IMPULSE 50: 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.
IMPULSE 50
Largest movements
- Receivables within one year -€8,765
down €8,765 (-5.3%), from €163,991 to €155,227
of which Other amounts receivable: -€7,930
- Deferred charges and accrued income +€7,749
up €7,749 (+724.5%), from €1,070 to €8,819
- Cash -€3,349
down €3,349 (-57.9%), from €5,780 to €2,431
mainly Deferred charges and accrued income (-€7,749) and Tax, wage and social debts (-€7,460)
- Tax, wage and social debts -€7,460
down €7,460 (-71.1%), from €10,495 to €3,035
- Profit (loss) carried forward +€5,109
up €5,109 (+3.7%), from €138,807 to €143,917
- Other debts -€4,490
down €4,490 (-100.0%), from €4,490 to €0
- Trade debts +€3,688
up €3,688 (+112.0%), from €3,293 to €6,981
- Gross operating margin -€11,808
down €11,808 (-74.2%), from €15,906 to €4,099
- Purchases and services +€9,562
up €9,562 (+19.4%), from €49,278 to €58,841
- Depreciation -€6,068
down €6,068 (-91.0%), from €6,666 to €598
- Taxes -€5,818
down €5,818, from €4,625 to -€1,193
- Turnover -€1,305
down €1,305 (-2.1%), from €62,435 to €61,129
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 | €171,841 | €168,673 | -€3,168 | -1.8% |
| Fixed assets | 21/28 | €1,000 | €2,196 | +€1,196 | +119.6% |
| Tangible fixed assets | 22/27 | €0 | €1,196 | +€1,196 | |
| Plant, machinery and equipment | 23 | - | €1,196 | +€1,196 | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €170,841 | €166,477 | -€4,364 | -2.6% |
| Amounts receivable within one year | 40/41 | €163,991 | €155,227 | -€8,765 | -5.3% |
| Trade receivables | 40 | €1,416 | €581 | -€835 | -59.0% |
| Other amounts receivable | 41 | €162,575 | €154,646 | -€7,930 | -4.9% |
| Cash at bank and in hand | 54/58 | €5,780 | €2,431 | -€3,349 | -57.9% |
| Deferred charges and accrued income | 490/1 | €1,070 | €8,819 | +€7,749 | +724.5% |
| Total equity and liabilities | 10/49 | €171,841 | €168,673 | -€3,168 | -1.8% |
| Equity | 10/15 | €153,062 | €158,172 | +€5,109 | +3.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,807 | €143,917 | +€5,109 | +3.7% |
| Amounts payable | 17/49 | €18,779 | €10,501 | -€8,278 | -44.1% |
| Amounts payable within one year | 42/48 | €18,279 | €10,016 | -€8,263 | -45.2% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Trade debts | 44 | €3,293 | €6,981 | +€3,688 | +112.0% |
| Suppliers | 440/4 | €3,293 | €6,981 | +€3,688 | +112.0% |
| Taxes, remuneration and social security | 45 | €10,495 | €3,035 | -€7,460 | -71.1% |
| Taxes | 450/3 | €10,495 | €3,035 | -€7,460 | -71.1% |
| Other amounts payable | 47/48 | €4,490 | €0 | -€4,490 | -100.0% |
| Accrued charges and deferred income | 492/3 | €500 | €485 | -€15 | -2.9% |
| Turnover | 70 | €62,435 | €61,129 | -€1,305 | -2.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,278 | €58,841 | +€9,562 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,666 | €598 | -€6,068 | -91.0% |
| Other operating charges | 640/8 | €571 | €295 | -€276 | -48.4% |
| Gross operating margin | 9900 | €15,906 | €4,099 | -€11,808 | -74.2% |
| Operating profit (loss) | 9901 | €8,669 | €3,206 | -€5,463 | -63.0% |
| Financial income | 75/76B | €36 | €823 | +€787 | +2167.4% |
| Recurring financial income | 75 | €36 | €823 | +€787 | +2167.4% |
| Financial charges | 65/66B | €213 | €113 | -€100 | -46.9% |
| Recurring financial charges | 65 | €213 | €113 | -€100 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €8,493 | €3,916 | -€4,577 | -53.9% |
| Income taxes | 67/77 | €4,625 | -€1,193 | -€5,818 | |
| Profit (loss) for the period | 9904 | €3,868 | €5,109 | +€1,242 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,868 | €5,109 | +€1,242 | +32.1% |
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 2 October 2026 via checked.be.