Dr IMBERT: 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.
Dr IMBERT
Largest movements
- Deferred charges and accrued income +€22,218
up €22,218 (+14.0%), from €159,074 to €181,292
- Cash +€14,877
up €14,877 (+10.7%), from €139,685 to €154,562
mainly Net result for the year (+€415,067) and Other debts (+€77,740)
- Other debts +€77,740
up €77,740 (+22.8%), from €340,306 to €418,045
- Tax, wage and social debts -€25,890
no longer reported in 2024 (was €25,890)
- Debts after one year -€20,636
down €20,636 (-7.1%), from €290,112 to €269,476
- Trade debts +€8,737
up €8,737 (+465.8%), from €1,876 to €10,612
- Gross operating margin +€104,704
up €104,704 (+21.5%), from €486,725 to €591,428
- Taxes +€27,196
up €27,196 (+25.3%), from €107,439 to €134,635
- Depreciation -€14,677
down €14,677 (-33.0%), from €44,516 to €29,840
- Financial charges +€6,572
up €6,572 (+225.4%), from €2,916 to €9,488
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 | €699,845 | €740,175 | +€40,330 | +5.8% |
| Fixed assets | 21/28 | €399,003 | €394,975 | -€4,027 | -1.0% |
| Tangible fixed assets | 22/27 | €399,003 | €394,975 | -€4,027 | -1.0% |
| Land and buildings | 22 | €334,910 | €321,460 | -€13,450 | -4.0% |
| Plant, machinery and equipment | 23 | €889 | €21,450 | +€20,561 | +2312.4% |
| Furniture and vehicles | 24 | €63,204 | €52,065 | -€11,139 | -17.6% |
| Current assets | 29/58 | €300,842 | €345,200 | +€44,357 | +14.7% |
| Amounts receivable within one year | 40/41 | €2,083 | €9,345 | +€7,262 | +348.6% |
| Other amounts receivable | 41 | €2,083 | €9,345 | +€7,262 | +348.6% |
| Cash at bank and in hand | 54/58 | €139,685 | €154,562 | +€14,877 | +10.7% |
| Deferred charges and accrued income | 490/1 | €159,074 | €181,292 | +€22,218 | +14.0% |
| Total equity and liabilities | 10/49 | €699,845 | €740,175 | +€40,330 | +5.8% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €679,385 | €719,715 | +€40,330 | +5.9% |
| Amounts payable after more than one year | 17 | €290,112 | €269,476 | -€20,636 | -7.1% |
| Financial debts | 170/4 | €290,112 | €269,476 | -€20,636 | -7.1% |
| Amounts payable within one year | 42/48 | €388,568 | €449,294 | +€60,726 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €20,496 | €20,636 | +€140 | +0.7% |
| Trade debts | 44 | €1,876 | €10,612 | +€8,737 | +465.8% |
| Suppliers | 440/4 | €1,876 | €10,612 | +€8,737 | +465.8% |
| Taxes, remuneration and social security | 45 | €25,890 | - | -€25,890 | |
| Taxes | 450/3 | €25,890 | - | -€25,890 | |
| Other amounts payable | 47/48 | €340,306 | €418,045 | +€77,740 | +22.8% |
| Accrued charges and deferred income | 492/3 | €705 | €945 | +€240 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,516 | €29,840 | -€14,677 | -33.0% |
| Other operating charges | 640/8 | €1,421 | €2,618 | +€1,197 | +84.2% |
| Non-recurring operating charges | 66A | -€2,225 | - | +€2,225 | |
| Gross operating margin | 9900 | €486,725 | €591,428 | +€104,704 | +21.5% |
| Operating profit (loss) | 9901 | €443,012 | €558,970 | +€115,958 | +26.2% |
| Financial income | 75/76B | €2 | €220 | +€219 | +12278.1% |
| Recurring financial income | 75 | €2 | €220 | +€219 | +12278.1% |
| Financial charges | 65/66B | €2,916 | €9,488 | +€6,572 | +225.4% |
| Recurring financial charges | 65 | €2,916 | €9,488 | +€6,572 | +225.4% |
| Profit (loss) for the period before taxes | 9903 | €440,098 | €549,703 | +€109,605 | +24.9% |
| Income taxes | 67/77 | €107,439 | €134,635 | +€27,196 | +25.3% |
| Profit (loss) for the period | 9904 | €332,658 | €415,067 | +€82,409 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €332,658 | €415,067 | +€82,409 | +24.8% |
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 1 October 2026 via checked.be.