Impulse 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.
Impulse Consulting
Largest movements
- Cash +€262,140
up €262,140 (+578.6%), from €45,307 to €307,447
mainly Net result for the year (+€177,962) and Current investments (+€57,640)
- Current investments -€57,640
down €57,640 (-5.0%), from €1.1m to €1.1m
- Receivables within one year -€29,376
down €29,376 (-96.3%), from €30,492 to €1,116
- Deferred charges and accrued income +€26,170
up €26,170 (+1723.9%), from €1,518 to €27,688
- Reserves +€177,962
up €177,962 (+15.0%), from €1.2m to €1.4m
- Other debts -€29,238
down €29,238 (-51.1%), from €57,200 to €27,962
- Tax, wage and social debts +€28,392
up €28,392 (+122.7%), from €23,146 to €51,538
- Gross operating margin +€217,132
up €217,132 (+2470.7%), from €8,788 to €225,920
- Taxes +€66,471
up €66,471 (+550.2%), from €12,082 to €78,554
- Financial income +€38,877
up €38,877 (+529.8%), from €7,338 to €46,215
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 | €1,286,304 | €1,474,211 | +€187,907 | +14.6% |
| Fixed assets | 21/28 | €60,026 | €46,639 | -€13,388 | -22.3% |
| Tangible fixed assets | 22/27 | €59,776 | €46,389 | -€13,388 | -22.4% |
| Plant, machinery and equipment | 23 | €1,800 | €811 | -€989 | -54.9% |
| Furniture and vehicles | 24 | €57,977 | €45,578 | -€12,399 | -21.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,226,278 | €1,427,572 | +€201,294 | +16.4% |
| Amounts receivable within one year | 40/41 | €30,492 | €1,116 | -€29,376 | -96.3% |
| Trade receivables | 40 | €30,492 | €1,116 | -€29,376 | -96.3% |
| Current investments | 50/53 | €1,148,960 | €1,091,320 | -€57,640 | -5.0% |
| Cash at bank and in hand | 54/58 | €45,307 | €307,447 | +€262,140 | +578.6% |
| Deferred charges and accrued income | 490/1 | €1,518 | €27,688 | +€26,170 | +1723.9% |
| Total equity and liabilities | 10/49 | €1,286,304 | €1,474,211 | +€187,907 | +14.6% |
| Equity | 10/15 | €1,204,221 | €1,382,183 | +€177,962 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,185,621 | €1,363,583 | +€177,962 | +15.0% |
| Distributable reserves | 133 | €1,185,621 | €1,363,583 | +€177,962 | +15.0% |
| Amounts payable | 17/49 | €82,083 | €92,028 | +€9,944 | +12.1% |
| Amounts payable within one year | 42/48 | €82,083 | €82,299 | +€215 | +0.3% |
| Trade debts | 44 | €1,738 | €2,799 | +€1,061 | +61.1% |
| Suppliers | 440/4 | €1,738 | €2,799 | +€1,061 | +61.1% |
| Taxes, remuneration and social security | 45 | €23,146 | €51,538 | +€28,392 | +122.7% |
| Taxes | 450/3 | €23,146 | €51,538 | +€28,392 | +122.7% |
| Other amounts payable | 47/48 | €57,200 | €27,962 | -€29,238 | -51.1% |
| Accrued charges and deferred income | 492/3 | - | €9,729 | +€9,729 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,397 | €13,388 | -€10 | -0.1% |
| Other operating charges | 640/8 | €1,431 | €999 | -€432 | -30.2% |
| Gross operating margin | 9900 | €8,788 | €225,920 | +€217,132 | +2470.7% |
| Operating profit (loss) | 9901 | -€6,040 | €211,534 | +€217,574 | |
| Financial income | 75/76B | €7,338 | €46,215 | +€38,877 | +529.8% |
| Recurring financial income | 75 | €7,338 | €46,215 | +€38,877 | +529.8% |
| Financial charges | 65/66B | €1,060 | €1,233 | +€172 | +16.3% |
| Recurring financial charges | 65 | €1,060 | €1,233 | +€172 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €238 | €256,516 | +€256,278 | +107756.9% |
| Income taxes | 67/77 | €12,082 | €78,554 | +€66,471 | +550.2% |
| Profit (loss) for the period | 9904 | -€11,844 | €177,962 | +€189,807 | |
| Transfer from tax-exempt reserves | 789 | €119,800 | €0 | -€119,800 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €107,956 | €177,962 | +€70,007 | +64.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.