569 | -2.6% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,247 | €16,034 | +€787 | +5.2% |
| Other operating charges | 640/8 | €1,154 | €1,101 | -€52 | -4.5% |
| Gross operating margin | 9900 | €134,916 | €160,982 | +€26,066 | +19.3% |
| Operating profit (loss) | 9901 | €118,515 | €143,847 | +€25,332 | +21.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,234 | €1,302 | +€68 | +5.5% |
| Recurring financial charges | 65 | €1,234 | €1,302 | +€68 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €117,282 | €142,547 | +€25,265 | +21.5% |
| Income taxes | 67/77 | €26,460 | €33,528 | +€7,069 | +26.7% |
| Profit (loss) for the period | 9904 | €90,822 | €109,018 | +€18,196 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €90,822 | €109,018 | +€18,196 | +20.0% |
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 25 October 2026 via checked.be.