E.J. IMPEX: 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.
E.J. IMPEX
Largest movements
- Receivables within one year -€57,819
down €57,819 (-10.1%), from €570,568 to €512,749
of which Trade receivables: -€76,194
- Tangible fixed assets -€50,991
down €50,991 (-13.3%), from €383,805 to €332,814
of which Land and buildings: -€31,828
- Short-term financial debts -€75,000
no longer reported in 2025 (was €75,000)
- Profit (loss) carried forward +€50,150
up €50,150 (+6.6%), from €762,824 to €812,975
- Debts after one year -€37,707
down €37,707 (-14.9%), from €252,940 to €215,233
- Tax, wage and social debts -€26,585
down €26,585 (-82.0%), from €32,432 to €5,847
- Trade debts -€18,228
down €18,228 (-41.5%), from €43,958 to €25,730
- Gross operating margin +€14,709
up €14,709 (+13.9%), from €105,620 to €120,329
- Financial charges -€4,759
down €4,759 (-26.9%), from €17,679 to €12,920
- Financial income +€3,681
up €3,681 (+22.8%), from €16,156 to €19,837
- Taxes +€3,622
up €3,622 (+17.8%), from €20,378 to €24,000
- Depreciation -€3,613
down €3,613 (-6.2%), from €58,344 to €54,731
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 | €1,299,387 | €1,196,119 | -€103,268 | -7.9% |
| Fixed assets | 21/28 | €383,885 | €332,894 | -€50,991 | -13.3% |
| Tangible fixed assets | 22/27 | €383,805 | €332,814 | -€50,991 | -13.3% |
| Land and buildings | 22 | €310,763 | €278,935 | -€31,828 | -10.2% |
| Plant, machinery and equipment | 23 | €14,418 | €14,898 | +€480 | +3.3% |
| Furniture and vehicles | 24 | €58,624 | €38,981 | -€19,643 | -33.5% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €915,502 | €863,225 | -€52,277 | -5.7% |
| Stocks and contracts in progress | 3 | €306,760 | €305,715 | -€1,045 | -0.3% |
| Stocks | 30/36 | €306,760 | €305,715 | -€1,045 | -0.3% |
| Amounts receivable within one year | 40/41 | €570,568 | €512,749 | -€57,819 | -10.1% |
| Trade receivables | 40 | €209,358 | €133,164 | -€76,194 | -36.4% |
| Other amounts receivable | 41 | €361,211 | €379,586 | +€18,375 | +5.1% |
| Cash at bank and in hand | 54/58 | €38,174 | €44,761 | +€6,587 | +17.3% |
| Total equity and liabilities | 10/49 | €1,299,387 | €1,196,119 | -€103,268 | -7.9% |
| Equity | 10/15 | €832,984 | €889,125 | +€56,141 | +6.7% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €63,960 | €57,550 | -€6,409 | -10.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €62,100 | €55,690 | -€6,409 | -10.3% |
| Profit (loss) carried forward | 14 | €762,824 | €812,975 | +€50,150 | +6.6% |
| Provisions and deferred taxes | 16 | €22,556 | €20,420 | -€2,136 | -9.5% |
| Deferred taxes | 168 | €22,556 | €20,420 | -€2,136 | -9.5% |
| Amounts payable | 17/49 | €443,847 | €286,575 | -€157,273 | -35.4% |
| Amounts payable after more than one year | 17 | €252,940 | €215,233 | -€37,707 | -14.9% |
| Financial debts | 170/4 | €252,940 | €215,233 | -€37,707 | -14.9% |
| Amounts payable within one year | 42/48 | €190,787 | €71,341 | -€119,446 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | €39,397 | €39,764 | +€367 | +0.9% |
| Financial debts | 43 | €75,000 | - | -€75,000 | |
| Credit institutions | 430/8 | €75,000 | - | -€75,000 | |
| Trade debts | 44 | €43,958 | €25,730 | -€18,228 | -41.5% |
| Suppliers | 440/4 | €43,958 | €25,730 | -€18,228 | -41.5% |
| Taxes, remuneration and social security | 45 | €32,432 | €5,847 | -€26,585 | -82.0% |
| Taxes | 450/3 | €32,432 | €5,847 | -€26,585 | -82.0% |
| Accrued charges and deferred income | 492/3 | €120 | - | -€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,344 | €54,731 | -€3,613 | -6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,772 | +€1,772 | |
| Other operating charges | 640/8 | €4,491 | €5,138 | +€646 | +14.4% |
| Gross operating margin | 9900 | €105,620 | €120,329 | +€14,709 | +13.9% |
| Operating profit (loss) | 9901 | €42,784 | €58,688 | +€15,904 | +37.2% |
| Financial income | 75/76B | €16,156 | €19,837 | +€3,681 | +22.8% |
| Recurring financial income | 75 | €16,156 | €19,837 | +€3,681 | +22.8% |
| Financial charges | 65/66B | €17,679 | €12,920 | -€4,759 | -26.9% |
| Recurring financial charges | 65 | €17,679 | €12,920 | -€4,759 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €41,261 | €65,605 | +€24,344 | +59.0% |
| Transfer from deferred taxes | 780 | €2,136 | €2,136 | = | 0.0% |
| Income taxes | 67/77 | €20,378 | €24,000 | +€3,622 | +17.8% |
| Profit (loss) for the period | 9904 | €23,019 | €43,741 | +€20,722 | +90.0% |
| Transfer from tax-exempt reserves | 789 | €6,409 | €6,409 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,428 | €50,150 | +€20,722 | +70.4% |
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 10 October 2026 via checked.be.