IMPULSE IT: 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.
IMPULSE IT
Largest movements
- Cash -€69,549
down €69,549 (-34.0%), from €204,279 to €134,730
mainly Contributions, distributions and other (-€146,341) and Investment in fixed assets (net) (-€57,474)
- Tangible fixed assets +€39,493
up €39,493 (+402.4%), from €9,815 to €49,307
of which Furniture and vehicles: +€39,766
- Receivables within one year +€21,229
up €21,229 (+45.8%), from €46,386 to €67,615
of which Other amounts receivable: +€10,864
- Profit (loss) carried forward -€86,387
down €86,387 (-51.9%), from €166,610 to €80,222
- Other debts +€60,500
up €60,500 (+101.7%), from €59,500 to €120,000
- Tax, wage and social debts +€15,841
up €15,841 (+150.9%), from €10,500 to €26,341
- Gross operating margin +€29,286
up €29,286 (+28.3%), from €103,411 to €132,697
- Depreciation +€6,099
up €6,099 (+51.3%), from €11,882 to €17,982
- Taxes -€5,115
down €5,115 (-8.5%), from €59,831 to €54,716
- Other operating charges -€2,937
no longer reported in 2025 (was €2,937)
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 | €260,480 | €251,652 | -€8,827 | -3.4% |
| Fixed assets | 21/28 | €9,815 | €49,307 | +€39,493 | +402.4% |
| Tangible fixed assets | 22/27 | €9,815 | €49,307 | +€39,493 | +402.4% |
| Plant, machinery and equipment | 23 | €1,088 | €815 | -€273 | -25.1% |
| Furniture and vehicles | 24 | €8,727 | €48,492 | +€39,766 | +455.7% |
| Current assets | 29/58 | €250,665 | €202,345 | -€48,320 | -19.3% |
| Amounts receivable within one year | 40/41 | €46,386 | €67,615 | +€21,229 | +45.8% |
| Trade receivables | 40 | €8,027 | €18,392 | +€10,365 | +129.1% |
| Other amounts receivable | 41 | €38,359 | €49,223 | +€10,864 | +28.3% |
| Cash at bank and in hand | 54/58 | €204,279 | €134,730 | -€69,549 | -34.0% |
| Total equity and liabilities | 10/49 | €260,480 | €251,652 | -€8,827 | -3.4% |
| Equity | 10/15 | €190,449 | €104,061 | -€86,387 | -45.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,239 | €5,239 | = | 0.0% |
| Distributable reserves | 133 | €5,239 | €5,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,610 | €80,222 | -€86,387 | -51.9% |
| Amounts payable | 17/49 | €70,031 | €147,591 | +€77,560 | +110.8% |
| Amounts payable within one year | 42/48 | €70,031 | €147,591 | +€77,560 | +110.8% |
| Trade debts | 44 | €31 | €1,250 | +€1,219 | +3924.6% |
| Suppliers | 440/4 | €31 | €1,250 | +€1,219 | +3924.6% |
| Taxes, remuneration and social security | 45 | €10,500 | €26,341 | +€15,841 | +150.9% |
| Taxes | 450/3 | €10,500 | €26,341 | +€15,841 | +150.9% |
| Other amounts payable | 47/48 | €59,500 | €120,000 | +€60,500 | +101.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,882 | €17,982 | +€6,099 | +51.3% |
| Other operating charges | 640/8 | €2,937 | - | -€2,937 | |
| Gross operating margin | 9900 | €103,411 | €132,697 | +€29,286 | +28.3% |
| Operating profit (loss) | 9901 | €88,591 | €114,715 | +€26,124 | +29.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €88,547 | €114,670 | +€26,123 | +29.5% |
| Income taxes | 67/77 | €59,831 | €54,716 | -€5,115 | -8.5% |
| Profit (loss) for the period | 9904 | €28,716 | €59,954 | +€31,238 | +108.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,716 | €59,954 | +€31,238 | +108.8% |
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 10 October 2026 via checked.be.