IMPLUS: 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.
IMPLUS
Largest movements
- Tangible fixed assets -€22,656
down €22,656 (-2.8%), from €806,208 to €783,552
- Cash -€15,206
down €15,206 (-57.5%), from €26,462 to €11,255
mainly Debts after one year (-€46,083) and Other debts (-€30,000)
- Debts after one year -€46,083
down €46,083 (-8.4%), from €550,269 to €504,186
- Reserves +€30,400
new in 2025: €30,400
- Other debts -€30,000
down €30,000 (-13.4%), from €223,370 to €193,370
- Profit (loss) carried forward +€11,230
up €11,230, from -€11,230 to €0
- Gross operating margin +€8,510
up €8,510 (+12.4%), from €68,363 to €76,873
- Other operating charges +€3,277
up €3,277 (+128.7%), from €2,546 to €5,823
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 | €832,669 | €799,267 | -€33,402 | -4.0% |
| Fixed assets | 21/28 | €806,208 | €783,552 | -€22,656 | -2.8% |
| Tangible fixed assets | 22/27 | €806,208 | €783,552 | -€22,656 | -2.8% |
| Land and buildings | 22 | €806,208 | €783,552 | -€22,656 | -2.8% |
| Current assets | 29/58 | €26,462 | €15,715 | -€10,746 | -40.6% |
| Amounts receivable within one year | 40/41 | - | €4,460 | +€4,460 | |
| Other amounts receivable | 41 | - | €4,460 | +€4,460 | |
| Cash at bank and in hand | 54/58 | €26,462 | €11,255 | -€15,206 | -57.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €832,669 | €799,267 | -€33,402 | -4.0% |
| Equity | 10/15 | €7,370 | €49,000 | +€41,630 | +564.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €30,400 | +€30,400 | |
| Distributable reserves | 133 | - | €30,400 | +€30,400 | |
| Profit (loss) carried forward | 14 | -€11,230 | €0 | +€11,230 | |
| Amounts payable | 17/49 | €825,300 | €750,268 | -€75,032 | -9.1% |
| Amounts payable after more than one year | 17 | €550,269 | €504,186 | -€46,083 | -8.4% |
| Financial debts | 170/4 | €550,269 | €504,186 | -€46,083 | -8.4% |
| Amounts payable within one year | 42/48 | €268,926 | €239,727 | -€29,198 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €45,556 | €46,083 | +€527 | +1.2% |
| Trade debts | 44 | - | €275 | +€275 | |
| Suppliers | 440/4 | - | €275 | +€275 | |
| Other amounts payable | 47/48 | €223,370 | €193,370 | -€30,000 | -13.4% |
| Accrued charges and deferred income | 492/3 | €6,105 | €6,354 | +€249 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,656 | €22,656 | = | 0.0% |
| Other operating charges | 640/8 | €2,546 | €5,823 | +€3,277 | +128.7% |
| Gross operating margin | 9900 | €68,363 | €76,873 | +€8,510 | +12.4% |
| Operating profit (loss) | 9901 | €43,161 | €48,395 | +€5,234 | +12.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,309 | €6,765 | -€544 | -7.4% |
| Recurring financial charges | 65 | €7,309 | €6,765 | -€544 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €35,852 | €41,630 | +€5,778 | +16.1% |
| Profit (loss) for the period | 9904 | €35,852 | €41,630 | +€5,778 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,852 | €41,630 | +€5,778 | +16.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.