IMPULS CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€15,997
up €15,997 (+37.8%), from €42,307 to €58,305
of which Other amounts receivable: +€11,924
- Cash -€3,523
down €3,523 (-8.6%), from €40,872 to €37,349
mainly Receivables within one year (-€15,997) and Investment in fixed assets (net) (-€5,763)
- Reserves +€12,185
up €12,185 (+16.2%), from €75,397 to €87,582
- Other operating charges -€1,600
down €1,600 (-82.3%), from €1,944 to €344
- Gross operating margin -€1,020
down €1,020 (-3.6%), from €28,018 to €26,998
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 | €105,036 | €116,900 | +€11,864 | +11.3% |
| Fixed assets | 21/28 | €20,348 | €19,974 | -€373 | -1.8% |
| Tangible fixed assets | 22/27 | €20,348 | €19,974 | -€373 | -1.8% |
| Plant, machinery and equipment | 23 | €2,259 | €7,012 | +€4,753 | +210.4% |
| Furniture and vehicles | 24 | €18,089 | €12,962 | -€5,127 | -28.3% |
| Current assets | 29/58 | €84,688 | €96,925 | +€12,238 | +14.5% |
| Amounts receivable within one year | 40/41 | €42,307 | €58,305 | +€15,997 | +37.8% |
| Trade receivables | 40 | €11,224 | €15,297 | +€4,073 | +36.3% |
| Other amounts receivable | 41 | €31,084 | €43,008 | +€11,924 | +38.4% |
| Cash at bank and in hand | 54/58 | €40,872 | €37,349 | -€3,523 | -8.6% |
| Deferred charges and accrued income | 490/1 | €1,508 | €1,271 | -€236 | -15.7% |
| Total equity and liabilities | 10/49 | €105,036 | €116,900 | +€11,864 | +11.3% |
| Equity | 10/15 | €94,223 | €106,408 | +€12,185 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,397 | €87,582 | +€12,185 | +16.2% |
| Distributable reserves | 133 | €75,397 | €87,582 | +€12,185 | +16.2% |
| Profit (loss) carried forward | 14 | €226 | €226 | = | 0.0% |
| Amounts payable | 17/49 | €10,812 | €10,492 | -€321 | -3.0% |
| Amounts payable within one year | 42/48 | €6,450 | €6,130 | -€321 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €2,321 | €2,708 | +€387 | +16.7% |
| Trade debts | 44 | €472 | €122 | -€350 | -74.1% |
| Suppliers | 440/4 | €472 | €122 | -€350 | -74.1% |
| Taxes, remuneration and social security | 45 | €2,799 | €2,441 | -€358 | -12.8% |
| Taxes | 450/3 | €2,799 | €2,441 | -€358 | -12.8% |
| Other amounts payable | 47/48 | €859 | €859 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,362 | €4,362 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,251 | €6,137 | -€115 | -1.8% |
| Other operating charges | 640/8 | €1,944 | €344 | -€1,600 | -82.3% |
| Gross operating margin | 9900 | €28,018 | €26,998 | -€1,020 | -3.6% |
| Operating profit (loss) | 9901 | €19,823 | €20,517 | +€695 | +3.5% |
| Financial income | 75/76B | €3 | €0 | -€3 | -98.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -98.0% |
| Financial charges | 65/66B | €237 | €306 | +€69 | +29.1% |
| Recurring financial charges | 65 | €237 | €306 | +€69 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €19,589 | €20,211 | +€623 | +3.2% |
| Income taxes | 67/77 | €7,332 | €7,168 | -€164 | -2.2% |
| Profit (loss) for the period | 9904 | €12,257 | €13,044 | +€787 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,257 | €13,044 | +€787 | +6.4% |
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 3 October 2026 via checked.be.