IMPULSIUS: 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.
IMPULSIUS
Largest movements
- Cash -€15,452
down €15,452 (-90.2%), from €17,137 to €1,686
mainly Other debts (-€25,500) and Net result for the year (-€3,528)
- Receivables within one year -€14,577
down €14,577 (-99.8%), from €14,611 to €34
- Other debts -€25,500
down €25,500 (-91.0%), from €28,016 to €2,516
- Profit (loss) carried forward -€3,528
down €3,528 (-19.0%), from -€18,594 to -€22,122
- Trade debts -€1,000
down €1,000 (-33.3%), from €3,000 to €2,000
- Financial charges -€1,795
down €1,795 (-89.7%), from €2,001 to €206
- Gross operating margin +€1,543
up €1,543 (+31.7%), from -€4,864 to -€3,322
- Financial income -€791
no longer reported in 2025 (was €791)
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 | €32,882 | €2,854 | -€30,028 | -91.3% |
| Fixed assets | 21/28 | €1,134 | €1,134 | = | 0.0% |
| Financial fixed assets | 28 | €1,134 | €1,134 | = | 0.0% |
| Current assets | 29/58 | €31,748 | €1,720 | -€30,028 | -94.6% |
| Amounts receivable within one year | 40/41 | €14,611 | €34 | -€14,577 | -99.8% |
| Other amounts receivable | 41 | €14,611 | €34 | -€14,577 | -99.8% |
| Cash at bank and in hand | 54/58 | €17,137 | €1,686 | -€15,452 | -90.2% |
| Total equity and liabilities | 10/49 | €32,882 | €2,854 | -€30,028 | -91.3% |
| Equity | 10/15 | €1,866 | -€1,662 | -€3,528 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€18,594 | -€22,122 | -€3,528 | -19.0% |
| Amounts payable | 17/49 | €31,016 | €4,516 | -€26,500 | -85.4% |
| Amounts payable within one year | 42/48 | €31,016 | €4,516 | -€26,500 | -85.4% |
| Trade debts | 44 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Suppliers | 440/4 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Other amounts payable | 47/48 | €28,016 | €2,516 | -€25,500 | -91.0% |
| Gross operating margin | 9900 | -€4,864 | -€3,322 | +€1,543 | +31.7% |
| Operating profit (loss) | 9901 | -€4,864 | -€3,322 | +€1,543 | +31.7% |
| Financial income | 75/76B | €791 | - | -€791 | |
| Recurring financial income | 75 | €791 | - | -€791 | |
| Financial charges | 65/66B | €2,001 | €206 | -€1,795 | -89.7% |
| Recurring financial charges | 65 | €2,001 | €206 | -€1,795 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,074 | -€3,528 | +€2,546 | +41.9% |
| Profit (loss) for the period | 9904 | -€6,074 | -€3,528 | +€2,546 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,074 | -€3,528 | +€2,546 | +41.9% |
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 26 October 2026 via checked.be.