IMPULS: 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.
IMPULS
Largest movements
- Cash -€16,058
down €16,058 (-89.3%), from €17,982 to €1,924
mainly Other debts (-€19,755) and Receivables within one year (-€9,294)
- Receivables within one year +€9,294
up €9,294 (+22.8%), from €40,787 to €50,081
of which Other amounts receivable: +€7,540
- Deferred charges and accrued income +€5,074
new in 2025: €5,074
- Other debts -€19,755
no longer reported in 2025 (was €19,755)
- Reserves +€11,439
up €11,439 (+124.4%), from €9,196 to €20,635
- Trade debts +€5,012
up €5,012 (+31.1%), from €16,133 to €21,145
- Tax, wage and social debts +€1,614
up €1,614 (+12.7%), from €12,685 to €14,299
of which Taxes: +€7,701
- Gross operating margin -€52,592
down €52,592 (-59.5%), from €88,356 to €35,764
- Staff costs -€44,830
down €44,830 (-70.9%), from €63,220 to €18,390
- Taxes +€2,592
up €2,592 (+121.0%), from €2,143 to €4,735
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 | €58,769 | €57,079 | -€1,689 | -2.9% |
| Current assets | 29/58 | €58,769 | €57,079 | -€1,689 | -2.9% |
| Amounts receivable within one year | 40/41 | €40,787 | €50,081 | +€9,294 | +22.8% |
| Trade receivables | 40 | €30,430 | €32,184 | +€1,754 | +5.8% |
| Other amounts receivable | 41 | €10,357 | €17,897 | +€7,540 | +72.8% |
| Cash at bank and in hand | 54/58 | €17,982 | €1,924 | -€16,058 | -89.3% |
| Deferred charges and accrued income | 490/1 | - | €5,074 | +€5,074 | |
| Total equity and liabilities | 10/49 | €58,769 | €57,079 | -€1,689 | -2.9% |
| Equity | 10/15 | €10,196 | €21,635 | +€11,439 | +112.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,196 | €20,635 | +€11,439 | +124.4% |
| Distributable reserves | 133 | €9,196 | €20,635 | +€11,439 | +124.4% |
| Amounts payable | 17/49 | €48,572 | €35,444 | -€13,128 | -27.0% |
| Amounts payable within one year | 42/48 | €48,572 | €35,444 | -€13,128 | -27.0% |
| Trade debts | 44 | €16,133 | €21,145 | +€5,012 | +31.1% |
| Suppliers | 440/4 | €16,133 | €21,145 | +€5,012 | +31.1% |
| Taxes, remuneration and social security | 45 | €12,685 | €14,299 | +€1,614 | +12.7% |
| Taxes | 450/3 | €2,143 | €9,844 | +€7,701 | +359.4% |
| Remuneration and social security | 454/9 | €10,543 | €4,456 | -€6,087 | -57.7% |
| Other amounts payable | 47/48 | €19,755 | - | -€19,755 | |
| Remuneration, social security and pensions | 62 | €63,220 | €18,390 | -€44,830 | -70.9% |
| Other operating charges | 640/8 | €126 | €928 | +€802 | +636.5% |
| Gross operating margin | 9900 | €88,356 | €35,764 | -€52,592 | -59.5% |
| Operating profit (loss) | 9901 | €25,010 | €16,447 | -€8,564 | -34.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €105 | €273 | +€168 | +159.9% |
| Recurring financial charges | 65 | €105 | €273 | +€168 | +159.9% |
| Profit (loss) for the period before taxes | 9903 | €24,905 | €16,174 | -€8,732 | -35.1% |
| Income taxes | 67/77 | €2,143 | €4,735 | +€2,592 | +121.0% |
| Profit (loss) for the period | 9904 | €22,763 | €11,439 | -€11,324 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,763 | €11,439 | -€11,324 | -49.7% |
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 4 October 2026 via checked.be.