IMPULS IT: 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 IT
Largest movements
- Cash +€90,262
up €90,262 (+75.0%), from €120,341 to €210,603
mainly Net result for the year (+€93,501) and Receivables within one year (+€12,705)
- Receivables within one year -€12,705
no longer reported in 2026 (was €12,705)
- Reserves +€93,501
up €93,501 (+98.5%), from €94,942 to €188,443
- Tax, wage and social debts -€14,782
down €14,782 (-46.0%), from €32,108 to €17,325
- Gross operating margin +€15,952
up €15,952 (+15.5%), from €103,225 to €119,176
- Taxes +€3,922
up €3,922 (+18.3%), from €21,381 to €25,303
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,281 | €210,768 | +€77,487 | +58.1% |
| Current assets | 29/58 | €133,281 | €210,768 | +€77,487 | +58.1% |
| Amounts receivable within one year | 40/41 | €12,705 | - | -€12,705 | |
| Trade receivables | 40 | €12,705 | - | -€12,705 | |
| Cash at bank and in hand | 54/58 | €120,341 | €210,603 | +€90,262 | +75.0% |
| Deferred charges and accrued income | 490/1 | €235 | €165 | -€70 | -29.9% |
| Total equity and liabilities | 10/49 | €133,281 | €210,768 | +€77,487 | +58.1% |
| Equity | 10/15 | €99,942 | €193,443 | +€93,501 | +93.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €94,942 | €188,443 | +€93,501 | +98.5% |
| Distributable reserves | 133 | €94,942 | €188,443 | +€93,501 | +98.5% |
| Amounts payable | 17/49 | €33,340 | €17,325 | -€16,014 | -48.0% |
| Amounts payable within one year | 42/48 | €33,340 | €17,325 | -€16,014 | -48.0% |
| Trade debts | 44 | €399 | - | -€399 | |
| Suppliers | 440/4 | €399 | - | -€399 | |
| Taxes, remuneration and social security | 45 | €32,108 | €17,325 | -€14,782 | -46.0% |
| Taxes | 450/3 | €32,108 | €17,325 | -€14,782 | -46.0% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €103,225 | €119,176 | +€15,952 | +15.5% |
| Operating profit (loss) | 9901 | €103,099 | €119,048 | +€15,950 | +15.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €0 | €244 | +€244 | +813066.7% |
| Recurring financial charges | 65 | €0 | €244 | +€244 | +813066.7% |
| Profit (loss) for the period before taxes | 9903 | €103,099 | €118,804 | +€15,706 | +15.2% |
| Income taxes | 67/77 | €21,381 | €25,303 | +€3,922 | +18.3% |
| Profit (loss) for the period | 9904 | €81,717 | €93,501 | +€11,784 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,717 | €93,501 | +€11,784 | +14.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.