IMPOOLSE: 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.
IMPOOLSE
Largest movements
- Cash -€18,219
down €18,219 (-100.0%), from €18,221 to €2
mainly Net result for the year (-€12,781) and Receivables within one year (-€10,303)
- Receivables within one year +€10,303
up €10,303 (+24.9%), from €41,303 to €51,605
of which Other amounts receivable: +€9,173
- Tangible fixed assets -€2,585
down €2,585 (-13.5%), from €19,162 to €16,577
- Intangible fixed assets -€1,952
down €1,952 (-10.6%), from €18,366 to €16,414
- Profit (loss) carried forward -€12,781
down €12,781 (-17.4%), from €73,251 to €60,471
- Trade debts +€1,460
up €1,460 (+461.1%), from €317 to €1,776
- Tax, wage and social debts -€1,133
down €1,133 (-5.8%), from €19,484 to €18,351
- Gross operating margin -€106,246
down €106,246, from €98,680 to -€7,566
- Taxes -€18,351
no longer reported in 2025 (was €18,351)
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 | €97,052 | €84,597 | -€12,454 | -12.8% |
| Fixed assets | 21/28 | €37,528 | €32,990 | -€4,538 | -12.1% |
| Intangible fixed assets | 21 | €18,366 | €16,414 | -€1,952 | -10.6% |
| Tangible fixed assets | 22/27 | €19,162 | €16,577 | -€2,585 | -13.5% |
| Plant, machinery and equipment | 23 | €19,162 | €16,577 | -€2,585 | -13.5% |
| Current assets | 29/58 | €59,524 | €51,607 | -€7,917 | -13.3% |
| Amounts receivable within one year | 40/41 | €41,303 | €51,605 | +€10,303 | +24.9% |
| Trade receivables | 40 | €1,814 | €2,944 | +€1,130 | +62.3% |
| Other amounts receivable | 41 | €39,489 | €48,661 | +€9,173 | +23.2% |
| Cash at bank and in hand | 54/58 | €18,221 | €2 | -€18,219 | -100.0% |
| Total equity and liabilities | 10/49 | €97,052 | €84,597 | -€12,454 | -12.8% |
| Equity | 10/15 | €77,251 | €64,471 | -€12,781 | -16.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,251 | €60,471 | -€12,781 | -17.4% |
| Amounts payable | 17/49 | €19,800 | €20,127 | +€326 | +1.6% |
| Amounts payable within one year | 42/48 | €19,800 | €20,127 | +€326 | +1.6% |
| Trade debts | 44 | €317 | €1,776 | +€1,460 | +461.1% |
| Suppliers | 440/4 | €317 | €1,776 | +€1,460 | +461.1% |
| Taxes, remuneration and social security | 45 | €19,484 | €18,351 | -€1,133 | -5.8% |
| Taxes | 450/3 | €19,484 | €18,351 | -€1,133 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,150 | €4,538 | -€613 | -11.9% |
| Other operating charges | 640/8 | €718 | €373 | -€346 | -48.1% |
| Gross operating margin | 9900 | €98,680 | -€7,566 | -€106,246 | |
| Operating profit (loss) | 9901 | €92,812 | -€12,476 | -€105,288 | |
| Financial income | 75/76B | €30 | €0 | -€30 | -100.0% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100.0% |
| Financial charges | 65/66B | €1,240 | €304 | -€935 | -75.5% |
| Recurring financial charges | 65 | €1,240 | €304 | -€935 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €91,602 | -€12,781 | -€104,382 | |
| Income taxes | 67/77 | €18,351 | - | -€18,351 | |
| Profit (loss) for the period | 9904 | €73,251 | -€12,781 | -€86,032 | |
| Profit (loss) for the period to be appropriated | 9905 | €73,251 | -€12,781 | -€86,032 |
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 2 October 2026 via checked.be.