Impulsum: 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.
Impulsum
Largest movements
- Cash +€3,900
up €3,900 (+5.2%), from €75,297 to €79,196
mainly Net result for the year (+€8,018) and Depreciation (+€1,079)
- Tangible fixed assets -€1,079
down €1,079 (-44.5%), from €2,424 to €1,345
- Reserves +€8,018
up €8,018 (+30.2%), from €26,563 to €34,581
- Tax, wage and social debts -€5,024
down €5,024 (-83.4%), from €6,025 to €1,000
- Gross operating margin -€13,796
down €13,796 (-50.5%), from €27,320 to €13,524
- Taxes -€4,514
down €4,514 (-54.7%), from €8,257 to €3,742
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 | €77,736 | €80,582 | +€2,846 | +3.7% |
| Fixed assets | 21/28 | €2,424 | €1,345 | -€1,079 | -44.5% |
| Tangible fixed assets | 22/27 | €2,424 | €1,345 | -€1,079 | -44.5% |
| Furniture and vehicles | 24 | €2,424 | €1,345 | -€1,079 | -44.5% |
| Current assets | 29/58 | €75,312 | €79,236 | +€3,925 | +5.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €75,297 | €79,196 | +€3,900 | +5.2% |
| Deferred charges and accrued income | 490/1 | €15 | €40 | +€25 | +165.1% |
| Total equity and liabilities | 10/49 | €77,736 | €80,582 | +€2,846 | +3.7% |
| Equity | 10/15 | €71,563 | €79,581 | +€8,018 | +11.2% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €26,563 | €34,581 | +€8,018 | +30.2% |
| Distributable reserves | 133 | €26,563 | €34,581 | +€8,018 | +30.2% |
| Amounts payable | 17/49 | €6,173 | €1,000 | -€5,173 | -83.8% |
| Amounts payable within one year | 42/48 | €6,173 | €1,000 | -€5,173 | -83.8% |
| Trade debts | 44 | €148 | €0 | -€148 | -100.0% |
| Suppliers | 440/4 | €148 | €0 | -€148 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,025 | €1,000 | -€5,024 | -83.4% |
| Taxes | 450/3 | €6,025 | €1,000 | -€5,024 | -83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €812 | €1,079 | +€267 | +32.9% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €27,320 | €13,524 | -€13,796 | -50.5% |
| Operating profit (loss) | 9901 | €25,980 | €11,901 | -€14,079 | -54.2% |
| Financial charges | 65/66B | €39 | €141 | +€102 | +257.5% |
| Recurring financial charges | 65 | €39 | €141 | +€102 | +257.5% |
| Profit (loss) for the period before taxes | 9903 | €25,941 | €11,760 | -€14,180 | -54.7% |
| Income taxes | 67/77 | €8,257 | €3,742 | -€4,514 | -54.7% |
| Profit (loss) for the period | 9904 | €17,684 | €8,018 | -€9,666 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,684 | €8,018 | -€9,666 | -54.7% |
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 9 October 2026 via checked.be.