IMPFLEX: 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.
IMPFLEX
Largest movements
- Cash +€25,200
up €25,200 (+821.1%), from €3,069 to €28,269
mainly Receivables within one year (+€23,995) and Current investments (+€17,442)
- Receivables within one year -€23,995
down €23,995 (-73.6%), from €32,613 to €8,618
of which Trade receivables: -€23,995
- Current investments -€17,442
no longer reported in 2025 (was €17,442)
- Deferred charges and accrued income +€3,069
new in 2025: €3,069
- Trade debts -€11,153
down €11,153 (-64.0%), from €17,427 to €6,274
- Tax, wage and social debts -€4,550
down €4,550 (-64.5%), from €7,050 to €2,500
- Profit (loss) carried forward +€2,273
up €2,273 (+87.9%), from -€2,586 to -€313
- Turnover -€16,712
down €16,712 (-15.4%), from €108,438 to €91,726
- Purchases and services -€11,015
down €11,015 (-11.5%), from €95,458 to €84,443
- Gross operating margin -€5,697
down €5,697 (-43.9%), from €12,980 to €7,283
- Write-downs +€2,056
new in 2025: €2,056
- Taxes +€1,099
new in 2025: €1,099
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 | €53,647 | €40,217 | -€13,430 | -25.0% |
| Fixed assets | 21/28 | €523 | €261 | -€262 | -50.1% |
| Tangible fixed assets | 22/27 | €523 | €261 | -€262 | -50.1% |
| Furniture and vehicles | 24 | €523 | €261 | -€262 | -50.1% |
| Current assets | 29/58 | €53,124 | €39,956 | -€13,168 | -24.8% |
| Amounts receivable within one year | 40/41 | €32,613 | €8,618 | -€23,995 | -73.6% |
| Trade receivables | 40 | €32,004 | €8,009 | -€23,995 | -75.0% |
| Other amounts receivable | 41 | €609 | €609 | = | 0.0% |
| Current investments | 50/53 | €17,442 | - | -€17,442 | |
| Cash at bank and in hand | 54/58 | €3,069 | €28,269 | +€25,200 | +821.1% |
| Deferred charges and accrued income | 490/1 | - | €3,069 | +€3,069 | |
| Total equity and liabilities | 10/49 | €53,647 | €40,217 | -€13,430 | -25.0% |
| Equity | 10/15 | €29,170 | €31,443 | +€2,273 | +7.8% |
| Contributions | 10/11 | €20,452 | €20,452 | = | 0.0% |
| Reserves | 13 | €11,304 | €11,304 | = | 0.0% |
| Distributable reserves | 133 | €11,304 | €11,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,586 | -€313 | +€2,273 | +87.9% |
| Amounts payable | 17/49 | €24,477 | €8,774 | -€15,703 | -64.2% |
| Amounts payable within one year | 42/48 | €24,477 | €8,774 | -€15,703 | -64.2% |
| Trade debts | 44 | €17,427 | €6,274 | -€11,153 | -64.0% |
| Suppliers | 440/4 | €17,427 | €6,274 | -€11,153 | -64.0% |
| Taxes, remuneration and social security | 45 | €7,050 | €2,500 | -€4,550 | -64.5% |
| Taxes | 450/3 | €7,050 | €2,500 | -€4,550 | -64.5% |
| Turnover | 70 | €108,438 | €91,726 | -€16,712 | -15.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €95,458 | €84,443 | -€11,015 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,323 | €261 | -€1,062 | -80.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,056 | +€2,056 | |
| Other operating charges | 640/8 | €1,949 | €1,055 | -€894 | -45.9% |
| Gross operating margin | 9900 | €12,980 | €7,283 | -€5,697 | -43.9% |
| Operating profit (loss) | 9901 | €9,708 | €3,911 | -€5,797 | -59.7% |
| Financial charges | 65/66B | €459 | €539 | +€80 | +17.4% |
| Recurring financial charges | 65 | €459 | €539 | +€80 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €9,249 | €3,372 | -€5,877 | -63.5% |
| Income taxes | 67/77 | - | €1,099 | +€1,099 | |
| Profit (loss) for the period | 9904 | €9,249 | €2,273 | -€6,976 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,249 | €2,273 | -€6,976 | -75.4% |
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 7 October 2026 via checked.be.