IMP.XL: 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.
IMP.XL
Largest movements
- Receivables within one year -€3,471
down €3,471 (-13.4%), from €25,911 to €22,440
of which Trade receivables: -€3,471
- Other debts +€4,280
up €4,280 (+23.4%), from €18,303 to €22,583
- Advances received -€4,200
down €4,200 (-51.5%), from €8,152 to €3,952
- Profit (loss) carried forward -€3,543
down €3,543 (-18.4%), from -€19,241 to -€22,784
- Other operating charges +€2,975
up €2,975 (+599.8%), from €496 to €3,471
- Gross operating margin +€1,400
no longer reported in 2025 (was -€1,400)
- Financial charges -€664
down €664 (-90.2%), from €736 to €72
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 | €25,911 | €22,448 | -€3,463 | -13.4% |
| Current assets | 29/58 | €25,911 | €22,448 | -€3,463 | -13.4% |
| Amounts receivable within one year | 40/41 | €25,911 | €22,440 | -€3,471 | -13.4% |
| Trade receivables | 40 | €25,896 | €22,425 | -€3,471 | -13.4% |
| Other amounts receivable | 41 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €8 | +€8 | +26133.3% |
| Total equity and liabilities | 10/49 | €25,911 | €22,448 | -€3,463 | -13.4% |
| Equity | 10/15 | -€16,441 | -€19,984 | -€3,543 | -21.6% |
| Contributions | 10/11 | €2,800 | €2,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,241 | -€22,784 | -€3,543 | -18.4% |
| Amounts payable | 17/49 | €42,352 | €42,432 | +€80 | +0.2% |
| Amounts payable within one year | 42/48 | €42,352 | €42,432 | +€80 | +0.2% |
| Trade debts | 44 | €14,779 | €14,779 | = | 0.0% |
| Suppliers | 440/4 | €14,779 | €14,779 | = | 0.0% |
| Advances received on contracts in progress | 46 | €8,152 | €3,952 | -€4,200 | -51.5% |
| Taxes, remuneration and social security | 45 | €1,118 | €1,118 | = | 0.0% |
| Taxes | 450/3 | €1,118 | €1,118 | = | 0.0% |
| Other amounts payable | 47/48 | €18,303 | €22,583 | +€4,280 | +23.4% |
| Other operating charges | 640/8 | €496 | €3,471 | +€2,975 | +599.8% |
| Gross operating margin | 9900 | -€1,400 | - | +€1,400 | |
| Operating profit (loss) | 9901 | -€1,896 | -€3,471 | -€1,575 | -83.1% |
| Financial charges | 65/66B | €736 | €72 | -€664 | -90.2% |
| Recurring financial charges | 65 | €736 | €72 | -€664 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,632 | -€3,543 | -€911 | -34.6% |
| Profit (loss) for the period | 9904 | -€2,632 | -€3,543 | -€911 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,632 | -€3,543 | -€911 | -34.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.