Van Impe Advies²: 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.
Van Impe Advies²
Largest movements
- Cash -€202,446
down €202,446 (-39.3%), from €515,159 to €312,713
mainly Receivables within one year (-€172,026) and Net result for the year (-€41,530)
- Receivables within one year +€172,026
up €172,026 (+17.3%), from €994,111 to €1.2m
of which Other amounts receivable: +€170,585
- Reserves -€41,530
down €41,530 (-1.6%), from €2.6m to €2.5m
of which Distributable reserves: -€41,530
- Gross operating margin -€14,130
down €14,130 (-115%), from -€12,285 to -€26,415
- Other operating charges +€610
up €610 (+59.3%), from €1,029 to €1,639
- Financial income +€541
up €541 (+59.7%), from €906 to €1,447
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.
Derived cash bridge
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 | €2,654,824 | €2,615,413 | -€39,411 | -1.5% |
| Fixed assets | 21/28 | €1,145,554 | €1,136,563 | -€8,991 | -0.8% |
| Tangible fixed assets | 22/27 | €18,114 | €9,123 | -€8,991 | -49.6% |
| Furniture and vehicles | 24 | €18,114 | €9,123 | -€8,991 | -49.6% |
| Financial fixed assets | 28 | €1,127,440 | €1,127,440 | = | 0.0% |
| Current assets | 29/58 | €1,509,270 | €1,478,850 | -€30,420 | -2.0% |
| Amounts receivable within one year | 40/41 | €994,111 | €1,166,137 | +€172,026 | +17.3% |
| Trade receivables | 40 | €130,421 | €131,862 | +€1,441 | +1.1% |
| Other amounts receivable | 41 | €863,690 | €1,034,275 | +€170,585 | +19.8% |
| Cash at bank and in hand | 54/58 | €515,159 | €312,713 | -€202,446 | -39.3% |
| Total equity and liabilities | 10/49 | €2,654,824 | €2,615,413 | -€39,411 | -1.5% |
| Equity | 10/15 | €2,576,248 | €2,534,718 | -€41,530 | -1.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,563,848 | €2,522,318 | -€41,530 | -1.6% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €2,507,598 | €2,466,068 | -€41,530 | -1.7% |
| Amounts payable | 17/49 | €78,576 | €80,695 | +€2,119 | +2.7% |
| Amounts payable within one year | 42/48 | €78,576 | €80,695 | +€2,119 | +2.7% |
| Trade debts | 44 | €6,895 | €10,105 | +€3,210 | +46.6% |
| Suppliers | 440/4 | €6,895 | €10,105 | +€3,210 | +46.6% |
| Advances received on contracts in progress | 46 | €2,386 | €4,129 | +€1,743 | +73.1% |
| Taxes, remuneration and social security | 45 | €3,891 | €1,057 | -€2,834 | -72.8% |
| Taxes | 450/3 | €3,891 | €1,057 | -€2,834 | -72.8% |
| Other amounts payable | 47/48 | €65,404 | €65,404 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,017 | €8,991 | -€26 | -0.3% |
| Other operating charges | 640/8 | €1,029 | €1,639 | +€610 | +59.3% |
| Non-recurring operating charges | 66A | - | €4,694 | +€4,694 | |
| Gross operating margin | 9900 | -€12,285 | -€26,415 | -€14,130 | -115% |
| Operating profit (loss) | 9901 | -€22,331 | -€41,739 | -€19,408 | -86.9% |
| Financial income | 75/76B | €906 | €1,447 | +€541 | +59.7% |
| Recurring financial income | 75 | €906 | €1,447 | +€541 | +59.7% |
| Financial charges | 65/66B | €542 | €454 | -€88 | -16.2% |
| Recurring financial charges | 65 | €542 | €454 | -€88 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,967 | -€40,746 | -€18,779 | -85.5% |
| Income taxes | 67/77 | €639 | €784 | +€145 | +22.7% |
| Profit (loss) for the period | 9904 | -€22,606 | -€41,530 | -€18,924 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,606 | -€41,530 | -€18,924 | -83.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.