Impincs Mike: 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.
Impincs Mike
Largest movements
- Financial fixed assets +€100,266
up €100,266 (+100%), from €100,000 to €200,266
- Cash +€31,214
up €31,214 (+110%), from €28,309 to €59,523
mainly Debts after one year (+€55,774) and Net result for the year (+€45,429)
- Debts after one year +€55,774
up €55,774 (+83.8%), from €66,548 to €122,321
- Profit (loss) carried forward +€44,596
up €44,596 (+153%), from €29,153 to €73,749
- Tax, wage and social debts +€12,764
up €12,764 (+110%), from €11,630 to €24,394
- Current portion of long-term debt +€10,725
up €10,725 (+106%), from €10,161 to €20,886
- Other debts +€6,744
up €6,744 (+73.3%), from €9,195 to €15,938
- Gross operating margin +€24,301
up €24,301 (+64.4%), from €37,751 to €62,052
- Taxes +€4,135
up €4,135 (+56.2%), from €7,363 to €11,498
- Financial charges +€3,549
up €3,549 (+287%), from €1,235 to €4,784
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 | €129,186 | €259,789 | +€130,603 | +101% |
| Fixed assets | 21/28 | €100,000 | €200,266 | +€100,266 | +100% |
| Financial fixed assets | 28 | €100,000 | €200,266 | +€100,266 | +100% |
| Current assets | 29/58 | €29,186 | €59,523 | +€30,337 | +104% |
| Amounts receivable within one year | 40/41 | €876 | €0 | -€876 | -100% |
| Trade receivables | 40 | €876 | €0 | -€876 | -100% |
| Cash at bank and in hand | 54/58 | €28,309 | €59,523 | +€31,214 | +110% |
| Total equity and liabilities | 10/49 | €129,186 | €259,789 | +€130,603 | +101% |
| Equity | 10/15 | €31,653 | €76,249 | +€44,596 | +141% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,153 | €73,749 | +€44,596 | +153% |
| Amounts payable | 17/49 | €97,533 | €183,540 | +€86,007 | +88.2% |
| Amounts payable after more than one year | 17 | €66,548 | €122,321 | +€55,774 | +83.8% |
| Financial debts | 170/4 | €66,548 | €122,321 | +€55,774 | +83.8% |
| Amounts payable within one year | 42/48 | €30,985 | €61,219 | +€30,233 | +97.6% |
| Current portion of amounts payable after more than one year | 42 | €10,161 | €20,886 | +€10,725 | +106% |
| Trade debts | 44 | - | €0 | = | |
| Suppliers | 440/4 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €11,630 | €24,394 | +€12,764 | +110% |
| Taxes | 450/3 | €11,630 | €24,394 | +€12,764 | +110% |
| Other amounts payable | 47/48 | €9,195 | €15,938 | +€6,744 | +73.3% |
| Other operating charges | 640/8 | - | €345 | +€345 | |
| Gross operating margin | 9900 | €37,751 | €62,052 | +€24,301 | +64.4% |
| Operating profit (loss) | 9901 | €37,751 | €61,707 | +€23,956 | +63.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,235 | €4,784 | +€3,549 | +287% |
| Recurring financial charges | 65 | €1,235 | €4,784 | +€3,549 | +287% |
| Profit (loss) for the period before taxes | 9903 | €36,516 | €56,927 | +€20,411 | +55.9% |
| Income taxes | 67/77 | €7,363 | €11,498 | +€4,135 | +56.2% |
| Profit (loss) for the period | 9904 | €29,153 | €45,429 | +€16,277 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,153 | €45,429 | +€16,277 | +55.8% |
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 14 October 2026 via checked.be.