Impulsus: what changed
Two fiscal 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.
Impulsus
Largest movements
- Tangible fixed assets +€41,258
up €41,258 (+543.1%), from €7,596 to €48,854
of which Other tangible fixed assets: +€40,444
- Cash -€17,504
down €17,504 (-59.7%), from €29,303 to €11,799
mainly Investment in fixed assets (net) (-€46,550) and Receivables within one year (-€13,627)
- Receivables within one year +€13,627
up €13,627 (+141.3%), from €9,644 to €23,271
of which Trade receivables: +€11,841
- Deferred charges and accrued income +€1,075
up €1,075 (+185.9%), from €578 to €1,652
- Reserves +€19,752
up €19,752 (+85.8%), from €23,014 to €42,766
- Other debts +€9,629
up €9,629 (+119.3%), from €8,069 to €17,699
- Tax, wage and social debts +€5,752
up €5,752 (+65.5%), from €8,781 to €14,533
- Trade debts +€2,408
up €2,408 (+106.7%), from €2,257 to €4,665
- Accrued charges and deferred income +€912
new in 2025: €912
- Depreciation +€4,608
up €4,608 (+673.5%), from €684 to €5,292
- Taxes -€772
down €772 (-11.8%), from €6,524 to €5,752
- Financial charges -€472
down €472 (-7.5%), from €6,298 to €5,825
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 | €47,121 | €85,576 | +€38,455 | +81.6% |
| Fixed assets | 21/28 | €7,596 | €48,854 | +€41,258 | +543.1% |
| Tangible fixed assets | 22/27 | €7,596 | €48,854 | +€41,258 | +543.1% |
| Plant, machinery and equipment | 23 | €2,621 | €3,434 | +€814 | +31.1% |
| Other tangible fixed assets | 26 | €4,975 | €45,419 | +€40,444 | +812.9% |
| Current assets | 29/58 | €39,525 | €36,722 | -€2,803 | -7.1% |
| Amounts receivable within one year | 40/41 | €9,644 | €23,271 | +€13,627 | +141.3% |
| Trade receivables | 40 | €8,523 | €20,364 | +€11,841 | +138.9% |
| Other amounts receivable | 41 | €1,121 | €2,907 | +€1,786 | +159.3% |
| Cash at bank and in hand | 54/58 | €29,303 | €11,799 | -€17,504 | -59.7% |
| Deferred charges and accrued income | 490/1 | €578 | €1,652 | +€1,075 | +185.9% |
| Total equity and liabilities | 10/49 | €47,121 | €85,576 | +€38,455 | +81.6% |
| Equity | 10/15 | €28,014 | €47,766 | +€19,752 | +70.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,014 | €42,766 | +€19,752 | +85.8% |
| Distributable reserves | 133 | €23,014 | €42,766 | +€19,752 | +85.8% |
| Amounts payable | 17/49 | €19,107 | €37,809 | +€18,702 | +97.9% |
| Amounts payable within one year | 42/48 | €19,107 | €36,897 | +€17,790 | +93.1% |
| Trade debts | 44 | €2,257 | €4,665 | +€2,408 | +106.7% |
| Suppliers | 440/4 | €2,257 | €4,665 | +€2,408 | +106.7% |
| Taxes, remuneration and social security | 45 | €8,781 | €14,533 | +€5,752 | +65.5% |
| Taxes | 450/3 | €8,781 | €14,533 | +€5,752 | +65.5% |
| Other amounts payable | 47/48 | €8,069 | €17,699 | +€9,629 | +119.3% |
| Accrued charges and deferred income | 492/3 | - | €912 | +€912 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €684 | €5,292 | +€4,608 | +673.5% |
| Other operating charges | 640/8 | €208 | €500 | +€292 | +140.7% |
| Gross operating margin | 9900 | €36,728 | €37,048 | +€320 | +0.9% |
| Operating profit (loss) | 9901 | €35,836 | €31,256 | -€4,580 | -12.8% |
| Financial income | 75/76B | €0 | €74 | +€74 | +123266.7% |
| Recurring financial income | 75 | €0 | €74 | +€74 | +123266.7% |
| Financial charges | 65/66B | €6,298 | €5,825 | -€472 | -7.5% |
| Recurring financial charges | 65 | €6,298 | €5,825 | -€472 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €29,538 | €25,505 | -€4,033 | -13.7% |
| Income taxes | 67/77 | €6,524 | €5,752 | -€772 | -11.8% |
| Profit (loss) for the period | 9904 | €23,014 | €19,752 | -€3,261 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,014 | €19,752 | -€3,261 | -14.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.