IMPOSTILON: 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.
IMPOSTILON
Largest movements
- Current investments +€71,699
new in 2025: €71,699
- Receivables within one year +€36,881
up €36,881 (+89.6%), from €41,157 to €78,038
of which Other amounts receivable: +€35,493
- Financial fixed assets -€35,000
no longer reported in 2025 (was €35,000)
- Tangible fixed assets -€10,809
down €10,809 (-23.9%), from €45,213 to €34,404
- Cash -€3,529
down €3,529 (-28.6%), from €12,323 to €8,794
mainly Current investments (-€71,699) and Receivables within one year (-€36,881)
- Reserves +€59,218
up €59,218 (+73.7%), from €80,383 to €139,601
- Tax, wage and social debts +€19,786
up €19,786 (+72.6%), from €27,247 to €47,033
of which Taxes: +€15,721
- Trade debts -€9,100
down €9,100 (-91.1%), from €9,992 to €892
- Current portion of long-term debt -€7,500
down €7,500 (-75.0%), from €10,000 to €2,500
- Debts after one year -€2,500
no longer reported in 2025 (was €2,500)
- Gross operating margin +€5,389
up €5,389 (+6.9%), from €77,884 to €83,273
- Financial income +€2,978
up €2,978 (+2783.2%), from €107 to €3,085
- Depreciation +€1,979
up €1,979 (+22.4%), from €8,830 to €10,809
- Taxes +€1,052
up €1,052 (+7.2%), from €14,540 to €15,592
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 | €133,919 | €193,735 | +€59,816 | +44.7% |
| Fixed assets | 21/28 | €80,213 | €34,404 | -€45,809 | -57.1% |
| Tangible fixed assets | 22/27 | €45,213 | €34,404 | -€10,809 | -23.9% |
| Furniture and vehicles | 24 | €45,213 | €34,404 | -€10,809 | -23.9% |
| Financial fixed assets | 28 | €35,000 | - | -€35,000 | |
| Current assets | 29/58 | €53,706 | €159,331 | +€105,625 | +196.7% |
| Amounts receivable within one year | 40/41 | €41,157 | €78,038 | +€36,881 | +89.6% |
| Trade receivables | 40 | €16,123 | €17,511 | +€1,388 | +8.6% |
| Other amounts receivable | 41 | €25,034 | €60,527 | +€35,493 | +141.8% |
| Current investments | 50/53 | - | €71,699 | +€71,699 | |
| Cash at bank and in hand | 54/58 | €12,323 | €8,794 | -€3,529 | -28.6% |
| Deferred charges and accrued income | 490/1 | €226 | €800 | +€574 | +254.0% |
| Total equity and liabilities | 10/49 | €133,919 | €193,735 | +€59,816 | +44.7% |
| Equity | 10/15 | €83,383 | €142,601 | +€59,218 | +71.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €80,383 | €139,601 | +€59,218 | +73.7% |
| Distributable reserves | 133 | €80,383 | €139,601 | +€59,218 | +73.7% |
| Amounts payable | 17/49 | €50,536 | €51,134 | +€598 | +1.2% |
| Amounts payable after more than one year | 17 | €2,500 | - | -€2,500 | |
| Financial debts | 170/4 | €2,500 | - | -€2,500 | |
| Amounts payable within one year | 42/48 | €47,884 | €51,134 | +€3,250 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €2,500 | -€7,500 | -75.0% |
| Trade debts | 44 | €9,992 | €892 | -€9,100 | -91.1% |
| Suppliers | 440/4 | €9,992 | €892 | -€9,100 | -91.1% |
| Taxes, remuneration and social security | 45 | €27,247 | €47,033 | +€19,786 | +72.6% |
| Taxes | 450/3 | €27,247 | €42,968 | +€15,721 | +57.7% |
| Remuneration and social security | 454/9 | - | €4,065 | +€4,065 | |
| Other amounts payable | 47/48 | €645 | €709 | +€64 | +9.9% |
| Accrued charges and deferred income | 492/3 | €152 | - | -€152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,830 | €10,809 | +€1,979 | +22.4% |
| Other operating charges | 640/8 | €389 | €245 | -€144 | -37.0% |
| Gross operating margin | 9900 | €77,884 | €83,273 | +€5,389 | +6.9% |
| Operating profit (loss) | 9901 | €68,665 | €72,219 | +€3,554 | +5.2% |
| Financial income | 75/76B | €107 | €3,085 | +€2,978 | +2783.2% |
| Recurring financial income | 75 | €107 | €3,085 | +€2,978 | +2783.2% |
| Financial charges | 65/66B | €720 | €494 | -€226 | -31.4% |
| Recurring financial charges | 65 | €720 | €494 | -€226 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €68,052 | €74,810 | +€6,758 | +9.9% |
| Income taxes | 67/77 | €14,540 | €15,592 | +€1,052 | +7.2% |
| Profit (loss) for the period | 9904 | €53,512 | €59,218 | +€5,706 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,512 | €59,218 | +€5,706 | +10.7% |
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 29 September 2026 via checked.be.