IMPULS INTERNATIONAL: 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.
IMPULS INTERNATIONAL
Largest movements
- Deferred charges and accrued income +€26,109
up €26,109 (+18.1%), from €144,430 to €170,539
- Receivables within one year -€20,696
down €20,696 (-3.2%), from €648,871 to €628,175
of which Trade receivables: -€29,701
- Tangible fixed assets +€19,633
up €19,633 (+18.5%), from €106,182 to €125,815
of which Land and buildings: +€19,633
- Other debts +€46,378
up €46,378 (+28.1%), from €164,759 to €211,136
- Debts after one year -€22,078
down €22,078 (-9.6%), from €229,086 to €207,008
of which Financial debts: -€22,078
- Reserves +€10,776
up €10,776 (+5.6%), from €190,910 to €201,686
of which Distributable reserves: +€10,776
- Gross operating margin +€27,539
up €27,539 (+119%), from €23,215 to €50,754
- Other operating charges +€24,508
up €24,508 (+260%), from €9,421 to €33,930
- Financial charges -€9,840
down €9,840 (-28.2%), from €34,832 to €24,992
- Taxes +€2,819
up €2,819 (+572%), from €493 to €3,313
- Financial income +€1,607
up €1,607 (+6.8%), from €23,521 to €25,128
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.
Derived cash bridge
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 | €1,018,082 | €1,046,888 | +€28,806 | +2.8% |
| Fixed assets | 21/28 | €217,694 | €237,327 | +€19,633 | +9.0% |
| Tangible fixed assets | 22/27 | €106,182 | €125,815 | +€19,633 | +18.5% |
| Land and buildings | 22 | €34,626 | €54,258 | +€19,633 | +56.7% |
| Other tangible fixed assets | 26 | €71,556 | €71,556 | = | 0.0% |
| Financial fixed assets | 28 | €111,513 | €111,513 | = | 0.0% |
| Current assets | 29/58 | €800,387 | €809,561 | +€9,174 | +1.1% |
| Amounts receivable within one year | 40/41 | €648,871 | €628,175 | -€20,696 | -3.2% |
| Trade receivables | 40 | €35,743 | €6,042 | -€29,701 | -83.1% |
| Other amounts receivable | 41 | €613,128 | €622,132 | +€9,004 | +1.5% |
| Current investments | 50/53 | €1,239 | €1,239 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,847 | €9,608 | +€3,761 | +64.3% |
| Deferred charges and accrued income | 490/1 | €144,430 | €170,539 | +€26,109 | +18.1% |
| Total equity and liabilities | 10/49 | €1,018,082 | €1,046,888 | +€28,806 | +2.8% |
| Equity | 10/15 | €252,910 | €263,686 | +€10,776 | +4.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €190,910 | €201,686 | +€10,776 | +5.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €184,710 | €195,486 | +€10,776 | +5.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €765,172 | €783,202 | +€18,030 | +2.4% |
| Amounts payable after more than one year | 17 | €229,086 | €207,008 | -€22,078 | -9.6% |
| Financial debts | 170/4 | €220,176 | €198,098 | -€22,078 | -10.0% |
| Other amounts payable | 178/9 | €8,910 | €8,910 | = | 0.0% |
| Amounts payable within one year | 42/48 | €534,702 | €574,391 | +€39,689 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €21,225 | €22,078 | +€853 | +4.0% |
| Financial debts | 43 | €303,174 | €303,200 | +€26 | 0.0% |
| Credit institutions | 430/8 | €303,174 | €303,200 | +€26 | 0.0% |
| Trade debts | 44 | €39,020 | €28,561 | -€10,459 | -26.8% |
| Suppliers | 440/4 | €39,020 | €28,561 | -€10,459 | -26.8% |
| Taxes, remuneration and social security | 45 | €6,525 | €9,416 | +€2,890 | +44.3% |
| Taxes | 450/3 | €6,525 | €9,416 | +€2,890 | +44.3% |
| Other amounts payable | 47/48 | €164,759 | €211,136 | +€46,378 | +28.1% |
| Accrued charges and deferred income | 492/3 | €1,384 | €1,803 | +€419 | +30.3% |
| Non-recurring operating income | 76A | - | €1,076 | +€1,076 | |
| Remuneration, social security and pensions | 62 | €1,108 | €1,077 | -€31 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €909 | €1,794 | +€885 | +97.4% |
| Other operating charges | 640/8 | €9,421 | €33,930 | +€24,508 | +260% |
| Gross operating margin | 9900 | €23,215 | €50,754 | +€27,539 | +119% |
| Operating profit (loss) | 9901 | €11,777 | €13,953 | +€2,176 | +18.5% |
| Financial income | 75/76B | €23,521 | €25,128 | +€1,607 | +6.8% |
| Recurring financial income | 75 | €23,521 | €25,128 | +€1,607 | +6.8% |
| Financial charges | 65/66B | €34,832 | €24,992 | -€9,840 | -28.2% |
| Recurring financial charges | 65 | €34,832 | €24,992 | -€9,840 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €465 | €14,089 | +€13,623 | +2,927% |
| Income taxes | 67/77 | €493 | €3,313 | +€2,819 | +572% |
| Profit (loss) for the period | 9904 | -€28 | €10,776 | +€10,804 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28 | €10,776 | +€10,804 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.