IMPRESS ME: 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.
IMPRESS ME
Largest movements
- Tangible fixed assets -€10,813
down €10,813 (-48.1%), from €22,489 to €11,676
of which Plant, machinery and equipment: -€10,813
- Receivables within one year +€6,139
up €6,139 (+74.3%), from €8,266 to €14,405
of which Other amounts receivable: +€6,139
- Cash -€1,945
down €1,945 (-22.1%), from €8,794 to €6,850
mainly Receivables within one year (-€6,139) and Other debts (-€3,150)
- Deferred charges and accrued income -€1,360
down €1,360 (-53.2%), from €2,558 to €1,198
- Other debts -€3,150
down €3,150 (-11.2%), from €28,150 to €25,000
- Profit (loss) carried forward -€2,443
down €2,443 (-75.9%), from €3,218 to €775
- Trade debts -€1,836
down €1,836 (-88.9%), from €2,066 to €230
- Investment grants -€1,081
down €1,081 (-48.1%), from €2,249 to €1,168
- Tax, wage and social debts +€532
up €532 (+276.7%), from €192 to €725
- Gross operating margin +€10,935
up €10,935, from -€234 to €10,701
- Other operating charges -€5,232
down €5,232 (-85.1%), from €6,148 to €916
- Financial charges +€1,334
up €1,334 (+134.5%), from €992 to €2,326
- Depreciation -€370
down €370 (-3.3%), from €11,183 to €10,813
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 | €42,106 | €34,128 | -€7,978 | -18.9% |
| Fixed assets | 21/28 | €22,489 | €11,676 | -€10,813 | -48.1% |
| Tangible fixed assets | 22/27 | €22,489 | €11,676 | -€10,813 | -48.1% |
| Plant, machinery and equipment | 23 | €22,489 | €11,676 | -€10,813 | -48.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €19,618 | €22,452 | +€2,834 | +14.4% |
| Amounts receivable within one year | 40/41 | €8,266 | €14,405 | +€6,139 | +74.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,266 | €14,405 | +€6,139 | +74.3% |
| Cash at bank and in hand | 54/58 | €8,794 | €6,850 | -€1,945 | -22.1% |
| Deferred charges and accrued income | 490/1 | €2,558 | €1,198 | -€1,360 | -53.2% |
| Total equity and liabilities | 10/49 | €42,106 | €34,128 | -€7,978 | -18.9% |
| Equity | 10/15 | €11,698 | €8,174 | -€3,524 | -30.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31 | €31 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31 | €31 | = | 0.0% |
| Reserves not available under the articles | 1311 | €31 | €31 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,218 | €775 | -€2,443 | -75.9% |
| Investment grants | 15 | €2,249 | €1,168 | -€1,081 | -48.1% |
| Amounts payable | 17/49 | €30,409 | €25,955 | -€4,454 | -14.6% |
| Amounts payable within one year | 42/48 | €30,409 | €25,955 | -€4,454 | -14.6% |
| Trade debts | 44 | €2,066 | €230 | -€1,836 | -88.9% |
| Suppliers | 440/4 | €2,066 | €230 | -€1,836 | -88.9% |
| Taxes, remuneration and social security | 45 | €192 | €725 | +€532 | +276.7% |
| Taxes | 450/3 | €192 | €725 | +€532 | +276.7% |
| Other amounts payable | 47/48 | €28,150 | €25,000 | -€3,150 | -11.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,183 | €10,813 | -€370 | -3.3% |
| Other operating charges | 640/8 | €6,148 | €916 | -€5,232 | -85.1% |
| Non-recurring operating charges | 66A | €89 | €0 | -€89 | -100.0% |
| Gross operating margin | 9900 | -€234 | €10,701 | +€10,935 | |
| Operating profit (loss) | 9901 | -€17,654 | -€1,027 | +€16,626 | +94.2% |
| Financial income | 75/76B | €1,146 | €1,087 | -€59 | -5.1% |
| Recurring financial income | 75 | €1,146 | €1,087 | -€59 | -5.1% |
| Financial charges | 65/66B | €992 | €2,326 | +€1,334 | +134.5% |
| Recurring financial charges | 65 | €992 | €2,326 | +€1,334 | +134.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,500 | -€2,267 | +€15,233 | +87.0% |
| Income taxes | 67/77 | €192 | €176 | -€16 | -8.4% |
| Profit (loss) for the period | 9904 | -€17,692 | -€2,443 | +€15,249 | +86.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,692 | -€2,443 | +€15,249 | +86.2% |
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 4 October 2026 via checked.be.