IMPENS LUCIEN: what changed
What changed
IMPENS LUCIEN
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
-€22,105
2024 · -€32,680+€10,574
Equity
€24,120
2024 · €46,225-€22,105
Cash
€321
2024 · €687-€366
Balance sheet total
€54,493
2024 · €85,863-€31,371
Largest movements
Assets
- Receivables within one year -€25,148
down €25,148 (-98.8%), from €25,464 to €317
of which Trade receivables: -€25,358
- Tangible fixed assets -€5,484
down €5,484 (-20.2%), from €27,157 to €21,673
Equity and liabilities
- Profit (loss) carried forward -€21,308
new in 2025: -€21,308
- Tax, wage and social debts -€4,114
down €4,114 (-100%), from €4,114 to €0
- Other debts -€4,000
down €4,000 (-11.8%), from €34,017 to €30,017
- Trade debts -€1,260
down €1,260 (-83.5%), from €1,508 to €248
Income statement
- Gross operating margin +€27,463
up €27,463 (+69.6%), from -€39,462 to -€11,999
- Write-downs +€16,755
up €16,755, from -€16,755 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€32,680
Gross operating margin
+€27,463
Write-downs
-€16,755
Other operating charges
-€120
Financial charges
-€13
Result 2025
-€22,105
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€366
Investment
€0
Financing
€0
Cash 2024
€687
From operations (derived)
-€366
Net result for the year
-€22,105
Depreciation
+€5,484
Receivables within one year
+€25,148
Deferred charges and accrued income
+€373
Trade debts
-€1,260
Tax, wage and social debts
-€4,114
Other debts
-€4,000
Accrued charges and deferred income
+€108
Cash 2025
€321
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,863 | €54,493 | -€31,371 | -36.5% |
| Fixed assets | 21/28 | €27,157 | €21,673 | -€5,484 | -20.2% |
| Tangible fixed assets | 22/27 | €27,157 | €21,673 | -€5,484 | -20.2% |
| Land and buildings | 22 | €27,157 | €21,673 | -€5,484 | -20.2% |
| Current assets | 29/58 | €58,707 | €32,820 | -€25,887 | -44.1% |
| Stocks and contracts in progress | 3 | €29,727 | €29,727 | = | 0.0% |
| Stocks | 30/36 | €29,727 | €29,727 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,464 | €317 | -€25,148 | -98.8% |
| Trade receivables | 40 | €25,464 | €107 | -€25,358 | -99.6% |
| Other amounts receivable | 41 | €0 | €210 | +€210 | |
| Cash at bank and in hand | 54/58 | €687 | €321 | -€366 | -53.3% |
| Deferred charges and accrued income | 490/1 | €2,829 | €2,456 | -€373 | -13.2% |
| Total equity and liabilities | 10/49 | €85,863 | €54,493 | -€31,371 | -36.5% |
| Equity | 10/15 | €46,225 | €24,120 | -€22,105 | -47.8% |
| Contributions | 10/11 | €43,500 | €43,500 | = | 0.0% |
| Reserves | 13 | €2,725 | €1,929 | -€797 | -29.2% |
| Tax-exempt reserves | 132 | €1,929 | €1,929 | = | 0.0% |
| Distributable reserves | 133 | €797 | €0 | -€797 | -100% |
| Profit (loss) carried forward | 14 | - | -€21,308 | -€21,308 | |
| Amounts payable | 17/49 | €39,638 | €30,372 | -€9,266 | -23.4% |
| Amounts payable within one year | 42/48 | €39,638 | €30,265 | -€9,373 | -23.6% |
| Trade debts | 44 | €1,508 | €248 | -€1,260 | -83.5% |
| Suppliers | 440/4 | €1,508 | €248 | -€1,260 | -83.5% |
| Taxes, remuneration and social security | 45 | €4,114 | €0 | -€4,114 | -100% |
| Taxes | 450/3 | €4,114 | €0 | -€4,114 | -100% |
| Other amounts payable | 47/48 | €34,017 | €30,017 | -€4,000 | -11.8% |
| Accrued charges and deferred income | 492/3 | - | €108 | +€108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,484 | €5,484 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€16,755 | €0 | +€16,755 | |
| Other operating charges | 640/8 | €4,323 | €4,443 | +€120 | +2.8% |
| Gross operating margin | 9900 | -€39,462 | -€11,999 | +€27,463 | +69.6% |
| Operating profit (loss) | 9901 | -€32,513 | -€21,926 | +€10,587 | +32.6% |
| Financial charges | 65/66B | €166 | €179 | +€13 | +7.7% |
| Recurring financial charges | 65 | €166 | €179 | +€13 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€32,680 | -€22,105 | +€10,574 | +32.4% |
| Profit (loss) for the period | 9904 | -€32,680 | -€22,105 | +€10,574 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,680 | -€22,105 | +€10,574 | +32.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.