impulsion.be: 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.be
Largest movements
- Stocks and contracts +€7,666
up €7,666 (+35.0%), from €21,931 to €29,597
- Tangible fixed assets +€7,152
up €7,152 (+45.3%), from €15,783 to €22,936
of which Furniture and vehicles: +€9,547
- Cash -€2,664
down €2,664 (-1.6%), from €163,000 to €160,337
mainly Trade debts (-€23,761) and Investment in fixed assets (net) (-€10,045)
- Reserves +€29,656
up €29,656 (+18.3%), from €162,072 to €191,728
of which Distributable reserves: +€29,656
- Trade debts -€23,761
down €23,761 (-74.8%), from €31,769 to €8,009
- Tax, wage and social debts +€8,446
up €8,446 (+1127.3%), from €749 to €9,195
- Gross operating margin +€50,035
up €50,035 (+1391.0%), from €3,597 to €53,632
- Staff costs +€10,945
new in 2025: €10,945
- Taxes +€10,044
up €10,044 (+1110.9%), from €904 to €10,948
- Financial income +€1,445
up €1,445 (+279.8%), from €516 to €1,961
- Depreciation +€973
up €973 (+50.7%), from €1,920 to €2,893
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 | €213,190 | €227,531 | +€14,341 | +6.7% |
| Fixed assets | 21/28 | €15,783 | €22,936 | +€7,152 | +45.3% |
| Tangible fixed assets | 22/27 | €15,783 | €22,936 | +€7,152 | +45.3% |
| Plant, machinery and equipment | 23 | €15,783 | €13,388 | -€2,395 | -15.2% |
| Furniture and vehicles | 24 | - | €9,547 | +€9,547 | |
| Current assets | 29/58 | €197,407 | €204,596 | +€7,189 | +3.6% |
| Stocks and contracts in progress | 3 | €21,931 | €29,597 | +€7,666 | +35.0% |
| Stocks | 30/36 | €21,931 | €29,597 | +€7,666 | +35.0% |
| Amounts receivable within one year | 40/41 | €11,510 | €13,759 | +€2,249 | +19.5% |
| Trade receivables | 40 | €7,016 | €13,759 | +€6,743 | +96.1% |
| Other amounts receivable | 41 | €4,494 | - | -€4,494 | |
| Cash at bank and in hand | 54/58 | €163,000 | €160,337 | -€2,664 | -1.6% |
| Deferred charges and accrued income | 490/1 | €965 | €903 | -€62 | -6.5% |
| Total equity and liabilities | 10/49 | €213,190 | €227,531 | +€14,341 | +6.7% |
| Equity | 10/15 | €180,672 | €210,328 | +€29,656 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €162,072 | €191,728 | +€29,656 | +18.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €160,212 | €189,868 | +€29,656 | +18.5% |
| Amounts payable | 17/49 | €32,518 | €17,204 | -€15,315 | -47.1% |
| Amounts payable within one year | 42/48 | €32,518 | €17,204 | -€15,315 | -47.1% |
| Trade debts | 44 | €31,769 | €8,009 | -€23,761 | -74.8% |
| Suppliers | 440/4 | €31,769 | €8,009 | -€23,761 | -74.8% |
| Taxes, remuneration and social security | 45 | €749 | €9,195 | +€8,446 | +1127.3% |
| Taxes | 450/3 | €749 | €9,195 | +€8,446 | +1127.3% |
| Remuneration, social security and pensions | 62 | - | €10,945 | +€10,945 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,920 | €2,893 | +€973 | +50.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37 | - | -€37 | |
| Other operating charges | 640/8 | €924 | €786 | -€139 | -15.0% |
| Gross operating margin | 9900 | €3,597 | €53,632 | +€50,035 | +1391.0% |
| Operating profit (loss) | 9901 | €716 | €39,009 | +€38,292 | +5347.1% |
| Financial income | 75/76B | €516 | €1,961 | +€1,445 | +279.8% |
| Recurring financial income | 75 | €516 | €1,961 | +€1,445 | +279.8% |
| Financial charges | 65/66B | €197 | €366 | +€169 | +86.2% |
| Recurring financial charges | 65 | €197 | €366 | +€169 | +86.2% |
| Profit (loss) for the period before taxes | 9903 | €1,036 | €40,604 | +€39,568 | +3819.4% |
| Income taxes | 67/77 | €904 | €10,948 | +€10,044 | +1110.9% |
| Profit (loss) for the period | 9904 | €132 | €29,656 | +€29,524 | +22390.4% |
| Profit (loss) for the period to be appropriated | 9905 | €132 | €29,656 | +€29,524 | +22390.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.