Imberco: 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.
Imberco
Largest movements
- Tangible fixed assets -€104,763
down €104,763 (-3.5%), from €3.0m to €2.9m
of which Land and buildings: -€114,784
- Current investments -€101,211
down €101,211 (-6.7%), from €1.5m to €1.4m
- Reserves -€142,152
down €142,152 (-3.2%), from €4.5m to €4.3m
of which Non-distributable reserves: -€131,384
- Gross operating margin +€91,879
up €91,879, from -€45,946 to €45,932
- Financial charges +€25,352
up €25,352, from -€25,242 to €110
- Financial income -€13,742
down €13,742 (-28.3%), from €48,640 to €34,898
of which Non-recurring financial income: -€31,684
- Depreciation +€632
up €632 (+0.5%), from €128,964 to €129,596
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 | €4,645,262 | €4,486,622 | -€158,639 | -3.4% |
| Fixed assets | 21/28 | €3,018,157 | €2,913,395 | -€104,763 | -3.5% |
| Tangible fixed assets | 22/27 | €3,018,157 | €2,913,395 | -€104,763 | -3.5% |
| Land and buildings | 22 | €3,013,699 | €2,898,915 | -€114,784 | -3.8% |
| Plant, machinery and equipment | 23 | €739 | €10,761 | +€10,021 | +1355.3% |
| Other tangible fixed assets | 26 | €3,718 | €3,718 | = | 0.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,627,104 | €1,573,228 | -€53,877 | -3.3% |
| Amounts receivable within one year | 40/41 | €4,543 | €23,551 | +€19,008 | +418.5% |
| Trade receivables | 40 | €4,420 | €17,442 | +€13,022 | +294.6% |
| Other amounts receivable | 41 | €123 | €6,109 | +€5,986 | +4886.4% |
| Current investments | 50/53 | €1,500,520 | €1,399,309 | -€101,211 | -6.7% |
| Cash at bank and in hand | 54/58 | €120,426 | €148,702 | +€28,276 | +23.5% |
| Deferred charges and accrued income | 490/1 | €1,616 | €1,666 | +€51 | +3.1% |
| Total equity and liabilities | 10/49 | €4,645,262 | €4,486,622 | -€158,639 | -3.4% |
| Equity | 10/15 | €4,521,022 | €4,378,870 | -€142,152 | -3.1% |
| Contributions | 10/11 | €62,154 | €62,154 | = | 0.0% |
| Reserves | 13 | €4,458,867 | €4,316,716 | -€142,152 | -3.2% |
| Non-distributable reserves | 130/1 | €149,381 | €17,997 | -€131,384 | -88.0% |
| Reserves not available under the articles | 1311 | €149,381 | €17,997 | -€131,384 | -88.0% |
| Distributable reserves | 133 | €4,309,487 | €4,298,718 | -€10,768 | -0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,240 | €107,753 | -€16,487 | -13.3% |
| Amounts payable within one year | 42/48 | €89,523 | €90,388 | +€865 | +1.0% |
| Trade debts | 44 | €6,934 | €7,319 | +€385 | +5.6% |
| Suppliers | 440/4 | €6,934 | €7,319 | +€385 | +5.6% |
| Other amounts payable | 47/48 | €82,589 | €83,069 | +€480 | +0.6% |
| Accrued charges and deferred income | 492/3 | €34,717 | €17,365 | -€17,353 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,964 | €129,596 | +€632 | +0.5% |
| Other operating charges | 640/8 | €12,746 | €13,153 | +€407 | +3.2% |
| Gross operating margin | 9900 | -€45,946 | €45,932 | +€91,879 | |
| Operating profit (loss) | 9901 | -€187,657 | -€96,817 | +€90,840 | +48.4% |
| Financial income | 75/76B | €48,640 | €34,898 | -€13,742 | -28.3% |
| Recurring financial income | 75 | €16,956 | €34,898 | +€17,942 | +105.8% |
| Non-recurring financial income | 76B | €31,684 | €0 | -€31,684 | -100.0% |
| Financial charges | 65/66B | -€25,242 | €110 | +€25,352 | |
| Recurring financial charges | 65 | -€25,242 | €110 | +€25,352 | |
| Profit (loss) for the period before taxes | 9903 | -€113,775 | -€62,029 | +€51,746 | +45.5% |
| Income taxes | 67/77 | - | €123 | +€123 | |
| Profit (loss) for the period | 9904 | -€113,775 | -€62,152 | +€51,623 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€113,775 | -€62,152 | +€51,623 | +45.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.