IMBRECHTS: 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.
IMBRECHTS
Largest movements
- Cash +€24,903
up €24,903 (+271.8%), from €9,164 to €34,067
mainly Receivables within one year (+€24,054) and Net result for the year (+€2,021)
- Receivables within one year -€24,054
down €24,054 (-99.9%), from €24,075 to €21
- Reserves +€2,021
up €2,021 (+2.5%), from €80,280 to €82,301
- Other operating charges +€194
up €194 (+3.1%), from €6,247 to €6,440
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 | €102,186 | €102,358 | +€172 | +0.2% |
| Fixed assets | 21/28 | €66,741 | €66,741 | = | 0.0% |
| Tangible fixed assets | 22/27 | €66,741 | €66,741 | = | 0.0% |
| Land and buildings | 22 | €66,741 | €66,741 | = | 0.0% |
| Current assets | 29/58 | €35,445 | €35,616 | +€172 | +0.5% |
| Amounts receivable within one year | 40/41 | €24,075 | €21 | -€24,054 | -99.9% |
| Other amounts receivable | 41 | €24,075 | €21 | -€24,054 | -99.9% |
| Cash at bank and in hand | 54/58 | €9,164 | €34,067 | +€24,903 | +271.8% |
| Deferred charges and accrued income | 490/1 | €2,206 | €1,529 | -€677 | -30.7% |
| Total equity and liabilities | 10/49 | €102,186 | €102,358 | +€172 | +0.2% |
| Equity | 10/15 | €98,872 | €100,893 | +€2,021 | +2.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €80,280 | €82,301 | +€2,021 | +2.5% |
| Distributable reserves | 133 | €80,280 | €82,301 | +€2,021 | +2.5% |
| Amounts payable | 17/49 | €3,314 | €1,465 | -€1,850 | -55.8% |
| Amounts payable within one year | 42/48 | €3,314 | €1,465 | -€1,850 | -55.8% |
| Trade debts | 44 | €2,428 | €1,410 | -€1,018 | -41.9% |
| Suppliers | 440/4 | €2,428 | €1,410 | -€1,018 | -41.9% |
| Taxes, remuneration and social security | 45 | €831 | €0 | -€831 | -100.0% |
| Taxes | 450/3 | €831 | €0 | -€831 | -100.0% |
| Other amounts payable | 47/48 | €55 | €55 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €6,247 | €6,440 | +€194 | +3.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €9,199 | €9,157 | -€42 | -0.5% |
| Operating profit (loss) | 9901 | €2,952 | €2,717 | -€235 | -8.0% |
| Financial income | 75/76B | €40 | €41 | +€1 | +3.1% |
| Recurring financial income | 75 | €40 | €41 | +€1 | +3.1% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €2,948 | €2,713 | -€235 | -8.0% |
| Income taxes | 67/77 | €737 | €692 | -€45 | -6.2% |
| Profit (loss) for the period | 9904 | €2,211 | €2,021 | -€190 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,211 | €2,021 | -€190 | -8.6% |
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.