ImplaConnect: 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.
ImplaConnect
Largest movements
- Cash +€30,265
up €30,265 (+66.2%), from €45,745 to €76,011
mainly Net result for the year (+€23,355) and Deferred charges and accrued income (+€4,186)
- Deferred charges and accrued income -€4,186
down €4,186 (-31.7%), from €13,210 to €9,024
- Profit (loss) carried forward +€23,355
up €23,355, from -€2,728 to €20,627
- Tax, wage and social debts +€2,674
up €2,674 (+40.3%), from €6,631 to €9,305
- Other debts -€1,323
down €1,323 (-1.9%), from €69,878 to €68,556
- Gross operating margin +€33,094
up €33,094, from -€1,503 to €31,591
- Taxes +€5,988
up €5,988 (+15758.5%), from €38 to €6,026
- Depreciation +€715
up €715 (+137.1%), from €521 to €1,236
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 | €78,948 | €103,232 | +€24,284 | +30.8% |
| Fixed assets | 21/28 | €4,945 | €3,709 | -€1,236 | -25.0% |
| Intangible fixed assets | 21 | €3,972 | €3,093 | -€879 | -22.1% |
| Tangible fixed assets | 22/27 | €973 | €616 | -€356 | -36.6% |
| Furniture and vehicles | 24 | €973 | €616 | -€356 | -36.6% |
| Current assets | 29/58 | €74,003 | €99,523 | +€25,520 | +34.5% |
| Amounts receivable within one year | 40/41 | €15,047 | €14,488 | -€559 | -3.7% |
| Trade receivables | 40 | €15,047 | €14,488 | -€559 | -3.7% |
| Cash at bank and in hand | 54/58 | €45,745 | €76,011 | +€30,265 | +66.2% |
| Deferred charges and accrued income | 490/1 | €13,210 | €9,024 | -€4,186 | -31.7% |
| Total equity and liabilities | 10/49 | €78,948 | €103,232 | +€24,284 | +30.8% |
| Equity | 10/15 | €272 | €23,627 | +€23,355 | +8595.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,728 | €20,627 | +€23,355 | |
| Amounts payable | 17/49 | €78,676 | €79,605 | +€929 | +1.2% |
| Amounts payable within one year | 42/48 | €78,676 | €79,605 | +€929 | +1.2% |
| Trade debts | 44 | €2,167 | €1,744 | -€422 | -19.5% |
| Suppliers | 440/4 | €2,167 | €1,744 | -€422 | -19.5% |
| Taxes, remuneration and social security | 45 | €6,631 | €9,305 | +€2,674 | +40.3% |
| Taxes | 450/3 | €6,631 | €9,305 | +€2,674 | +40.3% |
| Other amounts payable | 47/48 | €69,878 | €68,556 | -€1,323 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €521 | €1,236 | +€715 | +137.1% |
| Other operating charges | 640/8 | €387 | €528 | +€140 | +36.2% |
| Gross operating margin | 9900 | -€1,503 | €31,591 | +€33,094 | |
| Operating profit (loss) | 9901 | -€2,411 | €29,828 | +€32,239 | |
| Financial charges | 65/66B | €279 | €446 | +€167 | +59.8% |
| Recurring financial charges | 65 | €279 | €446 | +€167 | +59.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,690 | €29,382 | +€32,072 | |
| Income taxes | 67/77 | €38 | €6,026 | +€5,988 | +15758.5% |
| Profit (loss) for the period | 9904 | -€2,728 | €23,355 | +€26,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,728 | €23,355 | +€26,084 |
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 1 October 2026 via checked.be.