IMPULZ: 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.
IMPULZ
Largest movements
- Receivables within one year +€18,318
up €18,318 (+81.6%), from €22,453 to €40,771
of which Trade receivables: +€18,311
- Tangible fixed assets -€11,873
down €11,873 (-31.5%), from €37,638 to €25,765
- Deferred charges and accrued income +€1,653
up €1,653 (+368%), from €449 to €2,102
- Cash +€986
up €986 (+11.5%), from €8,605 to €9,591
mainly Depreciation (+€11,873) and Net result for the year (+€7,903)
- Reserves +€7,900
up €7,900 (+18.2%), from €43,410 to €51,310
of which Distributable reserves: +€9,760
- Other debts +€2,853
up €2,853 (+619%), from €461 to €3,314
- Trade debts -€2,823
down €2,823 (-70.9%), from €3,981 to €1,158
- Tax, wage and social debts +€1,153
up €1,153 (+7.8%), from €14,750 to €15,902
- Depreciation +€9,127
up €9,127 (+332%), from €2,746 to €11,873
- Taxes -€2,174
down €2,174 (-38.9%), from €5,585 to €3,411
- Gross operating margin +€703
up €703 (+3.0%), from €23,414 to €24,117
- Financial charges -€389
down €389 (-66.0%), from €590 to €200
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 | €78,645 | €87,730 | +€9,085 | +11.6% |
| Fixed assets | 21/28 | €47,138 | €35,265 | -€11,873 | -25.2% |
| Tangible fixed assets | 22/27 | €37,638 | €25,765 | -€11,873 | -31.5% |
| Furniture and vehicles | 24 | €37,638 | €25,765 | -€11,873 | -31.5% |
| Financial fixed assets | 28 | €9,500 | €9,500 | = | 0.0% |
| Current assets | 29/58 | €31,506 | €52,464 | +€20,958 | +66.5% |
| Amounts receivable within one year | 40/41 | €22,453 | €40,771 | +€18,318 | +81.6% |
| Trade receivables | 40 | €19,135 | €37,446 | +€18,311 | +95.7% |
| Other amounts receivable | 41 | €3,318 | €3,325 | +€7 | +0.2% |
| Cash at bank and in hand | 54/58 | €8,605 | €9,591 | +€986 | +11.5% |
| Deferred charges and accrued income | 490/1 | €449 | €2,102 | +€1,653 | +368% |
| Total equity and liabilities | 10/49 | €78,645 | €87,730 | +€9,085 | +11.6% |
| Equity | 10/15 | €55,953 | €63,856 | +€7,903 | +14.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €43,410 | €51,310 | +€7,900 | +18.2% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €41,550 | €51,310 | +€9,760 | +23.5% |
| Profit (loss) carried forward | 14 | €43 | €46 | +€3 | +6.9% |
| Amounts payable | 17/49 | €22,691 | €23,874 | +€1,182 | +5.2% |
| Amounts payable within one year | 42/48 | €19,191 | €20,374 | +€1,182 | +6.2% |
| Trade debts | 44 | €3,981 | €1,158 | -€2,823 | -70.9% |
| Suppliers | 440/4 | €3,981 | €1,158 | -€2,823 | -70.9% |
| Taxes, remuneration and social security | 45 | €14,750 | €15,902 | +€1,153 | +7.8% |
| Taxes | 450/3 | €14,750 | €15,902 | +€1,153 | +7.8% |
| Other amounts payable | 47/48 | €461 | €3,314 | +€2,853 | +619% |
| Accrued charges and deferred income | 492/3 | €3,500 | €3,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,746 | €11,873 | +€9,127 | +332% |
| Other operating charges | 640/8 | €637 | €730 | +€93 | +14.7% |
| Gross operating margin | 9900 | €23,414 | €24,117 | +€703 | +3.0% |
| Operating profit (loss) | 9901 | €20,031 | €11,514 | -€8,517 | -42.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €590 | €200 | -€389 | -66.0% |
| Recurring financial charges | 65 | €590 | €200 | -€389 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €19,441 | €11,314 | -€8,127 | -41.8% |
| Income taxes | 67/77 | €5,585 | €3,411 | -€2,174 | -38.9% |
| Profit (loss) for the period | 9904 | €13,856 | €7,903 | -€5,953 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,856 | €7,903 | -€5,953 | -43.0% |
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 28 October 2026 via checked.be.