IMPULSION: 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.
IMPULSION
Largest movements
- Receivables within one year +€3,597
up €3,597 (+12.0%), from €30,018 to €33,616
of which Other amounts receivable: +€3,236
- Deferred charges and accrued income -€1,586
down €1,586 (-86.4%), from €1,836 to €250
- Tangible fixed assets -€509
down €509 (-11.0%), from €4,608 to €4,099
of which Other tangible fixed assets: -€445
- Profit (loss) carried forward +€6,000
up €6,000 (+66.5%), from €9,016 to €15,017
- Tax, wage and social debts -€3,684
down €3,684 (-25.8%), from €14,254 to €10,570
- Short-term financial debts -€854
down €854 (-18.4%), from €4,649 to €3,795
- Gross operating margin +€2,834
up €2,834 (+29.8%), from €9,513 to €12,347
- Taxes +€699
up €699 (+32.8%), from €2,127 to €2,825
- Depreciation -€525
down €525 (-36.0%), from €1,458 to €934
- Other operating charges -€427
down €427 (-44.2%), from €966 to €539
- Financial charges +€230
up €230 (+21.8%), from €1,055 to €1,285
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 | €45,763 | €47,399 | +€1,636 | +3.6% |
| Fixed assets | 21/28 | €13,908 | €13,399 | -€509 | -3.7% |
| Tangible fixed assets | 22/27 | €4,608 | €4,099 | -€509 | -11.0% |
| Furniture and vehicles | 24 | €64 | - | -€64 | |
| Other tangible fixed assets | 26 | €4,544 | €4,099 | -€445 | -9.8% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €31,854 | €34,000 | +€2,145 | +6.7% |
| Amounts receivable within one year | 40/41 | €30,018 | €33,616 | +€3,597 | +12.0% |
| Trade receivables | 40 | €19,468 | €19,830 | +€362 | +1.9% |
| Other amounts receivable | 41 | €10,550 | €13,786 | +€3,236 | +30.7% |
| Cash at bank and in hand | 54/58 | - | €134 | +€134 | |
| Deferred charges and accrued income | 490/1 | €1,836 | €250 | -€1,586 | -86.4% |
| Total equity and liabilities | 10/49 | €45,763 | €47,399 | +€1,636 | +3.6% |
| Equity | 10/15 | €22,056 | €28,057 | +€6,000 | +27.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €640 | €640 | = | 0.0% |
| Non-distributable reserves | 130/1 | €640 | €640 | = | 0.0% |
| Reserves not available under the articles | 1311 | €640 | €640 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,016 | €15,017 | +€6,000 | +66.5% |
| Amounts payable | 17/49 | €23,706 | €19,342 | -€4,364 | -18.4% |
| Amounts payable within one year | 42/48 | €23,706 | €19,342 | -€4,364 | -18.4% |
| Financial debts | 43 | €4,649 | €3,795 | -€854 | -18.4% |
| Credit institutions | 430/8 | €4,649 | €3,795 | -€854 | -18.4% |
| Trade debts | 44 | €4,095 | €4,269 | +€174 | +4.2% |
| Suppliers | 440/4 | €4,095 | €4,269 | +€174 | +4.2% |
| Taxes, remuneration and social security | 45 | €14,254 | €10,570 | -€3,684 | -25.8% |
| Taxes | 450/3 | €14,254 | €10,570 | -€3,684 | -25.8% |
| Other amounts payable | 47/48 | €708 | €708 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,458 | €934 | -€525 | -36.0% |
| Other operating charges | 640/8 | €966 | €539 | -€427 | -44.2% |
| Gross operating margin | 9900 | €9,513 | €12,347 | +€2,834 | +29.8% |
| Operating profit (loss) | 9901 | €7,089 | €10,874 | +€3,786 | +53.4% |
| Financial income | 75/76B | €68 | €69 | +€1 | +1.9% |
| Recurring financial income | 75 | €68 | €69 | +€1 | +1.9% |
| Financial charges | 65/66B | €1,055 | €1,285 | +€230 | +21.8% |
| Recurring financial charges | 65 | €1,055 | €1,285 | +€230 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €6,102 | €9,659 | +€3,557 | +58.3% |
| Income taxes | 67/77 | €2,127 | €2,825 | +€699 | +32.8% |
| Profit (loss) for the period | 9904 | €3,975 | €6,833 | +€2,858 | +71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,975 | €6,833 | +€2,858 | +71.9% |
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 23 October 2026 via checked.be.