IMPULS(E) architecten: what changed
IMPULS(E) architecten
Largest movements
- Receivables within one year -€17,478
down €17,478 (-34.5%), from €50,733 to €33,255
of which Other amounts receivable: -€18,656
- Cash +€12,968
up €12,968 (+27.3%), from €47,514 to €60,483
mainly Receivables within one year (+€17,478) and Net result for the year (+€15,351)
- Deferred charges and accrued income +€3,732
up €3,732 (+354%), from €1,053 to €4,785
- Tangible fixed assets -€2,228
down €2,228 (-79.3%), from €2,809 to €581
- Intangible fixed assets -€1,440
down €1,440 (-44.4%), from €3,240 to €1,801
- Reserves +€15,351
up €15,351 (+38.9%), from €39,428 to €54,779
- Trade debts -€12,552
down €12,552 (-31.8%), from €39,424 to €26,872
- Other debts -€6,745
down €6,745 (-70.4%), from €9,583 to €2,839
- Gross operating margin -€26,244
down €26,244 (-65.4%), from €40,137 to €13,894
- Write-downs -€15,134
down €15,134, from €1,250 to -€13,884
- Taxes -€2,994
down €2,994 (-30.4%), from €9,854 to €6,860
- Other operating charges -€449
down €449 (-38.5%), from €1,167 to €718
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,350 | €100,904 | -€4,445 | -4.2% |
| Fixed assets | 21/28 | €6,049 | €2,382 | -€3,668 | -60.6% |
| Intangible fixed assets | 21 | €3,240 | €1,801 | -€1,440 | -44.4% |
| Tangible fixed assets | 22/27 | €2,809 | €581 | -€2,228 | -79.3% |
| Plant, machinery and equipment | 23 | €2,809 | €581 | -€2,228 | -79.3% |
| Current assets | 29/58 | €99,300 | €98,523 | -€778 | -0.8% |
| Amounts receivable within one year | 40/41 | €50,733 | €33,255 | -€17,478 | -34.5% |
| Trade receivables | 40 | €12,381 | €13,560 | +€1,178 | +9.5% |
| Other amounts receivable | 41 | €38,352 | €19,695 | -€18,656 | -48.6% |
| Cash at bank and in hand | 54/58 | €47,514 | €60,483 | +€12,968 | +27.3% |
| Deferred charges and accrued income | 490/1 | €1,053 | €4,785 | +€3,732 | +354% |
| Total equity and liabilities | 10/49 | €105,350 | €100,904 | -€4,445 | -4.2% |
| Equity | 10/15 | €45,628 | €60,979 | +€15,351 | +33.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,428 | €54,779 | +€15,351 | +38.9% |
| Distributable reserves | 133 | €39,428 | €54,779 | +€15,351 | +38.9% |
| Amounts payable | 17/49 | €59,722 | €39,925 | -€19,797 | -33.1% |
| Amounts payable after more than one year | 17 | €825 | €0 | -€825 | -100% |
| Financial debts | 170/4 | €825 | €0 | -€825 | -100% |
| Amounts payable within one year | 42/48 | €58,897 | €39,925 | -€18,972 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €1,360 | €825 | -€535 | -39.3% |
| Financial debts | 43 | €675 | €675 | = | 0.0% |
| Credit institutions | 430/8 | €675 | €675 | = | 0.0% |
| Trade debts | 44 | €39,424 | €26,872 | -€12,552 | -31.8% |
| Suppliers | 440/4 | €39,424 | €26,872 | -€12,552 | -31.8% |
| Taxes, remuneration and social security | 45 | €7,854 | €8,713 | +€860 | +10.9% |
| Taxes | 450/3 | €7,854 | €8,713 | +€860 | +10.9% |
| Other amounts payable | 47/48 | €9,583 | €2,839 | -€6,745 | -70.4% |
| Non-recurring operating income | 76A | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,923 | €3,668 | -€255 | -6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,250 | -€13,884 | -€15,134 | |
| Other operating charges | 640/8 | €1,167 | €718 | -€449 | -38.5% |
| Gross operating margin | 9900 | €40,137 | €13,894 | -€26,244 | -65.4% |
| Operating profit (loss) | 9901 | €33,798 | €23,393 | -€10,405 | -30.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,900% |
| Financial charges | 65/66B | €1,078 | €1,182 | +€104 | +9.7% |
| Recurring financial charges | 65 | €1,078 | €1,182 | +€104 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €32,720 | €22,211 | -€10,509 | -32.1% |
| Income taxes | 67/77 | €9,854 | €6,860 | -€2,994 | -30.4% |
| Profit (loss) for the period | 9904 | €22,866 | €15,351 | -€7,515 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,866 | €15,351 | -€7,515 | -32.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.