IMBEPRO: 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.
IMBEPRO
Largest movements
- Receivables within one year +€124,869
up €124,869 (+166%), from €75,203 to €200,073
of which Trade receivables: +€103,256
- Deferred charges and accrued income -€55,948
down €55,948 (-49.4%), from €113,258 to €57,310
- Tangible fixed assets -€24,157
down €24,157 (-38.4%), from €62,901 to €38,744
of which Furniture and vehicles: -€23,712
- Cash -€19,276
down €19,276 (-37.4%), from €51,584 to €32,308
mainly Receivables within one year (-€124,869) and Debts after one year (-€17,513)
- Reserves +€58,941
up €58,941 (+32.0%), from €184,198 to €243,139
- Debts after one year -€17,513
down €17,513 (-24.5%), from €71,383 to €53,870
- Tax, wage and social debts -€13,937
down €13,937 (-86.5%), from €16,112 to €2,175
of which Taxes: -€14,257
- Accrued charges and deferred income -€6,078
down €6,078 (-97.0%), from €6,268 to €190
- Gross operating margin +€48,814
up €48,814 (+80.0%), from €61,034 to €109,848
- Taxes +€14,262
up €14,262 (+140%), from €10,164 to €24,425
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.
Derived cash bridge
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 | €302,967 | €328,455 | +€25,488 | +8.4% |
| Fixed assets | 21/28 | €62,921 | €38,764 | -€24,157 | -38.4% |
| Tangible fixed assets | 22/27 | €62,901 | €38,744 | -€24,157 | -38.4% |
| Plant, machinery and equipment | 23 | €816 | €371 | -€445 | -54.5% |
| Furniture and vehicles | 24 | €62,085 | €38,373 | -€23,712 | -38.2% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €240,045 | €289,691 | +€49,646 | +20.7% |
| Amounts receivable within one year | 40/41 | €75,203 | €200,073 | +€124,869 | +166% |
| Trade receivables | 40 | €9,636 | €112,892 | +€103,256 | +1,072% |
| Other amounts receivable | 41 | €65,567 | €87,180 | +€21,613 | +33.0% |
| Cash at bank and in hand | 54/58 | €51,584 | €32,308 | -€19,276 | -37.4% |
| Deferred charges and accrued income | 490/1 | €113,258 | €57,310 | -€55,948 | -49.4% |
| Total equity and liabilities | 10/49 | €302,967 | €328,455 | +€25,488 | +8.4% |
| Equity | 10/15 | €202,798 | €261,739 | +€58,941 | +29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €184,198 | €243,139 | +€58,941 | +32.0% |
| Distributable reserves | 133 | €184,198 | €243,139 | +€58,941 | +32.0% |
| Amounts payable | 17/49 | €100,169 | €66,717 | -€33,452 | -33.4% |
| Amounts payable after more than one year | 17 | €71,383 | €53,870 | -€17,513 | -24.5% |
| Financial debts | 170/4 | €71,383 | €53,870 | -€17,513 | -24.5% |
| Amounts payable within one year | 42/48 | €22,518 | €12,657 | -€9,861 | -43.8% |
| Trade debts | 44 | €3,399 | €5,631 | +€2,232 | +65.7% |
| Suppliers | 440/4 | €3,399 | €5,631 | +€2,232 | +65.7% |
| Taxes, remuneration and social security | 45 | €16,112 | €2,175 | -€13,937 | -86.5% |
| Taxes | 450/3 | €14,257 | - | -€14,257 | |
| Remuneration and social security | 454/9 | €1,855 | €2,175 | +€320 | +17.2% |
| Other amounts payable | 47/48 | €3,008 | €4,851 | +€1,844 | +61.3% |
| Accrued charges and deferred income | 492/3 | €6,268 | €190 | -€6,078 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,157 | €24,157 | -€0 | 0.0% |
| Other operating charges | 640/8 | €790 | €914 | +€123 | +15.6% |
| Gross operating margin | 9900 | €61,034 | €109,848 | +€48,814 | +80.0% |
| Operating profit (loss) | 9901 | €36,086 | €84,777 | +€48,690 | +135% |
| Financial income | 75/76B | €435 | €123 | -€312 | -71.6% |
| Recurring financial income | 75 | €435 | €123 | -€312 | -71.6% |
| Financial charges | 65/66B | €903 | €1,534 | +€630 | +69.8% |
| Recurring financial charges | 65 | €903 | €1,534 | +€630 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €35,618 | €83,366 | +€47,748 | +134% |
| Income taxes | 67/77 | €10,164 | €24,425 | +€14,262 | +140% |
| Profit (loss) for the period | 9904 | €25,454 | €58,941 | +€33,486 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €25,454 | €58,941 | +€33,486 | +132% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.