ImproBubble: 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.
ImproBubble
Largest movements
- Intangible fixed assets -€7,063
down €7,063 (-11.2%), from €63,200 to €56,137
- Deferred charges and accrued income -€3,176
no longer reported in 2025 (was €3,176)
- Receivables within one year -€2,781
down €2,781 (-26.2%), from €10,596 to €7,815
- Other debts -€15,078
down €15,078 (-36.1%), from €41,713 to €26,635
- Profit (loss) carried forward -€4,358
down €4,358 (-14.6%), from €29,823 to €25,465
- Tax, wage and social debts +€3,978
up €3,978 (+151.1%), from €2,632 to €6,610
- Trade debts +€1,698
up €1,698 (+1270.3%), from €134 to €1,832
- Financial charges -€5,391
down €5,391 (-79.4%), from €6,790 to €1,400
- Gross operating margin -€3,434
down €3,434 (-45.7%), from €7,513 to €4,079
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 | €78,302 | €64,542 | -€13,759 | -17.6% |
| Fixed assets | 21/28 | €63,200 | €56,137 | -€7,063 | -11.2% |
| Intangible fixed assets | 21 | €63,200 | €56,137 | -€7,063 | -11.2% |
| Current assets | 29/58 | €15,101 | €8,405 | -€6,696 | -44.3% |
| Amounts receivable within one year | 40/41 | €10,596 | €7,815 | -€2,781 | -26.2% |
| Trade receivables | 40 | €10,596 | €7,815 | -€2,781 | -26.2% |
| Cash at bank and in hand | 54/58 | €1,329 | €590 | -€739 | -55.6% |
| Deferred charges and accrued income | 490/1 | €3,176 | - | -€3,176 | |
| Total equity and liabilities | 10/49 | €78,302 | €64,542 | -€13,759 | -17.6% |
| Equity | 10/15 | €32,823 | €28,465 | -€4,358 | -13.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,823 | €25,465 | -€4,358 | -14.6% |
| Amounts payable | 17/49 | €45,479 | €36,077 | -€9,402 | -20.7% |
| Amounts payable within one year | 42/48 | €44,478 | €35,077 | -€9,401 | -21.1% |
| Trade debts | 44 | €134 | €1,832 | +€1,698 | +1270.3% |
| Suppliers | 440/4 | €134 | €1,832 | +€1,698 | +1270.3% |
| Taxes, remuneration and social security | 45 | €2,632 | €6,610 | +€3,978 | +151.1% |
| Taxes | 450/3 | €2,632 | €6,610 | +€3,978 | +151.1% |
| Other amounts payable | 47/48 | €41,713 | €26,635 | -€15,078 | -36.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,063 | €7,063 | +€0 | 0.0% |
| Gross operating margin | 9900 | €7,513 | €4,079 | -€3,434 | -45.7% |
| Operating profit (loss) | 9901 | €450 | -€2,984 | -€3,434 | |
| Financial income | 75/76B | €1 | €26 | +€25 | +2807.8% |
| Recurring financial income | 75 | €1 | €26 | +€25 | +2807.8% |
| Financial charges | 65/66B | €6,790 | €1,400 | -€5,391 | -79.4% |
| Recurring financial charges | 65 | €6,790 | €1,400 | -€5,391 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,340 | -€4,358 | +€1,982 | +31.3% |
| Profit (loss) for the period | 9904 | -€6,340 | -€4,358 | +€1,982 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,340 | -€4,358 | +€1,982 | +31.3% |
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 8 October 2026 via checked.be.