IMPRS: what changed
Two financial 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.
IMPRS
Largest movements
- Cash -€8,389
down €8,389 (-47.2%), from €17,772 to €9,384
mainly Net result for the year (-€13,484) and Trade debts (-€1,077)
- Receivables within one year -€3,093
down €3,093 (-19.6%), from €15,761 to €12,668
of which Trade receivables: -€3,141
- Profit (loss) carried forward -€13,484
down €13,484, from €12,066 to -€1,419
- Other debts +€3,732
up €3,732 (+113.3%), from €3,295 to €7,027
- Trade debts -€1,077
down €1,077 (-15.4%), from €7,001 to €5,924
- Tax, wage and social debts -€662
down €662 (-31.8%), from €2,081 to €1,419
- Gross operating margin -€19,756
down €19,756, from €7,328 to -€12,428
- Taxes -€1,957
down €1,957 (-84.1%), from €2,329 to €371
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,793 | €25,302 | -€11,491 | -31.2% |
| Fixed assets | 21/28 | €2,875 | €2,809 | -€66 | -2.3% |
| Tangible fixed assets | 22/27 | €2,875 | €2,809 | -€66 | -2.3% |
| Furniture and vehicles | 24 | €2,875 | €2,809 | -€66 | -2.3% |
| Current assets | 29/58 | €33,918 | €22,493 | -€11,425 | -33.7% |
| Amounts receivable within one year | 40/41 | €15,761 | €12,668 | -€3,093 | -19.6% |
| Trade receivables | 40 | €15,558 | €12,417 | -€3,141 | -20.2% |
| Other amounts receivable | 41 | €203 | €251 | +€48 | +23.8% |
| Cash at bank and in hand | 54/58 | €17,772 | €9,384 | -€8,389 | -47.2% |
| Deferred charges and accrued income | 490/1 | €385 | €441 | +€56 | +14.6% |
| Total equity and liabilities | 10/49 | €36,793 | €25,302 | -€11,491 | -31.2% |
| Equity | 10/15 | €24,416 | €10,931 | -€13,484 | -55.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €4,350 | €4,350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36 | €36 | = | 0.0% |
| Reserves not available under the articles | 1311 | €36 | €36 | = | 0.0% |
| Distributable reserves | 133 | €4,314 | €4,314 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,066 | -€1,419 | -€13,484 | |
| Amounts payable | 17/49 | €12,377 | €14,370 | +€1,993 | +16.1% |
| Amounts payable within one year | 42/48 | €12,377 | €14,370 | +€1,993 | +16.1% |
| Trade debts | 44 | €7,001 | €5,924 | -€1,077 | -15.4% |
| Suppliers | 440/4 | €7,001 | €5,924 | -€1,077 | -15.4% |
| Taxes, remuneration and social security | 45 | €2,081 | €1,419 | -€662 | -31.8% |
| Taxes | 450/3 | €2,081 | €1,419 | -€662 | -31.8% |
| Other amounts payable | 47/48 | €3,295 | €7,027 | +€3,732 | +113.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361 | €361 | = | 0.0% |
| Other operating charges | 640/8 | €219 | €231 | +€11 | +5.2% |
| Gross operating margin | 9900 | €7,328 | -€12,428 | -€19,756 | |
| Operating profit (loss) | 9901 | €6,748 | -€13,020 | -€19,768 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +700.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +700.0% |
| Financial charges | 65/66B | €106 | €93 | -€12 | -11.6% |
| Recurring financial charges | 65 | €106 | €93 | -€12 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €6,642 | -€13,113 | -€19,756 | |
| Income taxes | 67/77 | €2,329 | €371 | -€1,957 | -84.1% |
| Profit (loss) for the period | 9904 | €4,314 | -€13,484 | -€17,798 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,314 | -€13,484 | -€17,798 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.