ON IMPULSE: 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.
ON IMPULSE
Largest movements
- Cash +€90,372
up €90,372 (+109.9%), from €82,222 to €172,594
mainly Net result for the year (+€108,873) and Other debts (+€49,382)
- Receivables within one year +€4,153
new in 2025: €4,153
of which Trade receivables: +€4,138
- Other debts +€49,382
up €49,382 (+151.3%), from €32,634 to €82,016
- Profit (loss) carried forward +€43,873
up €43,873 (+30.5%), from €143,655 to €187,528
- Trade debts +€4,617
up €4,617 (+134.0%), from €3,446 to €8,063
- Financial income +€75,000
new in 2025: €75,000
- Gross operating margin -€31,073
down €31,073 (-30.8%), from €100,891 to €69,818
- Depreciation +€2,703
up €2,703 (+34.6%), from €7,822 to €10,525
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 | €221,643 | €317,091 | +€95,448 | +43.1% |
| Fixed assets | 21/28 | €139,406 | €140,344 | +€938 | +0.7% |
| Tangible fixed assets | 22/27 | €38,331 | €39,269 | +€938 | +2.4% |
| Furniture and vehicles | 24 | €9,312 | €14,405 | +€5,093 | +54.7% |
| Other tangible fixed assets | 26 | €29,019 | €24,864 | -€4,155 | -14.3% |
| Financial fixed assets | 28 | €101,075 | €101,075 | = | 0.0% |
| Current assets | 29/58 | €82,237 | €176,747 | +€94,510 | +114.9% |
| Amounts receivable within one year | 40/41 | - | €4,153 | +€4,153 | |
| Trade receivables | 40 | - | €4,138 | +€4,138 | |
| Other amounts receivable | 41 | - | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €82,222 | €172,594 | +€90,372 | +109.9% |
| Deferred charges and accrued income | 490/1 | €15 | - | -€15 | |
| Total equity and liabilities | 10/49 | €221,643 | €317,091 | +€95,448 | +43.1% |
| Equity | 10/15 | €164,115 | €207,988 | +€43,873 | +26.7% |
| 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 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,655 | €187,528 | +€43,873 | +30.5% |
| Amounts payable | 17/49 | €57,528 | €109,103 | +€51,575 | +89.7% |
| Amounts payable within one year | 42/48 | €57,528 | €109,103 | +€51,575 | +89.7% |
| Trade debts | 44 | €3,446 | €8,063 | +€4,617 | +134.0% |
| Suppliers | 440/4 | €3,446 | €8,063 | +€4,617 | +134.0% |
| Taxes, remuneration and social security | 45 | €21,448 | €19,024 | -€2,424 | -11.3% |
| Taxes | 450/3 | €21,448 | €19,024 | -€2,424 | -11.3% |
| Other amounts payable | 47/48 | €32,634 | €82,016 | +€49,382 | +151.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,822 | €10,525 | +€2,703 | +34.6% |
| Other operating charges | 640/8 | €1,504 | €1,534 | +€30 | +2.0% |
| Gross operating margin | 9900 | €100,891 | €69,818 | -€31,073 | -30.8% |
| Operating profit (loss) | 9901 | €91,565 | €57,759 | -€33,806 | -36.9% |
| Financial income | 75/76B | - | €75,000 | +€75,000 | |
| Recurring financial income | 75 | - | €75,000 | +€75,000 | |
| Financial charges | 65/66B | €3,960 | €4,197 | +€237 | +6.0% |
| Recurring financial charges | 65 | €3,960 | €4,197 | +€237 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €87,605 | €128,562 | +€40,957 | +46.8% |
| Income taxes | 67/77 | €19,000 | €19,689 | +€689 | +3.6% |
| Profit (loss) for the period | 9904 | €68,605 | €108,873 | +€40,268 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,605 | €108,873 | +€40,268 | +58.7% |
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 30 September 2026 via checked.be.