IMPLIFT: 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.
IMPLIFT
Largest movements
- Cash -€6,043
down €6,043 (-11.5%), from €52,382 to €46,339
mainly Net result for the year (-€6,726) and Short-term financial debts (-€24)
- Receivables within one year -€532
down €532 (-66.7%), from €798 to €266
- Profit (loss) carried forward -€6,726
down €6,726 (-340.7%), from -€1,974 to -€8,701
- Gross operating margin -€3,787
down €3,787 (-163.3%), from -€2,320 to -€6,107
- Financial income -€570
down €570 (-99.2%), from €575 to €5
- Other operating charges +€395
up €395 (+375.9%), from €105 to €500
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 | €53,180 | €46,605 | -€6,576 | -12.4% |
| Current assets | 29/58 | €53,180 | €46,605 | -€6,576 | -12.4% |
| Amounts receivable within one year | 40/41 | €798 | €266 | -€532 | -66.7% |
| Other amounts receivable | 41 | €798 | €266 | -€532 | -66.7% |
| Cash at bank and in hand | 54/58 | €52,382 | €46,339 | -€6,043 | -11.5% |
| Total equity and liabilities | 10/49 | €53,180 | €46,605 | -€6,576 | -12.4% |
| Equity | 10/15 | €53,145 | €46,418 | -€6,726 | -12.7% |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Reserves | 13 | €45,619 | €45,619 | = | 0.0% |
| Distributable reserves | 133 | €45,619 | €45,619 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,974 | -€8,701 | -€6,726 | -340.7% |
| Amounts payable | 17/49 | €36 | €186 | +€151 | +423.4% |
| Amounts payable within one year | 42/48 | €36 | €88 | +€53 | +147.7% |
| Financial debts | 43 | €24 | - | -€24 | |
| Credit institutions | 430/8 | €24 | - | -€24 | |
| Trade debts | 44 | €12 | €7 | -€5 | -41.2% |
| Suppliers | 440/4 | €12 | €7 | -€5 | -41.2% |
| Other amounts payable | 47/48 | - | €81 | +€81 | |
| Accrued charges and deferred income | 492/3 | - | €98 | +€98 | |
| Other operating charges | 640/8 | €105 | €500 | +€395 | +375.9% |
| Gross operating margin | 9900 | -€2,320 | -€6,107 | -€3,787 | -163.3% |
| Operating profit (loss) | 9901 | -€2,425 | -€6,607 | -€4,182 | -172.5% |
| Financial income | 75/76B | €575 | €5 | -€570 | -99.2% |
| Recurring financial income | 75 | €575 | €5 | -€570 | -99.2% |
| Financial charges | 65/66B | €125 | €125 | = | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,974 | -€6,726 | -€4,752 | -240.7% |
| Profit (loss) for the period | 9904 | -€1,974 | -€6,726 | -€4,752 | -240.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,974 | -€6,726 | -€4,752 | -240.7% |
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 6 October 2026 via checked.be.