IMMPRO: 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.
IMMPRO
Largest movements
- Tangible fixed assets -€10,805
down €10,805 (-6.1%), from €178,026 to €167,221
of which Land and buildings: -€5,500
- Current investments -€3,721
down €3,721 (-5.2%), from €71,397 to €67,675
- Debts after one year -€15,888
down €15,888 (-12.3%), from €129,427 to €113,539
- Profit (loss) carried forward -€5,022
down €5,022 (-6.9%), from €72,371 to €67,349
- Trade debts +€3,854
up €3,854 (+112.6%), from €3,423 to €7,277
- Tax, wage and social debts +€2,991
up €2,991 (+52.7%), from €5,679 to €8,670
- Gross operating margin -€23,755
down €23,755 (-58.3%), from €40,723 to €16,968
- Staff costs -€14,421
down €14,421 (-80.2%), from €17,973 to €3,552
- Turnover -€11,240
down €11,240 (-7.3%), from €153,412 to €142,172
- Purchases and services +€10,477
up €10,477 (+8.0%), from €130,704 to €141,180
- Depreciation -€2,108
down €2,108 (-14.2%), from €14,843 to €12,735
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,699 | €250,668 | -€16,031 | -6.0% |
| Fixed assets | 21/28 | €184,942 | €172,207 | -€12,735 | -6.9% |
| Intangible fixed assets | 21 | €6,916 | €4,986 | -€1,930 | -27.9% |
| Tangible fixed assets | 22/27 | €178,026 | €167,221 | -€10,805 | -6.1% |
| Land and buildings | 22 | €168,407 | €162,907 | -€5,500 | -3.3% |
| Plant, machinery and equipment | 23 | €872 | €349 | -€523 | -60.0% |
| Furniture and vehicles | 24 | €8,748 | €3,965 | -€4,782 | -54.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €81,757 | €78,461 | -€3,295 | -4.0% |
| Amounts receivable within one year | 40/41 | €9,749 | €9,824 | +€75 | +0.8% |
| Trade receivables | 40 | €5,764 | €9,822 | +€4,058 | +70.4% |
| Other amounts receivable | 41 | €3,985 | €2 | -€3,983 | -99.9% |
| Current investments | 50/53 | €71,397 | €67,675 | -€3,721 | -5.2% |
| Deferred charges and accrued income | 490/1 | €611 | €963 | +€351 | +57.5% |
| Total equity and liabilities | 10/49 | €266,699 | €250,668 | -€16,031 | -6.0% |
| Equity | 10/15 | €86,011 | €80,989 | -€5,022 | -5.8% |
| Contributions | 10/11 | €11,780 | €11,780 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,371 | €67,349 | -€5,022 | -6.9% |
| Amounts payable | 17/49 | €180,688 | €169,680 | -€11,008 | -6.1% |
| Amounts payable after more than one year | 17 | €129,427 | €113,539 | -€15,888 | -12.3% |
| Financial debts | 170/4 | €129,427 | €113,539 | -€15,888 | -12.3% |
| Amounts payable within one year | 42/48 | €51,262 | €56,141 | +€4,880 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €15,412 | €15,888 | +€476 | +3.1% |
| Trade debts | 44 | €3,423 | €7,277 | +€3,854 | +112.6% |
| Suppliers | 440/4 | €3,423 | €7,277 | +€3,854 | +112.6% |
| Taxes, remuneration and social security | 45 | €5,679 | €8,670 | +€2,991 | +52.7% |
| Taxes | 450/3 | €5,679 | €8,670 | +€2,991 | +52.7% |
| Other amounts payable | 47/48 | €26,748 | €24,306 | -€2,442 | -9.1% |
| Turnover | 70 | €153,412 | €142,172 | -€11,240 | -7.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €130,704 | €141,180 | +€10,477 | +8.0% |
| Remuneration, social security and pensions | 62 | €17,973 | €3,552 | -€14,421 | -80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,843 | €12,735 | -€2,108 | -14.2% |
| Other operating charges | 640/8 | €3,585 | €2,259 | -€1,326 | -37.0% |
| Gross operating margin | 9900 | €40,723 | €16,968 | -€23,755 | -58.3% |
| Operating profit (loss) | 9901 | €4,322 | -€1,578 | -€5,899 | |
| Financial income | 75/76B | €146 | - | -€146 | |
| Recurring financial income | 75 | €146 | - | -€146 | |
| Financial charges | 65/66B | €3,739 | €3,227 | -€512 | -13.7% |
| Recurring financial charges | 65 | €3,739 | €3,227 | -€512 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €728 | -€4,805 | -€5,533 | |
| Income taxes | 67/77 | €1,273 | €218 | -€1,055 | -82.9% |
| Profit (loss) for the period | 9904 | -€544 | -€5,022 | -€4,478 | -822.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€544 | -€5,022 | -€4,478 | -822.8% |
Source: filed annual accounts (NBB), fiscal years ended 1 October 2024 and 1 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.