ZON-IMPULS: 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.
ZON-IMPULS
Largest movements
- Receivables within one year +€5,772
up €5,772 (+24.9%), from €23,156 to €28,928
of which Trade receivables: +€7,684
- Cash +€445
up €445 (+230.1%), from €193 to €638
mainly Trade debts (+€6,508) and Stocks and contracts (+€275)
- Trade debts +€6,508
up €6,508 (+175.1%), from €3,716 to €10,224
- Profit (loss) carried forward -€1,040
down €1,040 (-10.5%), from -€9,898 to -€10,938
- Depreciation -€4,226
down €4,226 (-95.6%), from €4,419 to €193
- Other operating charges +€785
up €785 (+98.7%), from €795 to €1,580
- Financial charges +€210
up €210 (+10630.3%), from €2 to €212
- Gross operating margin -€78
down €78 (-6.0%), from €1,305 to €1,227
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 | €31,299 | €36,916 | +€5,618 | +17.9% |
| Fixed assets | 21/28 | €193 | - | -€193 | |
| Tangible fixed assets | 22/27 | €193 | - | -€193 | |
| Furniture and vehicles | 24 | €193 | - | -€193 | |
| Current assets | 29/58 | €31,105 | €36,916 | +€5,811 | +18.7% |
| Stocks and contracts in progress | 3 | €7,625 | €7,350 | -€275 | -3.6% |
| Stocks | 30/36 | €7,625 | €7,350 | -€275 | -3.6% |
| Amounts receivable within one year | 40/41 | €23,156 | €28,928 | +€5,772 | +24.9% |
| Trade receivables | 40 | €12,506 | €20,190 | +€7,684 | +61.4% |
| Other amounts receivable | 41 | €10,650 | €8,739 | -€1,911 | -17.9% |
| Cash at bank and in hand | 54/58 | €193 | €638 | +€445 | +230.1% |
| Deferred charges and accrued income | 490/1 | €131 | - | -€131 | |
| Total equity and liabilities | 10/49 | €31,299 | €36,916 | +€5,618 | +17.9% |
| Equity | 10/15 | €27,172 | €26,132 | -€1,040 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,470 | €18,470 | = | 0.0% |
| Distributable reserves | 133 | €18,470 | €18,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,898 | -€10,938 | -€1,040 | -10.5% |
| Amounts payable | 17/49 | €4,126 | €10,784 | +€6,658 | +161.4% |
| Amounts payable within one year | 42/48 | €4,126 | €10,784 | +€6,658 | +161.4% |
| Trade debts | 44 | €3,716 | €10,224 | +€6,508 | +175.1% |
| Suppliers | 440/4 | €3,716 | €10,224 | +€6,508 | +175.1% |
| Taxes, remuneration and social security | 45 | €411 | €561 | +€150 | +36.6% |
| Taxes | 450/3 | €411 | €561 | +€150 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,419 | €193 | -€4,226 | -95.6% |
| Other operating charges | 640/8 | €795 | €1,580 | +€785 | +98.7% |
| Gross operating margin | 9900 | €1,305 | €1,227 | -€78 | -6.0% |
| Operating profit (loss) | 9901 | -€3,909 | -€546 | +€3,364 | +86.0% |
| Financial charges | 65/66B | €2 | €212 | +€210 | +10630.3% |
| Recurring financial charges | 65 | €2 | €212 | +€210 | +10630.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,911 | -€758 | +€3,153 | +80.6% |
| Income taxes | 67/77 | €279 | €282 | +€3 | +1.0% |
| Profit (loss) for the period | 9904 | -€4,190 | -€1,040 | +€3,150 | +75.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,190 | -€1,040 | +€3,150 | +75.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.