Impe Catering: 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.
Impe Catering
Largest movements
- Cash -€73,409
down €73,409 (-65.3%), from €112,371 to €38,962
mainly Contributions, distributions and other (-€250,000) and Investment in fixed assets (net) (-€107,808)
- Tangible fixed assets +€38,455
up €38,455 (+7.3%), from €526,269 to €564,724
of which Plant, machinery and equipment: +€103,513
- Receivables within one year -€18,068
down €18,068 (-4.5%), from €405,646 to €387,579
of which Other amounts receivable: -€57,215
- Debts after one year +€369,165
up €369,165 (+287%), from €128,557 to €497,722
- Reserves -€294,662
down €294,662 (-86.1%), from €342,427 to €47,765
of which Distributable reserves: -€294,662
- Other debts +€125,000
new in 2025: €125,000
- Short-term financial debts -€104,413
down €104,413 (-100%), from €104,413 to €0
- Current portion of long-term debt -€95,424
down €95,424 (-60.5%), from €157,607 to €62,183
- Gross operating margin -€168,828
down €168,828 (-27.6%), from €612,713 to €443,885
- Staff costs -€25,471
down €25,471 (-6.5%), from €393,944 to €368,474
- Write-downs -€16,539
down €16,539 (-100%), from €16,539 to €0
- Taxes -€15,632
down €15,632, from €14,942 to -€690
- Financial charges -€13,606
down €13,606 (-33.9%), from €40,107 to €26,501
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.
Derived cash bridge
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 | €1,085,132 | €1,036,405 | -€48,726 | -4.5% |
| Fixed assets | 21/28 | €526,331 | €564,724 | +€38,392 | +7.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €526,269 | €564,724 | +€38,455 | +7.3% |
| Land and buildings | 22 | €459,276 | €408,371 | -€50,904 | -11.1% |
| Plant, machinery and equipment | 23 | €32,026 | €135,539 | +€103,513 | +323% |
| Furniture and vehicles | 24 | €34,968 | €20,814 | -€14,154 | -40.5% |
| Financial fixed assets | 28 | €62 | €0 | -€62 | -100% |
| Current assets | 29/58 | €558,800 | €471,682 | -€87,119 | -15.6% |
| Stocks and contracts in progress | 3 | €38,663 | €32,617 | -€6,045 | -15.6% |
| Stocks | 30/36 | €38,663 | €32,617 | -€6,045 | -15.6% |
| Amounts receivable within one year | 40/41 | €405,646 | €387,579 | -€18,068 | -4.5% |
| Trade receivables | 40 | €235,293 | €274,440 | +€39,147 | +16.6% |
| Other amounts receivable | 41 | €170,354 | €113,139 | -€57,215 | -33.6% |
| Current investments | 50/53 | €36 | €0 | -€36 | -100% |
| Cash at bank and in hand | 54/58 | €112,371 | €38,962 | -€73,409 | -65.3% |
| Deferred charges and accrued income | 490/1 | €2,084 | €12,523 | +€10,439 | +501% |
| Total equity and liabilities | 10/49 | €1,085,132 | €1,036,405 | -€48,726 | -4.5% |
| Equity | 10/15 | €404,427 | €109,765 | -€294,662 | -72.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €342,427 | €47,765 | -€294,662 | -86.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,750 | €26,750 | = | 0.0% |
| Distributable reserves | 133 | €309,477 | €14,815 | -€294,662 | -95.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €680,704 | €926,640 | +€245,936 | +36.1% |
| Amounts payable after more than one year | 17 | €128,557 | €497,722 | +€369,165 | +287% |
| Financial debts | 170/4 | €128,557 | €497,722 | +€369,165 | +287% |
| Amounts payable within one year | 42/48 | €551,213 | €427,321 | -€123,892 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €157,607 | €62,183 | -€95,424 | -60.5% |
| Financial debts | 43 | €104,413 | €0 | -€104,413 | -100% |
| Credit institutions | 430/8 | €104,413 | €0 | -€104,413 | -100% |
| Trade debts | 44 | €234,729 | €186,779 | -€47,951 | -20.4% |
| Suppliers | 440/4 | €234,729 | €186,779 | -€47,951 | -20.4% |
| Taxes, remuneration and social security | 45 | €54,463 | €53,360 | -€1,104 | -2.0% |
| Taxes | 450/3 | €2,736 | €5,939 | +€3,203 | +117% |
| Remuneration and social security | 454/9 | €51,727 | €47,421 | -€4,307 | -8.3% |
| Other amounts payable | 47/48 | - | €125,000 | +€125,000 | |
| Accrued charges and deferred income | 492/3 | €935 | €1,598 | +€662 | +70.8% |
| Non-recurring operating income | 76A | - | €4,731 | +€4,731 | |
| Remuneration, social security and pensions | 62 | €393,944 | €368,474 | -€25,471 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,412 | €69,416 | +€7,004 | +11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,539 | €0 | -€16,539 | -100% |
| Other operating charges | 640/8 | €17,350 | €11,574 | -€5,776 | -33.3% |
| Non-recurring operating charges | 66A | €16,871 | €25,287 | +€8,417 | +49.9% |
| Gross operating margin | 9900 | €612,713 | €443,885 | -€168,828 | -27.6% |
| Operating profit (loss) | 9901 | €105,597 | -€30,865 | -€136,462 | |
| Financial income | 75/76B | €658 | €12,014 | +€11,356 | +1,725% |
| Recurring financial income | 75 | €658 | €12,014 | +€11,356 | +1,725% |
| Financial charges | 65/66B | €40,107 | €26,501 | -€13,606 | -33.9% |
| Recurring financial charges | 65 | €40,107 | €26,501 | -€13,606 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €66,148 | -€45,352 | -€111,500 | |
| Income taxes | 67/77 | €14,942 | -€690 | -€15,632 | |
| Profit (loss) for the period | 9904 | €51,207 | -€44,662 | -€95,869 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,207 | -€44,662 | -€95,869 |
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 17 October 2026 via checked.be.