ImPulso: 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.
ImPulso
Largest movements
- Receivables within one year -€18,727
down €18,727 (-100.0%), from €18,727 to €0
- Tangible fixed assets +€8,968
new in 2025: €8,968
- Cash -€1,343
down €1,343 (-25.4%), from €5,297 to €3,954
mainly Other debts (-€13,577) and Investment in fixed assets (net) (-€11,690)
- Deferred charges and accrued income -€540
down €540 (-29.1%), from €1,859 to €1,318
- Other debts -€13,577
down €13,577 (-62.4%), from €21,767 to €8,190
- Trade debts -€7,811
down €7,811 (-87.5%), from €8,928 to €1,117
- Profit (loss) carried forward +€5,939
up €5,939, from -€5,939 to €0
- Tax, wage and social debts +€3,733
up €3,733 (+2950.1%), from €127 to €3,860
- Gross operating margin +€18,998
up €18,998, from -€4,643 to €14,354
- Taxes +€3,733
up €3,733 (+2950.1%), from €127 to €3,860
- Depreciation +€2,723
new in 2025: €2,723
- Other operating charges +€604
up €604 (+61.8%), from €976 to €1,580
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 | €25,883 | €14,240 | -€11,643 | -45.0% |
| Fixed assets | 21/28 | - | €8,968 | +€8,968 | |
| Tangible fixed assets | 22/27 | - | €8,968 | +€8,968 | |
| Furniture and vehicles | 24 | - | €8,968 | +€8,968 | |
| Current assets | 29/58 | €25,883 | €5,272 | -€20,610 | -79.6% |
| Amounts receivable within one year | 40/41 | €18,727 | €0 | -€18,727 | -100.0% |
| Trade receivables | 40 | €18,727 | €0 | -€18,727 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,297 | €3,954 | -€1,343 | -25.4% |
| Deferred charges and accrued income | 490/1 | €1,859 | €1,318 | -€540 | -29.1% |
| Total equity and liabilities | 10/49 | €25,883 | €14,240 | -€11,643 | -45.0% |
| Equity | 10/15 | -€4,939 | €1,072 | +€6,012 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €72 | +€72 | |
| Distributable reserves | 133 | - | €72 | +€72 | |
| Profit (loss) carried forward | 14 | -€5,939 | €0 | +€5,939 | |
| Amounts payable | 17/49 | €30,822 | €13,167 | -€17,655 | -57.3% |
| Amounts payable within one year | 42/48 | €30,822 | €13,167 | -€17,655 | -57.3% |
| Trade debts | 44 | €8,928 | €1,117 | -€7,811 | -87.5% |
| Suppliers | 440/4 | €8,928 | €1,117 | -€7,811 | -87.5% |
| Taxes, remuneration and social security | 45 | €127 | €3,860 | +€3,733 | +2950.1% |
| Taxes | 450/3 | €127 | €3,860 | +€3,733 | +2950.1% |
| Other amounts payable | 47/48 | €21,767 | €8,190 | -€13,577 | -62.4% |
| Remuneration, social security and pensions | 62 | €108 | €0 | -€108 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,723 | +€2,723 | |
| Other operating charges | 640/8 | €976 | €1,580 | +€604 | +61.8% |
| Gross operating margin | 9900 | -€4,643 | €14,354 | +€18,998 | |
| Operating profit (loss) | 9901 | -€5,727 | €10,052 | +€15,779 | |
| Financial charges | 65/66B | €86 | €180 | +€94 | +109.6% |
| Recurring financial charges | 65 | €86 | €180 | +€94 | +109.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,813 | €9,872 | +€15,685 | |
| Income taxes | 67/77 | €127 | €3,860 | +€3,733 | +2950.1% |
| Profit (loss) for the period | 9904 | -€5,939 | €6,012 | +€11,951 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,939 | €6,012 | +€11,951 |
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 11 October 2026 via checked.be.