BV IMPERIUM BLOC: 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.
BV IMPERIUM BLOC
Largest movements
- Receivables within one year -€75,801
down €75,801 (-16.6%), from €455,545 to €379,744
of which Trade receivables: -€80,053
- Cash -€25,254
down €25,254 (-78.2%), from €32,304 to €7,050
mainly Trade debts (-€46,595) and Tax, wage and social debts (-€31,078)
- Tangible fixed assets -€5,384
down €5,384 (-55.8%), from €9,656 to €4,272
of which Furniture and vehicles: -€7,883
- Trade debts -€46,595
down €46,595 (-13.1%), from €355,587 to €308,992
- Tax, wage and social debts -€31,078
down €31,078 (-85.5%), from €36,329 to €5,252
of which Remuneration and social security: -€30,529
- Other debts -€23,801
down €23,801 (-78.0%), from €30,509 to €6,708
- Turnover -€1.5m
no longer reported in 2024 (was €1.5m)
- Purchases and services -€1.5m
no longer reported in 2024 (was €1.5m)
- Gross operating margin -€31,965
down €31,965 (-78.6%), from €40,657 to €8,693
- Taxes -€14,958
no longer reported in 2024 (was €14,958)
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 | €500,786 | €395,441 | -€105,345 | -21.0% |
| Fixed assets | 21/28 | €10,006 | €4,622 | -€5,384 | -53.8% |
| Tangible fixed assets | 22/27 | €9,656 | €4,272 | -€5,384 | -55.8% |
| Plant, machinery and equipment | 23 | - | €2,500 | +€2,500 | |
| Furniture and vehicles | 24 | €9,656 | €1,772 | -€7,883 | -81.6% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €490,780 | €390,819 | -€99,962 | -20.4% |
| Amounts receivable within one year | 40/41 | €455,545 | €379,744 | -€75,801 | -16.6% |
| Trade receivables | 40 | €447,439 | €367,385 | -€80,053 | -17.9% |
| Other amounts receivable | 41 | €8,106 | €12,359 | +€4,253 | +52.5% |
| Cash at bank and in hand | 54/58 | €32,304 | €7,050 | -€25,254 | -78.2% |
| Deferred charges and accrued income | 490/1 | €2,932 | €4,025 | +€1,093 | +37.3% |
| Total equity and liabilities | 10/49 | €500,786 | €395,441 | -€105,345 | -21.0% |
| Equity | 10/15 | €78,359 | €73,948 | -€4,411 | -5.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,359 | €68,948 | -€4,411 | -6.0% |
| Amounts payable | 17/49 | €422,427 | €321,493 | -€100,934 | -23.9% |
| Amounts payable within one year | 42/48 | €422,426 | €320,951 | -€101,474 | -24.0% |
| Trade debts | 44 | €355,587 | €308,992 | -€46,595 | -13.1% |
| Suppliers | 440/4 | €355,587 | €308,992 | -€46,595 | -13.1% |
| Taxes, remuneration and social security | 45 | €36,329 | €5,252 | -€31,078 | -85.5% |
| Taxes | 450/3 | €2,933 | €2,384 | -€548 | -18.7% |
| Remuneration and social security | 454/9 | €33,397 | €2,867 | -€30,529 | -91.4% |
| Other amounts payable | 47/48 | €30,509 | €6,708 | -€23,801 | -78.0% |
| Accrued charges and deferred income | 492/3 | €2 | €542 | +€540 | +30,681% |
| Turnover | 70 | €1,487,981 | - | -€1.5m | |
| Non-recurring operating income | 76A | €4,687 | - | -€4,687 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,452,011 | - | -€1.5m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,507 | +€6,507 | |
| Gross operating margin | 9900 | €40,657 | €8,693 | -€31,965 | -78.6% |
| Operating profit (loss) | 9901 | €40,657 | €2,186 | -€38,471 | -94.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,870 | €5,797 | +€2,927 | +102% |
| Recurring financial charges | 65 | €2,870 | €5,797 | +€2,927 | +102% |
| Profit (loss) for the period before taxes | 9903 | €37,787 | -€3,611 | -€41,399 | |
| Income taxes | 67/77 | €14,958 | - | -€14,958 | |
| Profit (loss) for the period | 9904 | €22,829 | -€3,611 | -€26,441 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,829 | -€3,611 | -€26,441 |
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 23 October 2026 via checked.be.