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
- Stocks and contracts +€1.3m
up €1.3m (+28.1%), from €4.7m to €6.0m
- Receivables within one year +€133,364
up €133,364 (+6.4%), from €2.1m to €2.2m
of which Other amounts receivable: +€1.1m
- Short-term financial debts -€1.2m
down €1.2m (-60.9%), from €2.0m to €768,085
- Trade debts +€1.1m
up €1.1m (+195.8%), from €558,183 to €1.7m
- Profit (loss) carried forward +€731,542
up €731,542 (+45.3%), from €1.6m to €2.3m
- Other debts +€583,940
up €583,940 (+28.6%), from €2.0m to €2.6m
- Reserves +€93,100
up €93,100 (+53.4%), from €174,500 to €267,600
of which Tax-exempt reserves: +€93,100
- Gross operating margin +€584,356
up €584,356 (+67.8%), from €862,026 to €1.4m
- Taxes +€139,152
up €139,152 (+82.8%), from €168,051 to €307,203
- Financial charges -€114,021
down €114,021 (-62.1%), from €183,667 to €69,647
- Staff costs -€36,049
down €36,049 (-36.0%), from €100,263 to €64,214
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 | €6,897,033 | €8,380,286 | +€1.5m | +21.5% |
| Fixed assets | 21/28 | €100,000 | €100,000 | = | 0.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €6,797,033 | €8,280,286 | +€1.5m | +21.8% |
| Stocks and contracts in progress | 3 | €4,696,815 | €6,015,691 | +€1.3m | +28.1% |
| Stocks | 30/36 | €4,696,815 | €6,015,691 | +€1.3m | +28.1% |
| Amounts receivable within one year | 40/41 | €2,087,338 | €2,220,701 | +€133,364 | +6.4% |
| Trade receivables | 40 | €2,032,374 | €1,019,599 | -€1.0m | -49.8% |
| Other amounts receivable | 41 | €54,963 | €1,201,102 | +€1.1m | +2085.3% |
| Cash at bank and in hand | 54/58 | €11,422 | €38,565 | +€27,143 | +237.6% |
| Deferred charges and accrued income | 490/1 | €1,459 | €5,329 | +€3,870 | +265.3% |
| Total equity and liabilities | 10/49 | €6,897,033 | €8,380,286 | +€1.5m | +21.5% |
| Equity | 10/15 | €1,940,984 | €2,765,625 | +€824,642 | +42.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €174,500 | €267,600 | +€93,100 | +53.4% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €159,500 | €252,600 | +€93,100 | +58.4% |
| Profit (loss) carried forward | 14 | €1,616,484 | €2,348,025 | +€731,542 | +45.3% |
| Amounts payable | 17/49 | €4,956,050 | €5,614,661 | +€658,612 | +13.3% |
| Amounts payable after more than one year | 17 | €357,726 | €370,856 | +€13,129 | +3.7% |
| Financial debts | 170/4 | - | €370,856 | +€370,856 | |
| Other amounts payable | 178/9 | €357,726 | - | -€357,726 | |
| Amounts payable within one year | 42/48 | €4,577,437 | €5,132,593 | +€555,156 | +12.1% |
| Financial debts | 43 | €1,964,259 | €768,085 | -€1.2m | -60.9% |
| Credit institutions | 430/8 | €1,964,259 | €768,085 | -€1.2m | -60.9% |
| Trade debts | 44 | €558,183 | €1,651,275 | +€1.1m | +195.8% |
| Suppliers | 440/4 | €558,183 | €1,651,275 | +€1.1m | +195.8% |
| Taxes, remuneration and social security | 45 | €14,032 | €88,331 | +€74,299 | +529.5% |
| Taxes | 450/3 | €14,032 | €82,737 | +€68,705 | +489.6% |
| Remuneration and social security | 454/9 | - | €5,594 | +€5,594 | |
| Other amounts payable | 47/48 | €2,040,963 | €2,624,903 | +€583,940 | +28.6% |
| Accrued charges and deferred income | 492/3 | €20,886 | €111,213 | +€90,327 | +432.5% |
| Remuneration, social security and pensions | 62 | €100,263 | €64,214 | -€36,049 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | - | -€406 | |
| Other operating charges | 640/8 | €753 | €1,393 | +€640 | +85.0% |
| Gross operating margin | 9900 | €862,026 | €1,446,382 | +€584,356 | +67.8% |
| Operating profit (loss) | 9901 | €760,604 | €1,380,775 | +€620,171 | +81.5% |
| Financial income | 75/76B | €3,165 | €717 | -€2,448 | -77.3% |
| Recurring financial income | 75 | €3,165 | €717 | -€2,448 | -77.3% |
| Financial charges | 65/66B | €183,667 | €69,647 | -€114,021 | -62.1% |
| Recurring financial charges | 65 | €183,667 | €69,647 | -€114,021 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €580,102 | €1,311,845 | +€731,743 | +126.1% |
| Income taxes | 67/77 | €168,051 | €307,203 | +€139,152 | +82.8% |
| Profit (loss) for the period | 9904 | €412,051 | €1,004,642 | +€592,591 | +143.8% |
| Transfer to tax-exempt reserves | 689 | €159,500 | €93,100 | -€66,400 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €252,551 | €911,542 | +€658,991 | +260.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.