IMPOCON: 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.
What changed
IMPOCON
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€181,319
2024 · €85,909+€95,410
Equity
€2.5m
2024 · €2.3m+€231,310
Cash
€21,436
2024 · €110+€21,327
Balance sheet total
€7.6m
2024 · €7.6m-€61,074
Largest movements
Assets
- Financial fixed assets +€183,074
up €183,074 (+3.9%), from €4.7m to €4.9m
- Receivables within one year -€161,358
down €161,358 (-50.9%), from €317,119 to €155,761
of which Other amounts receivable: -€138,629
- Tangible fixed assets -€102,545
down €102,545 (-3.9%), from €2.6m to €2.5m
of which Land and buildings: -€92,229
Equity and liabilities
- Profit (loss) carried forward +€243,064
up €243,064 (+14.7%), from €1.6m to €1.9m
- Other debts -€156,139
down €156,139 (-6.0%), from €2.6m to €2.5m
- Debts after one year -€91,329
down €91,329 (-4.8%), from €1.9m to €1.8m
Income statement
- Gross operating margin -€330,132
down €330,132 (-51.5%), from €640,807 to €310,675
- Financial income +€99,570
up €99,570 (+143.7%), from €69,301 to €168,871
- Other operating charges -€11,865
down €11,865 (-72.4%), from €16,388 to €4,523
- Financial charges +€9,505
up €9,505 (+10.7%), from €89,223 to €98,727
of which Financial charges: +€5,266
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.
Result 2024
€85,909
Gross operating margin
-€330,132
Staff costs
-€1,680
Depreciation
-€1,586
Other operating charges
+€11,865
Financial income
+€99,570
Financial charges
-€9,505
Taxes
-€6,397
Deferred taxes and other
+€333,275
Result 2025
€181,319
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.
From operations
+€221,937
Investment
-€186,766
Financing
-€13,844
Cash 2024
€110
From operations (derived)
+€221,937
Net result for the year
+€181,319
Depreciation
+€106,237
Receivables within one year
+€161,358
Deferred charges and accrued income
+€1,572
Provisions
-€72,707
Trade debts
-€7,481
Tax, wage and social debts
+€7,778
Other debts
-€156,139
Investment (derived)
-€186,766
Investment in fixed assets (net)
-€186,766
Financing
-€13,844
Debts after one year
-€91,329
Current portion of long-term debt
+€54,868
Short-term financial debts
-€27,375
Contributions, distributions and other
+€49,991
Cash 2025
€21,436
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,646,153 | €7,585,079 | -€61,074 | -0.8% |
| Fixed assets | 21/28 | €7,326,763 | €7,407,293 | +€80,530 | +1.1% |
| Tangible fixed assets | 22/27 | €2,608,827 | €2,506,282 | -€102,545 | -3.9% |
| Land and buildings | 22 | €2,555,663 | €2,463,434 | -€92,229 | -3.6% |
| Furniture and vehicles | 24 | €53,164 | €42,848 | -€10,316 | -19.4% |
| Financial fixed assets | 28 | €4,717,937 | €4,901,011 | +€183,074 | +3.9% |
| Current assets | 29/58 | €319,390 | €177,786 | -€141,604 | -44.3% |
| Amounts receivable within one year | 40/41 | €317,119 | €155,761 | -€161,358 | -50.9% |
| Trade receivables | 40 | €23,924 | €1,195 | -€22,730 | -95.0% |
| Other amounts receivable | 41 | €293,195 | €154,566 | -€138,629 | -47.3% |
| Cash at bank and in hand | 54/58 | €110 | €21,436 | +€21,327 | +19410.7% |
| Deferred charges and accrued income | 490/1 | €2,161 | €589 | -€1,572 | -72.8% |
| Total equity and liabilities | 10/49 | €7,646,153 | €7,585,079 | -€61,074 | -0.8% |
| Equity | 10/15 | €2,280,696 | €2,512,007 | +€231,310 | +10.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €613,669 | €601,916 | -€11,753 | -1.9% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €611,769 | €600,016 | -€11,753 | -1.9% |
| Profit (loss) carried forward | 14 | €1,648,027 | €1,891,091 | +€243,064 | +14.7% |
| Provisions and deferred taxes | 16 | €295,204 | €222,497 | -€72,707 | -24.6% |
| Provisions for liabilities and charges | 160/5 | €154,279 | €154,279 | = | 0.0% |
| Pensions and similar obligations | 160 | €154,279 | €154,279 | = | 0.0% |
| Deferred taxes | 168 | €140,926 | €68,218 | -€72,707 | -51.6% |
| Amounts payable | 17/49 | €5,070,252 | €4,850,575 | -€219,677 | -4.3% |
| Amounts payable after more than one year | 17 | €1,911,897 | €1,820,569 | -€91,329 | -4.8% |
| Financial debts | 170/4 | €1,911,897 | €1,820,569 | -€91,329 | -4.8% |
| Amounts payable within one year | 42/48 | €3,158,355 | €3,030,007 | -€128,348 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €471,659 | €526,527 | +€54,868 | +11.6% |
| Financial debts | 43 | €27,375 | €0 | -€27,375 | -100.0% |
| Credit institutions | 430/8 | €27,375 | €0 | -€27,375 | -100.0% |
| Trade debts | 44 | €8,349 | €868 | -€7,481 | -89.6% |
| Suppliers | 440/4 | €8,349 | €868 | -€7,481 | -89.6% |
| Taxes, remuneration and social security | 45 | €42,730 | €50,508 | +€7,778 | +18.2% |
| Taxes | 450/3 | €25,874 | €33,612 | +€7,738 | +29.9% |
| Remuneration and social security | 454/9 | €16,856 | €16,896 | +€40 | +0.2% |
| Other amounts payable | 47/48 | €2,608,242 | €2,452,104 | -€156,139 | -6.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €71,375 | €73,055 | +€1,680 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,651 | €106,237 | +€1,586 | +1.5% |
| Other operating charges | 640/8 | €16,388 | €4,523 | -€11,865 | -72.4% |
| Gross operating margin | 9900 | €640,807 | €310,675 | -€330,132 | -51.5% |
| Operating profit (loss) | 9901 | €448,394 | €126,861 | -€321,533 | -71.7% |
| Financial income | 75/76B | €69,301 | €168,871 | +€99,570 | +143.7% |
| Recurring financial income | 75 | €69,301 | €168,871 | +€99,570 | +143.7% |
| Financial charges | 65/66B | €89,223 | €98,727 | +€9,505 | +10.7% |
| Recurring financial charges | 65 | €89,223 | €94,489 | +€5,266 | +5.9% |
| Non-recurring financial charges | 66B | - | €4,238 | +€4,238 | |
| Profit (loss) for the period before taxes | 9903 | €428,472 | €197,004 | -€231,468 | -54.0% |
| Transfer from deferred taxes | 780 | €22,716 | €22,716 | = | 0.0% |
| Transfer to deferred taxes | 680 | €333,275 | €0 | -€333,275 | -100.0% |
| Income taxes | 67/77 | €32,004 | €38,401 | +€6,397 | +20.0% |
| Profit (loss) for the period | 9904 | €85,909 | €181,319 | +€95,410 | +111.1% |
| Transfer from tax-exempt reserves | 789 | €61,745 | €61,745 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €147,654 | €243,064 | +€95,410 | +64.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.