Two Impress: 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.
Two Impress
Largest movements
- Receivables within one year +€17,594
up €17,594 (+134.8%), from €13,052 to €30,646
of which Trade receivables: +€17,184
- Tangible fixed assets -€7,399
down €7,399 (-35.1%), from €21,063 to €13,664
of which Furniture and vehicles: -€6,832
- Intangible fixed assets -€4,418
down €4,418 (-22.6%), from €19,571 to €15,153
- Reserves +€20,431
up €20,431 (+185.6%), from €11,007 to €31,438
- Debts after one year -€11,449
down €11,449 (-40.2%), from €28,491 to €17,042
- Trade debts -€7,890
down €7,890 (-40.1%), from €19,689 to €11,799
- Tax, wage and social debts +€6,275
up €6,275 (+42.6%), from €14,725 to €21,000
of which Taxes: +€6,275
- Gross operating margin +€5,632
up €5,632 (+13.9%), from €40,561 to €46,193
- Depreciation -€2,973
down €2,973 (-19.4%), from €15,360 to €12,386
- Financial charges +€1,209
up €1,209 (+45.4%), from €2,665 to €3,874
- Taxes -€1,016
down €1,016 (-11.0%), from €9,262 to €8,246
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,047 | €100,964 | +€7,918 | +8.5% |
| Fixed assets | 21/28 | €40,755 | €28,937 | -€11,817 | -29.0% |
| Intangible fixed assets | 21 | €19,571 | €15,153 | -€4,418 | -22.6% |
| Tangible fixed assets | 22/27 | €21,063 | €13,664 | -€7,399 | -35.1% |
| Plant, machinery and equipment | 23 | €8,099 | €7,532 | -€567 | -7.0% |
| Furniture and vehicles | 24 | €12,964 | €6,132 | -€6,832 | -52.7% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €52,292 | €72,027 | +€19,735 | +37.7% |
| Amounts receivable after more than one year | 29 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 291 | €12,000 | €12,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €15,000 | €16,000 | +€1,000 | +6.7% |
| Contracts in progress | 37 | €15,000 | €16,000 | +€1,000 | +6.7% |
| Amounts receivable within one year | 40/41 | €13,052 | €30,646 | +€17,594 | +134.8% |
| Trade receivables | 40 | €13,052 | €30,236 | +€17,184 | +131.7% |
| Other amounts receivable | 41 | - | €410 | +€410 | |
| Cash at bank and in hand | 54/58 | €11,630 | €12,042 | +€412 | +3.5% |
| Deferred charges and accrued income | 490/1 | €610 | €1,339 | +€730 | +119.7% |
| Total equity and liabilities | 10/49 | €93,047 | €100,964 | +€7,918 | +8.5% |
| Equity | 10/15 | €16,007 | €36,438 | +€20,431 | +127.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,007 | €31,438 | +€20,431 | +185.6% |
| Distributable reserves | 133 | €11,007 | €31,438 | +€20,431 | +185.6% |
| Amounts payable | 17/49 | €77,039 | €64,526 | -€12,513 | -16.2% |
| Amounts payable after more than one year | 17 | €28,491 | €17,042 | -€11,449 | -40.2% |
| Financial debts | 170/4 | €28,491 | €17,042 | -€11,449 | -40.2% |
| Amounts payable within one year | 42/48 | €48,432 | €47,484 | -€947 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €10,791 | €11,449 | +€659 | +6.1% |
| Financial debts | 43 | - | €73 | +€73 | |
| Credit institutions | 430/8 | - | €73 | +€73 | |
| Trade debts | 44 | €19,689 | €11,799 | -€7,890 | -40.1% |
| Suppliers | 440/4 | €19,689 | €11,799 | -€7,890 | -40.1% |
| Taxes, remuneration and social security | 45 | €14,725 | €21,000 | +€6,275 | +42.6% |
| Taxes | 450/3 | €14,725 | €21,000 | +€6,275 | +42.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,227 | €3,164 | -€63 | -2.0% |
| Accrued charges and deferred income | 492/3 | €116 | €0 | -€116 | -100.0% |
| Non-recurring operating income | 76A | €0 | €8,581 | +€8,581 | |
| Remuneration, social security and pensions | 62 | - | €24 | +€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,360 | €12,386 | -€2,973 | -19.4% |
| Other operating charges | 640/8 | €1,285 | €1,588 | +€302 | +23.5% |
| Non-recurring operating charges | 66A | €4,653 | €0 | -€4,653 | -100.0% |
| Gross operating margin | 9900 | €40,561 | €46,193 | +€5,632 | +13.9% |
| Operating profit (loss) | 9901 | €19,264 | €32,195 | +€12,931 | +67.1% |
| Financial income | 75/76B | €362 | €355 | -€6 | -1.7% |
| Recurring financial income | 75 | €362 | €355 | -€6 | -1.7% |
| Financial charges | 65/66B | €2,665 | €3,874 | +€1,209 | +45.4% |
| Recurring financial charges | 65 | €2,665 | €3,874 | +€1,209 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €16,960 | €28,676 | +€11,716 | +69.1% |
| Income taxes | 67/77 | €9,262 | €8,246 | -€1,016 | -11.0% |
| Profit (loss) for the period | 9904 | €7,699 | €20,431 | +€12,732 | +165.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,699 | €20,431 | +€12,732 | +165.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.