Impetus: 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.
Impetus
Largest movements
- Receivables within one year +€135,678
up €135,678 (+30.4%), from €445,706 to €581,384
of which Trade receivables: +€74,915
- Deferred charges and accrued income +€10,987
new in 2024: €10,987
- Tangible fixed assets +€10,722
up €10,722 (+19.0%), from €56,471 to €67,193
of which Furniture and vehicles: +€25,835
- Trade debts +€67,721
up €67,721 (+89.5%), from €75,633 to €143,355
- Profit (loss) carried forward +€62,578
up €62,578 (+15.6%), from €401,715 to €464,293
- Tax, wage and social debts +€20,622
up €20,622 (+37.8%), from €54,540 to €75,161
of which Remuneration and social security: +€17,289
- Staff costs +€55,693
up €55,693 (+25.8%), from €215,714 to €271,406
- Gross operating margin +€11,405
up €11,405 (+3.2%), from €354,554 to €365,959
- Depreciation +€4,515
up €4,515 (+22.8%), from €19,766 to €24,281
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €602,202 | €765,903 | +€163,701 | +27.2% |
| Fixed assets | 21/28 | €56,471 | €67,193 | +€10,722 | +19.0% |
| Tangible fixed assets | 22/27 | €56,471 | €67,193 | +€10,722 | +19.0% |
| Plant, machinery and equipment | 23 | €9,661 | €7,103 | -€2,558 | -26.5% |
| Furniture and vehicles | 24 | €4,547 | €30,381 | +€25,835 | +568% |
| Leasing and similar rights | 25 | €41,839 | €29,494 | -€12,346 | -29.5% |
| Other tangible fixed assets | 26 | €424 | €215 | -€209 | -49.3% |
| Current assets | 29/58 | €545,731 | €698,710 | +€152,979 | +28.0% |
| Amounts receivable within one year | 40/41 | €445,706 | €581,384 | +€135,678 | +30.4% |
| Trade receivables | 40 | €234,458 | €309,374 | +€74,915 | +32.0% |
| Other amounts receivable | 41 | €211,248 | €272,010 | +€60,762 | +28.8% |
| Cash at bank and in hand | 54/58 | €100,025 | €106,339 | +€6,315 | +6.3% |
| Deferred charges and accrued income | 490/1 | - | €10,987 | +€10,987 | |
| Total equity and liabilities | 10/49 | €602,202 | €765,903 | +€163,701 | +27.2% |
| Equity | 10/15 | €422,175 | €484,753 | +€62,578 | +14.8% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €401,715 | €464,293 | +€62,578 | +15.6% |
| Amounts payable | 17/49 | €180,028 | €281,151 | +€101,123 | +56.2% |
| Amounts payable after more than one year | 17 | €29,212 | €31,605 | +€2,393 | +8.2% |
| Financial debts | 170/4 | €29,212 | €31,605 | +€2,393 | +8.2% |
| Amounts payable within one year | 42/48 | €150,815 | €249,546 | +€98,730 | +65.5% |
| Current portion of amounts payable after more than one year | 42 | €11,835 | €18,483 | +€6,648 | +56.2% |
| Trade debts | 44 | €75,633 | €143,355 | +€67,721 | +89.5% |
| Suppliers | 440/4 | €75,633 | €143,355 | +€67,721 | +89.5% |
| Taxes, remuneration and social security | 45 | €54,540 | €75,161 | +€20,622 | +37.8% |
| Taxes | 450/3 | €10,118 | €13,450 | +€3,332 | +32.9% |
| Remuneration and social security | 454/9 | €44,422 | €61,711 | +€17,289 | +38.9% |
| Other amounts payable | 47/48 | €8,808 | €12,547 | +€3,739 | +42.5% |
| Remuneration, social security and pensions | 62 | €215,714 | €271,406 | +€55,693 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,766 | €24,281 | +€4,515 | +22.8% |
| Other operating charges | 640/8 | €2,029 | €2,804 | +€775 | +38.2% |
| Gross operating margin | 9900 | €354,554 | €365,959 | +€11,405 | +3.2% |
| Operating profit (loss) | 9901 | €117,045 | €67,468 | -€49,577 | -42.4% |
| Financial income | 75/76B | €496 | €3 | -€493 | -99.3% |
| Recurring financial income | 75 | €496 | €3 | -€493 | -99.3% |
| Financial charges | 65/66B | €2,388 | €4,262 | +€1,875 | +78.5% |
| Recurring financial charges | 65 | €2,388 | €4,262 | +€1,875 | +78.5% |
| Profit (loss) for the period before taxes | 9903 | €115,154 | €63,209 | -€51,945 | -45.1% |
| Income taxes | 67/77 | €706 | €632 | -€74 | -10.5% |
| Profit (loss) for the period | 9904 | €114,448 | €62,578 | -€51,870 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €114,448 | €62,578 | -€51,870 | -45.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.